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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Title
Title
Year
Year
12034 results found
newest
Bakker, A.J.; Aron, A.; Arsenovic, D.

Proposed EU TP Directive and the Amazon Case – A New Lens on State Aid Investigations

USD 45
Erdős, G.

The Newest Hungarian Tax Innovation – Taxing Flight Departures

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Council

USD 45
Xygka, A.

Court of Justice

USD 45
Xygka, A.

Parliament

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

Alleged State Aid in Relation to a Deduction/Non-Inclusion Structure in Luxembourg – Opinion Statement ECJ-TF 1/2024 on the Decision of the CJEU of 5 December 2023 in Engie (Joined Cases C-451/21P and C-454/21P)

USD 45
Merkx, M.M.W.D.

The Interplay between VAT and Customs: Liability and Deduction

USD 45
Echevarría Zubeldia, G.

From Triangular to Quadrangular Operations in EU VAT

USD 45
Masuda, T.

Japan Introduced Full VAT Liability Regime to Digital Platforms

USD 45
Papis, M.; Sroka , E.T.

Questioning the Proportionality of the ViDA Rules on the Platform Economy: Are We Veering off Course?

USD 45
Rausch, A. Porcaro

The Definition of Control in Controlled Foreign Corporation Rules and Double Taxation: Lessons from the Brazilian, US, EU and OECD Controlled Foreign Corporation Rules

USD 45