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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12028 results found
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Martinho Fernandes, S.

From Tax Transparency to Corporate Communication

USD 80
New
Austry, S.; Vann, R.J.; Jones, J.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Maisto, G.; Miyatake, T.; Nikolakakis, A.; Pötgens, F.P.G.; Raad, C. van; Schönfeld, J.; Wiman, B.

The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part Two

USD 45
Austry, S.; Vann, R.J.; Jones, J.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Maisto, G.; Miyatake, T.; Nikolakakis, A.; Pötgens, F.P.G.; Raad, C. van; Schönfeld, J.; Wiman, B.

The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part One

USD 45
Cinotti, C.

Italian “Differentiated Regionalism” and its Impact on Environmental Taxation

USD 45
Barcellona, M.; Ronca, P.

Taxation of Deferred Remuneration in Cross-Border Employment Scenarios: Insights from Ruling Nos. 199/2025, 98/2025, 81/2025 and 12/2025

USD 45
Prasad, P.V.S.S.

General Anti-Avoidance Rule and Principal Purpose Test – New Era of Anti-Abuse Law

USD 45
Chuaqui, V.; Carvalho, A.

Unpacking the Friction: Portuguese Tax Law Meets Pillar Two

USD 45
Munar, E.

Cross-Border Intra-Group Services: Lessons from a Peruvian Case Study Involving a Colombian Airline Subsidiary

USD 45
Meiliana; Tambunan, M.R.U.D.

Corresponding Adjustment on Domestic Transfer Pricing Assessment in Indonesia

USD 45
Villamía Ramírez, J.

Business Restructuring after International M&A Transactions – (Spanish) Tax and Transfer Pricing Perspective

USD 45
Olzhabayeva, D.

Operationalizing Transfer Pricing with Generative Artificial Intelligence: Practical Applications and Challenges

USD 45
Tampakoudi, K-A.

Pillar Two and the Fundamental Freedoms: Evaluating Luxembourg’s Corporate Tax Framework in Light of EU Law

USD 45