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
Amaddeo, F.

Recent Developments Regarding the Italy-Switzerland Income and Capital Tax Treaty (1976)

USD 45
Patti, G.F.

Interpretative Issues Arising from the Definitions of Permanent Establishments under the GloBE Model Rules

USD 45
Plesner Rossing, J.C.; Tigre, J. Alves

Assessing the Transfer Pricing Automation Potential: The Role of Human Capabilities

USD 45
Dussau, E.; Defert, S.

Withholding Tax and Equity-Linked Financial Contracts: Has France Taken A Step Closer to Section 871(m) of the US Internal Revenue Code?

USD 45
Das, R.R.

Qualified Domestic Minimum Top-Up Tax: Should Developing Countries Adopt It?

USD 45
Willems, W.

The Belgian Income Tax Regime for (Regulated) Savings Accounts and EU Law: Ten Years of Turmoil

USD 45
Maxongo, V.T.; Ndlovu, J.

Maximizing Foreign Direct Investment Returns: Unravelling the Complexities and Overcoming Challenges in Dividend Withholding Tax Reclaim Processes

USD 80
Greil, S.; Kockrow, M.

Shaping the UN’s Future Role in International Tax Cooperation: Resolution A/RES/77/244 and the Options Raised in Tax Report 2023 as an Opening for Legally Binding Tax-Norm Setting by the UN

USD 45
Trevisiol, A.M.

VAT on Cross-Border Digital Services in Latin America

USD 45
Krajcuska, F.

The Future of Special Individual Income Tax Regimes for Inward Expatriates in the European Union

USD 45
Annacondia, F.

Practical Information on European VAT

USD 45
Xygka, A.

Commission

USD 45