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.

11895 results found
Gomes, A,

Cross-Border Transfer of Going Concern: How to Prevent VAT Distortions When Applying the TOGC No-Supply Rule across Different Member States?

USD 80
Kuźniacki, B.; Kokott, J.

Prohibition of Abuse and Beneficial Ownership: Disentanglement via a Principle-Based Approach in EU Tax Law (and Beyond)

USD 45
Bricchetto, P.

VAT Deductions in Merger Leveraged Buyout Deals: Emerging Opportunities under Italian Case Law

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

Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in Light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Parliament

USD 45
Xygka, A.

Council

USD 45
Annacondia, F.

Overview of General Turnover Taxes and Tax Rates – January 2025

USD 45
Olejnicka, M.

Poland’s Implementation of the GloBE Directive and Comparative Analysis of Global and Polish (Alternative) Minimum Tax Systems

USD 45
Colombo, A.G.

Navigating the Storm: Transfer Pricing Trends and Developments that Insurance Companies Must Know

USD 45
Chirichigno, S.; Segre, V.

Virtual Power Purchase Agreements and Their VAT Treatment: A Complex Legal and Tax Framework

USD 45
Raventós, S.

Wealth Tax in Spain: An Unjustified Case of Extraterritoriality

USD 45