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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12080 results found
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Gendered Taxation: IMF Tax Advice and the Unintended Disempowerment of Women

Donno, D.; Kern, A. (Andreas); Reinsberg, B.
USD 65

Professional Secrecy in the Era of the Administrative Cooperation Directive: Ordre des Avocats du Barreau de Luxembourg (Case C-432/23)

Xygka, A.
USD 45

Commission

Xygka, A.
USD 45

Council

Xygka, A.
USD 45

The Quiet Evolution in International Tax: Domestic Law and Double Taxation

Elliffe, C.
USD 65

Parliament

Xygka, A.
USD 45

The Subject-to-Tax Rule in East Africa: Is It Worth It?

Strachey, A.
USD 65

Is There Any Consensus about Market Jurisdiction among Pillar One Participating Jurisdictions? – Comparing Source Rules for Taxing Online Advertising Services

Tao, Z.
USD 45

Intra-Group Financing: Analysis of the Coexistence of the Arm’s Length Principle with the General Anti-Abuse Rules

Sencar, D.; Iervolino, R.
USD 45

Shifting Principal Functions out of Germany: Learnings from Fiscal Court of Lower Saxony Decision of 3 August 2023, File Reference 10 K 117/20

Heidecke, B.; Ebeling, F.; Weigelt, Y.
USD 45

The Dutch Court of Appeal Rules on Fundamental Transfer Pricing Questions Regarding a Business Reorganization

Dam, H. van; Blom, D.
USD 45

State Aid from the Transfer Pricing Lens: The Fiat Case

Mirembe, R.
USD 45
Showing 360 of 12080