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.

11902 results found
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
Patel, V.T.; Dhoot, S.; Gupta, A. (Anwesha)

Concept of Pass-Through Costs and Their Treatment in Transfer Pricing

USD 45
Hoppe, T.

The EU Public Country-by-Country Reporting – A Case Study on Tax Risk Assessment

USD 45
Pesiri, S.

General Remarks on the Tax Treatment of Dividends and Capital Gains under the GloBE Rules and Italian Law

USD 45
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