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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Year
12034 results found
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Hattingh, P.J.; Hammer, M.

Editorial Note

USD 45
De Lillo, F.

A Farewell Seminar in Honour of Wim Wijnen: Tax Treaties – What Are We Going to Do with Them?

USD 45
Radocea, I.

EU Minimum Taxation Directive (2022/2523) (Pillar Two) Implemented in Romania

USD 45
Linseis, P.

Impact of ECJ Case Law on the Harmonization of Inheritance and Gift Taxation in the European Union

USD 45
Feinberg, J.

Powering the Future: Lithium Royalty Taxation and the Renewable Energy Revolution – A Legal and Economic Comparison of Western Australia and Quebec

USD 45
Karnath, S.; Brugger, H.

Recent Case Law on the Relocation of Functions Rules

USD 45
Annacondia, F.

Overview of General Turnover Taxes and Tax Rates – January 2024

USD 45
Sánchez Gallardo, F.J.

Substance over Form: Re-evaluating the Endurance of This Guiding Principle

USD 45
Bilaney, S.K.; Nori, S.

Interplay between Pillar Two and Transfer Pricing Rules

USD 45
O'Rourke, K.

Taxing Financial Services under Australia’s GST

USD 45
Rincón de Pablo, G.

Does Spain Need the Tax Measures Included in the Debt-Equity Bias Reduction Allowance (DEBRA) Directive Proposal?

USD 45
Stiller, W.

VAT on Investment Silver and Its Distorting Effects

USD 45