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
Zucchetti, S.; Lishi, G.; Erb, M.

Pillar One, Amount B: Current Implications and Future Perspectives

USD 45
Armitage, J.C.; Rosenbloom, H.D.; Ghosh, A.N.

Is ICAP a Viable Alternative to APAs?

USD 45
Petruzzi, R.; Padwalkar, A.

Pillar One, Pillar Two, Transfer Pricing and the Arm’s Length Principle: A Tangled Web of New and Old Taxing Rules

USD 45
Massamba Leho, A.

Asset Management and Transfer Pricing

USD 45
Popa, O.

An Overview of the HOT Proposal

USD 45
Heidecke, B.; Liebe, T.

Impact Assessment for Pillar One and Pillar Two from a German Perspective

USD 45
Wouters, P-J.

The Belgium-Netherlands Income Tax Treaty (2023): What’s New?

USD 45
Koury, P.A. Cavalcante

Freedom, Volition and Income Taxes: A Normative Case for the Taxation of Capital Gains on a Realization Basis

USD 45
Zeijden, F.M. van der

Groupe Steria or Lexel?

USD 45
Niesten, H.M.L.; Prandecki, P.

Insights into Compensation and the Effectiveness of Withholding Tax Refunds and Interest Payments: ECJ Decision in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22)

USD 45
Kotenko, A.; Bondarenko, I.; Kucheryavenko, M.; Zaverukha, O.

A Comparison of Tax Compliance Tools in Ukraine with Select European Countries

USD 45
Contrino, A.; Ronco, S.M.

Cashless Society and Central Bank Digital Currencies: Tax Aspects and Taxpayer Protection

USD 80