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.

11902 results found
Heidecke, B.; Liebe, T.

Impact Assessment for Pillar One and Pillar Two from a German Perspective

USD 45
Wouters, P-J.

The Belgium-Netherlands Income Tax Treaty (2023): What’s New?

USD 45
Koury, P.A. Cavalcante

Freedom, Volition and Income Taxes: A Normative Case for the Taxation of Capital Gains on a Realization Basis

USD 45
Zeijden, F.M. van der

Groupe Steria or Lexel?

USD 45
Niesten, H.M.L.; Prandecki, P.

Insights into Compensation and the Effectiveness of Withholding Tax Refunds and Interest Payments: ECJ Decision in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22)

USD 45
Kotenko, A.; Bondarenko, I.; Kucheryavenko, M.; Zaverukha, O.

A Comparison of Tax Compliance Tools in Ukraine with Select European Countries

USD 45
Contrino, A.; Ronco, S.M.

Cashless Society and Central Bank Digital Currencies: Tax Aspects and Taxpayer Protection

USD 80
Raunio, M.

Supreme Administrative Court’s Precedent on the Implementation of a MAP Result

USD 45
Amaddeo, F.

Swiss Federal Council Opens Public Consultation on Federal Law Concerning Working from Home

USD 45
Tzenova, L.

Corporate Tax Changes

USD 45
Ouro, M.

“It’s Complicated”: The Problematic Interplay between Digital Nomads, the EU Minimum Taxation Directive and the Proposed Unshell Directive

USD 45
Fork, M.

Circumventing the Business Profits Article for Section 4A Income: A Construction that Clashes with the Convention

USD 45