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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12104 results found
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The Relevance of “Economic Substance” for the Purpose-Based Test of the PPT

Massant, M.
USD 50

Debt Capacity at Arm’s Length: A Transfer-Pricing Perspective on the Limits of (Intercompany) Debt Funding

Ledure, D.; Dessy, M.; Verwimp, H.
USD 50

Decoupling Source Taxation from Physical Presence: Historical Precedents and Lessons for the Digital Economy

Kácser, O.
USD 50

Belgian Court Rejects Tax Authorities’ Use of Transfer Pricing Principles to Deny Deduction of Royalty for Trade Name Use

Engels, A.; Parduyns, E.
USD 50

Beyond Property: Taxing the Valuable Rights in Data

Bowler Smith, M.; Le, T. (Thao)
USD 50

Environmental or Fiscal? A Contribution to the Debate on the Legal Basis of the European Union’s Carbon Border Adjustment Mechanism

Szudoczky, R.; İnal, D.
USD 50

To Arbitrate or Not to Arbitrate? The Request for a Preliminary Ruling in Maxima LT (Case C-497/25)

Bane, R.K.
USD 50

Not Just Paper Risk: A Belgian Courtroom View on Risk Control in Captive Reinsurance Case

Lobo, E.; Verlinden, I.
USD 50

From Entrepreneurial Exceptionalism to Fiscal Normalization: Lithuania’s 2026 Tax Reform

Matikonis, K.; Endrijaitis, M.
USD 50

What Can One Learn from Chinese Tax Administration? A Precis of The Administrative Foundations of the Chinese Fiscal State

Cui, W.
USD 50

Update on Spain’s Transfer Pricing Practice: End of the Debate on Cash Pools?

Guerrero, J.; Farinha, A.H.; Bargalló, C.; Martins, T.
USD 50

Modernizing Consumption Tax in Nigeria: A Review of VAT Reforms from 1993 to 2025

Onwumelu, U.L.
USD 50
Showing 48 of 12104