Journal Articles

In each of our journal articles, you’ll find industry insights, knowledge and opinions on the latest developments in tax. If you want to hear what the experts are saying, IBFD journals have it first.

11859 results found
Padwalkar, A.

Brewing Transfer Pricing: Unravelling the Starbucks Case

USD 45
Amir, H.

Tax Treaty Implementation in the Maldives: A Double Standard in Practice

USD 45
Messina, S.

EU “Distance Sales of Goods Imported” and Customs Duties: Mind the “Link”

USD 45
Schaffner, J.; Rajathurai, B.; Chan, H. (Hugo); Becvort, G.

Impact of Pillar Two on Investment Funds: A Practical Overview

USD 45
Ferrari, M.

The Extension of the Participation Exemption Regime to Companies without a Permanent Establishment in Italy

USD 45
De Broe, L.

A First Belgian Judgment on the Interpretation of the Term “Beneficial Owner” in a Tax Treaty and the EU Interest and Royalties Directive (2003/49)

USD 45
Dancau, D.

Saudi Arabia Regional Headquarters Program – Transfer Pricing Perspective

USD 45
Bathelt, T.; Granell, P.

The Legitimacy of Tax Law in Europe and the United States: Comparing Decision-Making Processes in Domestic Tax Law

USD 45
Goh, R.

Finding the Nexus in Accounting and Transfer Pricing Valuations for Tax Amortization of Intellectual Property Rights in Singapore – Part 2

USD 45
Keunen, L.

Banned: Fishing in the Data Tax Lake?

USD 65
Moura, M.H. Barbosa

Beyond State Aid: A Transfer Pricing Analysis for the Amazon Case

USD 80
Friel, M.

How Sure Are Insurers on Pillar Two?

USD 45