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
Ronca, P.; Bracchi, A.; Barcellona, M.

The New Tax Regime for Inbound Workers

USD 45
Nogueira, J.F. Pinto

Head Office Taxation Rules and Simplification of Compliance Costs of SMEs

USD 45
Xygka, A.

BEFIT: A Blast From the Past or a Modernized Approach to Tax Simplification?

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

Right To Be Paid Interest on Overpayment of Taxes in Breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the CJEU Decision of 8 June 2023 in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22)

USD 45
Calijuri, V.

Outer Space: The Final Frontier of Taxation

USD 80
Xygka, A.

Commission

USD 45
Xygka, A.

Council

USD 45
Jackson, G.; Brown, H. (Harriet)

The Interaction of the Duty to Make a Suspicious Activity Report under the Proceeds of Crime Act and the Obligation to Report under Hallmark D of DAC6 and the OECD Mandatory Disclosure Regime

USD 45
Petruzzi, R.; Myzithra, A.

The EC’s Proposal for a Directive on Transfer Pricing: Paving the Road for a Common Application of the Arm’s Length Principle

USD 45
Borisov, V.

Bulgaria Implements BEPS Pillar Two Rules, Leading to Effective Tax Cost Uplift for MNEs

USD 45
Xygka, A.

Parliament

USD 45
Mulder, Q.; Steenbergen, J.; Dam, H. van; Kunen, J-W.

A Closer Look at the European Commission Proposal for Harmonized Rules for Transfer Pricing

USD 45