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.

Free Content
Free Content
Title
Title
Year
Year
12080 results found
newest

Intra-Community VAT Fraud: Is It Really a 50 Billion Euro Problem?

Hel-van Dijk, E.C.J.M. van der; Griffioen, M.A.
USD 45

Legislation Enacted to Mitigate Overkill in Dutch Disregarded Permanent Establishment Rule Implementing ATAD 2

Bane, R.K.; Kleimann, R.
USD 45

Access to Corresponding Adjustments and the Role of Courts, Tax Administrations and Competent Authorities – New Case Law on Article 9.2 of the Nordic Tax Treaty

Hagelin, J.
USD 45

Practical Information on European VAT

Annacondia, F.
USD 45

Navigating Tax Objectives and the Future of the Carbon Credit Market in the Gulf Cooperation Council Countries

Hsieh, T.; Bader, Y.
USD 45

Current Status and Issues of APAs in Japan and Singapore

Yamada, H.; Klaassen, A.
USD 45

German Legacy WHT Reclaims and Securities Funds: A Deeper Dive into the Landmark Decisions of 13 March 2024

Carstensen, J.
USD 45

Limits of Interest Deduction Restrictions Deriving from the Prohibition of Abuse of EU Law: Lessons from X BV (C-585/22) for the Netherlands and Other Member States – Part 2

Offermanns, R.H.M.J.; Valério, C.
USD 45

Simplifying Transfer Pricing through a Risk-Based Approach: A Unilateral Proposal to Reduce Administrative and Compliance Costs

Petkova, K.; Greil, S.
USD 45

What’s under the Hood of “Tax in a Smartphone”? A Comparative Legal Analysis in Light of the Ukrainian Experience

Tsymbal, V.
USD 80

Understanding the Evolution of APAs in China: A Historical Review

Zhao, C.
USD 45

Parliamentary Involvement in Respect of International Tax Treaties in India

Mukundan, G.S.
USD 45
Showing 300 of 12080