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
Ruiz Colmenares, M.

Addressing the Ability of Tax Systems to Accommodate Financial Product Innovation: So Far, Have the Measures Adopted Been Effective?

USD 45
Gorissen, A.M.L.; Uslu, Y.

Investing in Crypto-Assets: Council Adoption of DAC8

USD 45
Tourmous, K.; Soldai, A.

VAT and the Concept of Fixed Establishment: The Cabot Plastics Belgium Case

USD 45
Lasiński-Sulecki, K.

Digitalization of VAT Reporting in Poland

USD 45
Hansby, M.

An Inquiry into the Use and Reform of the New Zealand Foreign Trust Regime

USD 45
Azzi, J.G.

Australia’s Tax Integrity Measure Targeting Payments for Intangibles by Multinational Groups Overreaches and Gives Cause for Concern

USD 45
Barcellona, M.; Ronca, P.

Taxation of Deferred Bonuses in Cross-Border Scenarios: Does the Italian Ruling Introduce a New Frontier?

USD 45
Matikonis, K.; Garavan, C.

Post-Brexit Legislation: Windfall Taxes in the United Kingdom and the European Union

USD 45
Middelkoop, B.; Gniadecka, J.; Barndollar, J.

Commodity Traders: Transfer Pricing in the Era of Tax Transparency

USD 45
Korving, J.J.A.M.

“BEFIT and HOT: FASTER and SAFE!” EU Law or Slogan for Slimming Pills?

USD 45
Zeijden, F.M. van der; Myronicheva, H.

Where and How Do Tax and “Environmental, Social and Governance” Factors Intersect?

USD 45
Habaasa, A.

VAT and the Cross-Border Digital Economy in Africa: An Issue of Non-Compliance or Design?

USD 45