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
Ranchev, G.

A Comparison of Bulgarian Accounting and Tax Depreciation Methods with Select EU Member States

USD 45
Eckl, P.; Nostitz, M.; Wachauf-Tautermann, A.

The 2023 Tax Reform Package

USD 45
Das, P.; Krishnia, S.; Singh, A. (Ajanta)

Taxation of Income of International Transportation under the Tax Treaty Framework: An Undesirable Compromise for the Source Countries?

USD 80
Heidecke, B.; Ebeling, F.

Administrative Principles Transfer Pricing 2023 – Structure and Overview of Significant Changes

USD 45
Kuijper, S.; Long, Y. (Yi); Schippers, M.L.; Bongard, B. van den

Are Royalties Dutiable? A Tango between Transfer Pricing and Customs Valuation

USD 45
Ruiz Colmenares, M.

The Importance of Principles in an International Tax Setting

USD 45
Hassan, B.

Supreme Court Resolves Question on Treatment of Concealed Production or Sales

USD 45
Yeroshenko, X.

Supreme Court Rules on the Use of Comparables Involving Different Functional Profiles

USD 45
Annacondia, F.

VAT Registration Thresholds in Europe

USD 45
Selera, P.

Mandatory E-Invoicing from 2024 – Key Features of the System and European Background

USD 45
Sehra, S.V.; Tiwari, A.

Theoretical Underpinnings and Practical Considerations in Taxing Excess Profits

USD 45
Wilkie, J.S.

Canada Consults on “Modernizing” Its Transfer Pricing Rules – What’s in (the) Store?

USD 45