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
Bestelmeyer, G.; Kluge, S.; Probst, D.

Location Benefits in Transfer Pricing

USD 45
Daly, S.

Plus Ça Change: The Fate of the Commission’s Open Investigations

USD 45
Brederode, R.F.W. van

GST Rate Structure and Exemptions in India: Comments from a Global Perspective

USD 45
Imparato, D.

The Skewed Playing Field between Private Equity and Family Ownership Hemmed in by Intra- and Inter-Country Tax Non-Neutralities

USD 65
Ramos Obando, R.

A Decade of VAT Reforms in Honduras: A Legislative Fixation on Exemptions

USD 45
Bakker, A.J.; Aron, A.; Arsenovic, D.

Proposed EU TP Directive and the Amazon Case – A New Lens on State Aid Investigations

USD 45
Erdős, G.

The Newest Hungarian Tax Innovation – Taxing Flight Departures

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Council

USD 45
Xygka, A.

Court of Justice

USD 45
Xygka, A.

Parliament

USD 45
García Prats, F.A.; Haslehner, W.C.; Ivanovski, A.; Kemmeren, E.C.C.M.; Kofler, G.W.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.

Alleged State Aid in Relation to a Deduction/Non-Inclusion Structure in Luxembourg – Opinion Statement ECJ-TF 1/2024 on the Decision of the CJEU of 5 December 2023 in Engie (Joined Cases C-451/21P and C-454/21P)

USD 45