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
Zutt, J.; Timmermans, M.

CESOP – The Priorities and the Nice-to-Knows

USD 45
Exel, E. van; Moreira, F. Lisboa; Wiertsema, T.A.

Transfer Pricing in Brazil: Practical Aspects in the Adaptation of the Arm’s Length Standard

USD 45
Lasiński-Sulecki, K.

Fluvius Antwerpen: Supplies Hidden in a Theft?

USD 45
La Candia, I.; Catinari, E.

Some Thoughts on the Treatment of Crypto Assets from an Italian Legal, Accounting and Tax Perspective

USD 45
Gazmuri Barker, S.

Tax Progressivity in Developing Countries: Redistributive Reforms to Indirect Taxation

USD 45
Schiavello, S.; Rossi, R.; Ratti, C.

Italian Tax Authorities Issue Public Ruling on Imported Hybrid Mismatches

USD 45
Blažejová, Z.

Tax Reliability Index Introduced

USD 45
Sánchez Gallardo, F.J.; Echevarría Zubeldia, G.

The Platform Economy Will Have Its Own VAT Regime in 2025

USD 45
Millán, L.

Recent Decision of the Spanish Supreme Court on the Elimination of Double Taxation under the Spanish Corporate Income Tax Act

USD 45
Perrou, K.

Documentation Requirements for an Exemption for Trusts from the Special Tax on Real Property

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

Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers

USD 45
Olejnicka, M.

Supreme Administrative Court Rules That Investor Who Purchased Foreign Shares and Other Securities Can Deduct up to 19% of Foreign Tax Paid Even If Tax Treaty Provides for Lower Rate

USD 45