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
Mukundan, G.S.

The Illusion of Inclusivity: Analysing the Psychological Factors Affecting Developing Countries in Consensus-Driven International Tax Negotiations

USD 45
Brandse, D.; Tongeren, R. van; Dam, H.; Kunen, J-W.

Implementation of Amount B of Pillar One in the Netherlands

USD 45
Stamoulos, A.

Royalties in the Spotlight: The Significance of the Oracle Decision in Australian Tax Law

USD 45
Streit, T.; Schabert, D.

Is VAT Incurred during the Recycling Process Involving Precious Metal Weight Accounts? – A German Perspective

USD 45
Tchoffo, R.N.; Tchio, S.S.; Tafakeu, M-J.M.; Matsop Dounya, C.

Net Tax as a Driver to Tackle the Negative Impact of Capital Income Tax on Economic Growth: A Dynamic CGE Analysis of CEMAC Countries

USD 65
Grinberg, I.

Klaus Vogel Lecture 2024: The Future of Global Minimum Tax Enforcement

USD 45
Stevens, E.J.

The United States Takes the Lead on Amount B – Will Taxpayers and Other Countries Follow?

USD 45
Kohart, S.

Comments on Klaus Vogel Lecture 2024: The Future of Global Minimum Tax Enforcement

USD 45
Natera Niño de Rivera, L.E.; Guerra Correa, B.G.

Challenges Regarding Transfer Pricing Documentation in Mexico

USD 45
Eckl, P.

The Challenge of Identifying Management Permanent Establishments

USD 45
Mazzetti di Pietralata, M.; Salvatori, F.; Felici, G.

Transfer Pricing and Permanent Establishment Implications under the New Italian Investment Management Exemption Regime

USD 45
Yeroshenko, X.

Recent Court Decision – Compensation Due to Influence of Parent Company

USD 45