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.

11898 results found
Martin, H.

The United States’ (Non-)Reaction to Pillar Two

USD 45
Lamensch, M.C.S.; Merkx, M.M.W.D.; Lock, J.I.W.; Janssen, A.D.M.

Qualitative Assessment of Two Recent EU Commission Proposals to Impose (More) VAT Obligations on Platforms

USD 65
Liotti, B. Ferreira

The Subject-to-Tax Rule under Pillar Two

USD 65
Lammers, J.M.; Magalhães, T. Diniz

Breaking the Double Tax Paradigm

USD 65
Felici, G.

A Decade-Long Crusade against Transfer Pricing Rulings Turns into a Proposal for a Transfer Pricing Directive: A European Attempt to Introduce a Harmonized EU Arm’s Length Standard?

USD 45
Versiglioni, M.

Liquid Income Taxation-mv, Big Data Royalty-mv and Destination-Based Taxation: A Dialogue with Professor R.S. Avi-Yonah

USD 45
Castro Jurado, S.; Mullen, E.; Bonk, J.; Hussain, Z.

Transfer Pricing State Audits on the Upswing

USD 45
Rowlands, E.; Zeider, I.

Geese, Sticks and Carrots – How Domestic Tax Developments Have Impacted on the UK Financial Services Industry

USD 45
Loquet, E.; Karoutis, D.

Directors’ Fees: A Significant Reform of the Luxembourg VAT Rules Ahead?

USD 45
Nadais, A.

US Court Cases and Intangible Assets Valuations

USD 45
Xygka, A.

Council

USD 45
Xygka, A.

Court of Justice

USD 45