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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Title
Title
Year
Year
12034 results found
newest
Willems, W.

The Belgian Income Tax Regime for (Regulated) Savings Accounts and EU Law: Ten Years of Turmoil

USD 45
Maxongo, V.T.; Ndlovu, J.

Maximizing Foreign Direct Investment Returns: Unravelling the Complexities and Overcoming Challenges in Dividend Withholding Tax Reclaim Processes

USD 80
Greil, S.; Kockrow, M.

Shaping the UN’s Future Role in International Tax Cooperation: Resolution A/RES/77/244 and the Options Raised in Tax Report 2023 as an Opening for Legally Binding Tax-Norm Setting by the UN

USD 45
Trevisiol, A.M.

VAT on Cross-Border Digital Services in Latin America

USD 45
Krajcuska, F.

The Future of Special Individual Income Tax Regimes for Inward Expatriates in the European Union

USD 45
Annacondia, F.

Practical Information on European VAT

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Council

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

Compatibility with Fundamental Freedoms of a Municipal Surcharge Distinguishing between Residents and Non-Residents for the Purposes of the Applicable Rate – Opinion Statement ECJ-TF 4/2023 on the Decision of the EFTA Court of 4 July 2023 in RS (Case E-

USD 45
Arnold, B.J.

Earth to OECD: You Must Be Joking – The Subject to Tax Rule of Pillar Two

USD 45
Xygka, A.

Parliament

USD 45
Loquet, E.

The Impact of Artificial Intelligence Tools on the Professional Life of a VAT Adviser

USD 45