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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12031 results found
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Padwalkar, A.; Komár, B.P.

2024 WU Global Transfer Pricing Conference: “Transfer Pricing Developments around the World”

USD 45
Adda, M.; Lorenzi, U.

Advocate General’s Opinion in the X BV Case (C-585/22) – Exploring the Potential Interaction between Wholly Artificial Arrangements and the Arm’s Length Principle – Convergency or Divergency?

USD 45
Selezen, P.

Tax Code Provisions on the Specific Case Mutual Agreement Procedure: A Commentary

USD 45
Pistone, P.; Nogueira, J.F. Pinto; Messina, S.; Turina, A.; Lazarov, I.

The European Commission’s Transfer Pricing Proposal: An Initial Legal Assessment

USD 45
Padwalkar, A.

Brewing Transfer Pricing: Unravelling the Starbucks Case

USD 45
Amir, H.

Tax Treaty Implementation in the Maldives: A Double Standard in Practice

USD 45
Messina, S.

EU “Distance Sales of Goods Imported” and Customs Duties: Mind the “Link”

USD 45
Schaffner, J.; Rajathurai, B.; Chan, H. (Hugo); Becvort, G.

Impact of Pillar Two on Investment Funds: A Practical Overview

USD 45
Ferrari, M.

The Extension of the Participation Exemption Regime to Companies without a Permanent Establishment in Italy

USD 45
De Broe, L.

A First Belgian Judgment on the Interpretation of the Term “Beneficial Owner” in a Tax Treaty and the EU Interest and Royalties Directive (2003/49)

USD 45
Dancau, D.

Saudi Arabia Regional Headquarters Program – Transfer Pricing Perspective

USD 45
Bathelt, T.; Granell, P.

The Legitimacy of Tax Law in Europe and the United States: Comparing Decision-Making Processes in Domestic Tax Law

USD 45