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.

Free Content
Free Content
Title
Title
Year
Year
12034 results found
newest
Musselli, A.

Rules on Intangible Sales – The Real Problem with the Arm’s Length Principle

USD 45
Guzenko, N.

Recent Case Law on the Application of the Profit Split Method

USD 45
Offermanns, R.H.M.J.

Overhaul of Dutch Special Regime for Inbound Expats

USD 45
Vázquez, J.M.; De Raedt, S.; Tomo, A.; Nieto, F.; Palma Cruz, P.; Riccardi Sacchi, A.L.

Withholding Tax Obligations and Liabilities Imposed on Digital Platforms to Ensure the Effective Taxation of Their Sellers

USD 80
Martin, H.

The United States’ (Non-)Reaction to Pillar Two

USD 45
Lamensch, M.C.S.; Merkx, M.M.W.D.; Lock, J.I.W.; Janssen, A.D.M.

Qualitative Assessment of Two Recent EU Commission Proposals to Impose (More) VAT Obligations on Platforms

USD 65
Liotti, B. Ferreira

The Subject-to-Tax Rule under Pillar Two

USD 65
Lammers, J.M.; Magalhães, T. Diniz

Breaking the Double Tax Paradigm

USD 65
Felici, G.

A Decade-Long Crusade against Transfer Pricing Rulings Turns into a Proposal for a Transfer Pricing Directive: A European Attempt to Introduce a Harmonized EU Arm’s Length Standard?

USD 45
Versiglioni, M.

Liquid Income Taxation-mv, Big Data Royalty-mv and Destination-Based Taxation: A Dialogue with Professor R.S. Avi-Yonah

USD 45
Castro Jurado, S.; Mullen, E.; Bonk, J.; Hussain, Z.

Transfer Pricing State Audits on the Upswing

USD 45
Loquet, E.; Karoutis, D.

Directors’ Fees: A Significant Reform of the Luxembourg VAT Rules Ahead?

USD 45