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
Bærentzen, S.H.

The Significance of Corporate Losses in Transfer Pricing – The Danish Supreme Court Ruling in the Maersk Oil/Total Energies Case

USD 45
Alaradi, M.; Moossdorff, B.

The Role of Digital Platforms in Collecting VAT in Selected Countries in the Middle East

USD 45
Garavan, C.

The Apple Case: Reviewing the Advocate General’s Opinion in Light of Irish Law

USD 45
Titus, A.

The COVID-19 Pandemic and the Taxation of Individuals in Africa: Proposals for Reform

USD 45
Özgenç, A.S.

Turkish Judicial Approach to the Taxation of the Digital Economy

USD 45
Avi-Yonah, R.S.

Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation

USD 45
Provencher, J.; Mulky Dange, A.; Kuijper, S.

The BEFIT Directive: A Game Changer for Transfer Pricing or an Irrelevant Buzz?

USD 45
Brant, S.

Comments on the Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation

USD 45
Kale, S.; Shi, M.

Maximizing Amount B of the OECD’s Pillar One for Developing Countries

USD 45
Boros, A.E.

Warehouses in the VAT System of the European Union

USD 45
Naudiyal, M.

Transfer Pricing Regime under the Indian Income Tax Act 1961 and Income Tax Rules 1962 – Inadequacies, Deficiencies, Problems and Proposed Solutions

USD 45
Bernstein, R. (Ronald); Hervé, Y.

On the Elusive Implications of Group Synergies for Transfer Pricing: The Elephant in the Room

USD 45