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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12028 results found
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Lum, P.; Shalini, J.

Tax Governance and Transparency: Deep Diving into the Malaysian Tax Corporate Governance Framework Programme

USD 45
Streit, T.; Bahnmüller, D.

VAT Refund Procedure in Germany: Federal Fiscal Court Limits Formalism Regarding Advance Payment Invoices

USD 45
Ndlovu, J.; Makhubela, N.

2 Fast 2 Fiscal: Turbocharging Electric Vehicle Adoption in Emerging Markets and Developing Economies through Tax and Fiscal Policies

USD 45
Riedl, A.; Münch, M. (Marcus)

How to Apply the TNMM: Arm’s Length Results outside the EBIT-IQR?

USD 45
Annacondia, F.

The Court of Justice of the European Union – Recently Decided and Pending Cases

USD 45
Almeida, A.F. Ferreira de

From VAT to Split Payment: A Digital Shift in Consumption Tax Design

USD 45
Oguttu, A.W.

The Anticipated Impact of the Global Minimum Tax on Tax Competition for Developing Countries

USD 45
Jeunink, C.; Emonts, M.J.; Boomsma, E.

Intellectual Property Ownership in the Legal and Transfer Pricing Landscape

USD 45
Kemboi, R.

Is Africa Ready for a Unified Digital VAT Strategy? A Cross-Border Compliance and Policy Perspective

USD 45
Valdo, A. de Oliveira

The Impact of ESG and the Carbon Border Adjustment Mechanism on Transfer Pricing

USD 45
Zalasiński, A.

Application of the Parent-Subsidiary Directive General Anti-Avoidance Rule in the Context of the Participation Exemption: Comments on the CJEU Decision in ‘Nordcurrent group’ UAB (C-228/24)

USD 45
Bawoh, E-B.

Implementing OECD Pillar Two: A Comparative Analysis of Gibraltar, Guernsey, Isle of Man and Jersey

USD 45