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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12079 results found
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2025 US Tax Reform: What Non-US Investors in US REITs Need to Know

Hung, S.
USD 45

Simplified Triangulation Scheme in the EU VAT System: Simplification or Increased Complexity for Businesses?

Detsaridou, E.
USD 45

Practical notes on application of tax treaties when conducting business in China

Lin, G.
USD 45

International Association of Tax Judges (IATJ) Webinar: Turbulent Times for Tax Treaties

Michel, B.
USD 45

VAT at a Crossroads: Reconsidering Reform, the VAT Expert Group’s Vision and the Argument for a Union Tax Authority

Lejeune, I.
USD 45

Does the CJEU Wächtler Ruling Vitiate Interest Charges under the Exit Tax Regime of Article 5 of the ATAD?

Broek, H. van den; Bark, N.
USD 45

Good Intentions, Flawed Design: Balancing Transparency, Fundamental Rights and EU Principles in the EU Public CbC Reporting Directive

Dafnomilis, V.I.
USD 65

Withholding Taxes, Losses and Territoriality – Opinion Statement ECJ-TF 3/2025 on the Decision of the CJEU of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v. Diputación Foral de Bizkaia Case (C-601/23)

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

The Prescriptive Nature of the OECD Transfer Pricing Guidelines: Drawing the Line between Recommendations and Requirements

Petruzzi, R.; Cao, G.
USD 45

The DEMPE Concept and Its Role in Domestic Transfer Pricing Practice – Report on Belgium

Engels, A.; Vilardi, V.
USD 45

The DEMPE Concept and Its Role in Domestic Transfer Pricing Practice – Report on Germany

Bärsch, S-E.; Ditz, X.; Seibert, C.
USD 45

The DEMPE Concept and Its Role in Domestic Transfer Pricing Practice – Report on Spain

Hortala i Vallvé, J.; Bargalló, C.; Collado, J.
USD 45
Showing 60 of 12079