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.

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India’s Financial Markets – A Story of Globalization and the Last Mile

Vaidya, P.
USD 45

Addressing the Use of AI by EU Tax Authorities: Towards a Common Framework of Taxpayer Protection

Rizzo, A.; Hassan, G.
USD 45

Tax-Related Sustainability Reporting: Theoretical and Normative Implications from a European Perspective

Münch, M. (Maurice); Velte, P.
USD 45

VCLT and the Peaceful Coexistence of Tax and Investment Treaties: A Case Study of Limited MFN Clauses and the FET Standard

Kuźniacki, B.; Weeghel, S. van
USD 65

The Conflictual Core of Global Tax Cooperation

Oei, S-Y.; Ring, D.M.
USD 65

The ECJ Apple Judgment: A Sour Tarte Tatin

Verlinden, I.; De Baets, S.
USD 45

The Supreme Administrative Court’s Ruling on Compensation for a Business Restructuring: The Tax Administration Failed to Identify the Something of Value That Allegedly Had Transferred

Raunio, M.
USD 45

Belgian VAT Exemption for Transactions on Cryptocurrencies: Scope of Application and Boundaries

Tourmous, K.; Tourmous, K.
USD 45

Resolving Indonesian Tax Audits: The Role of Quality Assurance

Siregar, N.; Suryani, H.; Munaiseche, D.
USD 45

Enhancing Tax Treaty Negotiations through the Lens of Representation

Çifci, H.B.; Ramos Obando, R.
USD 45

A Brand-New Italian VAT Decree – Italy Is Looking Forward to a Closer Harmonization with EU VAT Principles

Bancalari, M.; Manica, M.
USD 45

Thoughts on the Amount B Framework: Considerations for Contributions within and beyond the Baseline Scope

Bernstein, R. (Ronald); Hervé, Y.
USD 45
Showing 324 of 12080