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
Gibert, B.; Gutmann, D.; Pasquier, C.; Sage, A.

Toward a Coordinated Approach to the Suspension of Tax Collection to Improve the Effectiveness of International Tax Dispute Resolution within the European Union

USD 45
Agnihotri, S.

What Lies Ahead: Taxation of Remote Workers through an Indian Lens

USD 45
Adda, M.; Parlatore, F.G.

ECJ Decision X BV (C-585/22): Economic Reality or Sham Transaction: May the Arm’s Length Principle and Domestic Anti-Avoidance Provisions Serve the Same Purpose?

USD 45
Cipollini, C.

Virtual Real Estate in the Metaverse: How Should Countries Allocate Taxing Rights?

USD 65
Rao, B.

Operational Challenges in Practice: Examining the ATO’s Thin Capitalization Rules Guidance

USD 45
Pastuszenko, C.

The Proposed EU Transfer Pricing Directive and Its Implications for the European Union Single Market: Analysing the Arm’s Length Principle and Associated Enterprise Concept

USD 45
Mahu Martínez, P.A.; Franco Allen, A.

Interaction of Domestic Law Liquidation Losses and GloBE Rules from a Chilean and Dutch Perspective

USD 45
Morais, I. Duarte

Is the Portuguese DEBRA an Example to Follow?

USD 45
Schanz, D.; Siegel, F.; Sureth-Sloane, C.

Anti-Tax Avoidance Rules and Tax Complexity

USD 65
Xygka, A.

Commission

USD 45
Xygka, A.

Parliament

USD 45
Xygka, A.

Council

USD 45