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
Sánchez Gallardo, F.J.

Substance over Form: Re-evaluating the Endurance of This Guiding Principle

USD 45
Bilaney, S.K.; Nori, S.

Interplay between Pillar Two and Transfer Pricing Rules

USD 45
O'Rourke, K.

Taxing Financial Services under Australia’s GST

USD 45
Rincón de Pablo, G.

Does Spain Need the Tax Measures Included in the Debt-Equity Bias Reduction Allowance (DEBRA) Directive Proposal?

USD 45
Stiller, W.

VAT on Investment Silver and Its Distorting Effects

USD 45
López Llopis, E.

Past, Present and Future of the Spanish Patent Box Regime

USD 45
Zivkovic, V.; El Bojaddaini, Y.; Pasch, F.

An Analysis of the Use of Fair Price Lists and Other Statistical Values by EU Customs Authorities

USD 45
Klethi, P-A.; Dam, H. van

Transfer Pricing and EU State Aid: What Next after the Amazon State Aid Case?

USD 45
Bartosiewicz, A.

The VAT Treatment of “Reward Crowdfunding”

USD 45
Futter, A.

A Proposal on How to Implement GloBE Pillar Two in South Africa

USD 45
Beretta, G.; Cipollini, C.

The New Italian Tax Regime for Inbound Workers: Has the “Bel Paese” Become Less Attractive for Inward Expatriates?

USD 45
Seixas, V. Pimenta; Pizzignacco, R.

The Brazilian Tax Reform: Potential Impacts to the Financial Sector

USD 45