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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12074 results found
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Japan Introduced Full VAT Liability Regime to Digital Platforms

Masuda, T.
USD 45

Questioning the Proportionality of the ViDA Rules on the Platform Economy: Are We Veering off Course?

Papis, M.; Sroka , E.T.
USD 45

The Definition of Control in Controlled Foreign Corporation Rules and Double Taxation: Lessons from the Brazilian, US, EU and OECD Controlled Foreign Corporation Rules

Rausch, A. Porcaro
USD 45

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

Musselli, A.
USD 45

Recent Case Law on the Application of the Profit Split Method

Guzenko, N.
USD 45

Overhaul of Dutch Special Regime for Inbound Expats

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

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

Vázquez, J.M.; De Raedt, S.; Tomo, A.; Nieto, F.; Palma Cruz, P.; Riccardi Sacchi, A.L.
USD 80

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

Martin, H.
USD 45

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

Lamensch, M.C.S.; Merkx, M.M.W.D.; Lock, J.I.W.; Janssen, A.D.M.
USD 65

The Subject-to-Tax Rule under Pillar Two

Liotti, B. Ferreira
USD 65

Breaking the Double Tax Paradigm

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

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?

Felici, G.
USD 45
Showing 528 of 12074