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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Let’s End the Fuss about Home Offices as Permanent Establishments for Cross-Border Teleworking

Cejie, K.
USD 45

Interpretation and Application of General Anti-Avoidance Rules after BEPS and ATAD: Nordic Perspectives

Skar, H.; Knuutinen, R.; Koerver Schmidt, P.; Croneberg, R.
USD 65

Global Mobility and Double Taxation. Proposals for Improving the Efficiency and Effectiveness of Tax Treaties

Benítez Pérez, M.
USD 80

Key Transfer Pricing Issues Arising from Remote Working and Employee Mobility in a Post-Covid World

Frescurato, D.; Moretti, V.A.
USD 80

A New Model Tax Convention for a World of Increasing Remote Work and Mobility of Individuals

Escribano, E.
USD 65

Brazilian VAT/GST Reform: Digital Platforms’ Collection Liability

Brazuna, J.L. Ribeiro
USD 45

Will Innovation in Asia-Pacific Be Enhanced by Innovation Box Regimes?

Araki, S.
USD 45

IT Data-Driven and AI Intercompany Services in Multinational Banks: The Border in Their Regulation between Low Value-Adding and High-Value Services

Rossi, G. (Giacomo)
USD 45

International Association of Tax Judges (IATJ) Webinar: Tax Courts and Artificial Intelligence

Michel, B.
USD 45

Exploring the Challenging Landscape of Transfer Pricing Governance in Low-Income Countries: The Case of Africa

Sebalamu, B.; Jelfs, P.
USD 45

PepsiCo Embedded Royalties’ (Intermediate) Win – Zoom-Out Lessons

Dancau, D.
USD 45

The Instruments Used to Counter Illicit Financial Flows at the International Level and Their Application to Matters of Taxation

Pistone, P.; Messina, S.; Vlugt, S. van der
USD 80
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