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.

11898 results found
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
Xygka, A.

Council

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

Compatibility with Fundamental Freedoms of a Municipal Surcharge Distinguishing between Residents and Non-Residents for the Purposes of the Applicable Rate – Opinion Statement ECJ-TF 4/2023 on the Decision of the EFTA Court of 4 July 2023 in RS (Case E-

USD 45
Arnold, B.J.

Earth to OECD: You Must Be Joking – The Subject to Tax Rule of Pillar Two

USD 45
Xygka, A.

Parliament

USD 45
Loquet, E.

The Impact of Artificial Intelligence Tools on the Professional Life of a VAT Adviser

USD 45
Dziurdź, K.

The Concept of the “Object and Purpose” in Tax Treaty Law Based on the Vienna Convention (1969) and the Principal Purposes Test Rule

USD 45
Chand, V.; Romanovska, K.

The Impact of Pillar Two on Corporate Tax Incentives and Incentives Post Pillar Two – The Potential Rise of Tax Credits and Subsidies

USD 80
Passi, C.; Rizzo, A.

The New Tax Treatment of Capital Gains Arising from the Indirect Sale of Italian Real Estate Held by Non-Residents

USD 45
Schiavello, S.; Rossi, R.; Ratti, C.

Supreme Court Rules on Participation Exemption for Cross-Border Capital Gains

USD 45