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
Yeroshenko, X.

Supreme Administrative Court Decision on Intra-Group Services Involving the Stock Spirit Group

USD 45
Pijl, H.

Scope, Mergers and Demergers in the G20/OECD Global Minimum Tax (GloBE) Rules

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Court of Justice

USD 45
Alvarado, M.

Windfall Profit Taxes Across Europe: Have They Proved to be Effective for Taxing Windfall Profits in the Energy Sector?

USD 45
Bärsch, S-E.; Ditz, X.; Kluge, S.

Transfer Pricing of Distribution Activities in Business Practice – Results of the Transfer Pricing Study 2023

USD 45
Barnes, P.A.

Turning Point: A Century of International Tax Policy Flies toward a Sharp Curve

USD 45
Riccardi Sacchi, A.L.

Is Latin American and Caribbean Tax Policy in the Hands of the European Union? A Three-Country Case Study: The Source Principle under Attack

USD 45
Teijeiro, G.O.; Vázquez, J.M.

The Application of the Principal Purpose Test and Domestic General Anti-Avoidance Rules and Specific Anti-Avoidance Rules in Latin America: In Search of Legal Certainty

USD 45
Staedter, S.; Philippart de Foy, Y.

ELTIF 2.0 – Finally a Success Story for Pan-European Distribution?

USD 45
Patel, V.T.; Dhoot, S.; Savla, K.P.

More Transfer Pricing Legislation Rounds through Case Law

USD 45
Jamroży, M.

Changes in Transfer Pricing Documentation and Reporting Rules

USD 45