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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Au secours de la TVA: It Is Time for a True Union VAT System to Benefit Businesses, Member States and the EU Budget

Lejeune, I.
USD 45

Domestic Transfer Pricing Laws versus Global Standards: Harmonizing in Dissonance within the G20 and Beyond

Tavares, R.J.S.; Verlinden, I.
USD 45

The Paradox of Corporate Sustainability Due Diligence: Impact on the Financial Sector

Dorland, F.
USD 45

Shifting Sands in the Dutch Polder Model : A Study of the Changing Tax and Transfer Pricing Controversy Landscape in the Netherlands

Łukosz, K.; Wijnberg, E.; Boom, J. van
USD 45

Tax Neutrality Treatment of Investment Funds in the European Union

Dourado, A.P.; Müller, J.M.; Rangel, L.; Spengel, C.
USD 65

Environmental Policies and Tax Incentives in the Pillar Two Era: A Comparison of the EU and US Approaches

Apostolidou, E.
USD 45

Evaluating the Subject to Tax Rule in Nigeria: Implications, Challenges and Strategic Considerations amid Global Tax Reforms

Allen, C. (Christina)
USD 45

Mandatory Disclosure Regime for Cross-Border Tax Planning Arrangements (DAC6): ECJ Confirms Compatibility with EU Law

Wouters, P-J.
USD 45

Tax Challenges and Potential Opportunities Arising from Decentralized Autonomous Organizations

Müller, R. (Robert)
USD 45

Cross-Border Dispute Resolution in Tax Matters: A Luxembourg Overview

Addamiano, A.
USD 45

Singapore: Insights from Hong Kong Case Law on Locating the Source of Business Profits

Poh, E.H.
USD 45

Apple Case: State Aid Concerning the (Mis)allocation of Profits to Irish PEs – Opinion Statement ECJ-TF 2/2024 on the Decision of the CJEU of 10 September 2024 in Commission v. Ireland and Others (Joined Cases C-465/20 P)

Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Ivanovski, A.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.
USD 45
Showing 372 of 12080