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.

11863 results found
Ambagtsheer-Pakarinen, L.

New Precarious Government Publishes Its Tax Plans

USD 45
McClure, J.H.

The Transfer Pricing Implications of GILTI for Transfer Pricing in the Pharmaceutical Sector

USD 45
Karoui, A.; Chaabani, A.; Omri, A.

Virtual Currencies: Estimating the Revenue from Taxing Bitcoin in Light of the US Experience and Proposing a Method of Taxation

USD 80
Pérez Gautrin, C.

Made in America: International Tax Reform 2.0 – Part 3

USD 45
Bernt, M.

DAC8: Commentary on the European Union’s New Crypto Tax Reporting Regime

USD 45
Tzenova, L.

The Taxation of Hidden Profit Distributions under Bulgarian Law

USD 45
Amand, C.

VAT in the Digital Age Proposal: Can DRR Tackle VAT Fraud?

USD 45
Xygka, A.

Group Taxation Regimes Across the European Union: A Domestic Tax Regime Beyond Borders?

USD 45
Martin, P. (Philippe)

General Report of the French IFA Annual Conference, 16 November 2022 – Beneficial Ownership, Substance: The Search for Reality

USD 45
Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.

Accessory Tax Obligations Imposed on Digital Service Providers, Opinion Statement ECJ-TF 2/2023 on the ECJ Decision of 22 December 2022 in Airbnb Ireland and Airbnb Payments UK (Case C-83/21)

USD 45
Chen, J. (Jingxian); Chow, W.

Global Minimum Tax Reform and the Future of Tax Competition

USD 45
Cueva González-Cotera, Á. de la; Brioso de la Rica, F.

Spain Amends Interest Limitation Rules in Compliance with the EU Anti-Tax Avoidance Directive (2016/1164)

USD 45