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
Parsons, S.; Schoonwinkel, H.

An Analysis of the Income Tax Consequences of Decentralized Finance (DeFi) in a South African Context and Beyond

USD 45
Wilde, M.F. de; Than, Y.

Pillar Two and the Transitional Rule for Intra-Group Asset Transfers

USD 45
Offermanns, R.H.M.J.

Preliminary Ruling Requested from ECJ on Dividend Withholding Tax Due by UK Insurance Companies

USD 45
Wouters, P-J.

Belgian R&D Tax Credit To Be Aligned with Pillar Two and US GILTI Rules

USD 45
Flores Quiroz, F.S.

New APA Request Procedure in Chile

USD 45
Simontacchi, S.; Adda, M.; Genta, G.

Permanent Establishment Risk Exposure of Private Equity Funds and the New Italian Investment Management Exemption: A Quest for Certainty

USD 45
Moura, M.H. Barbosa; Frenkenberger, T.

2023 WU Global Transfer Pricing Conference: “Transfer Pricing Developments around the World”

USD 45
Starkov, V.; Jin, A.

Amount A vs Article 12B: One Size May Not Fit All

USD 80
Valério, C.; Xygka, A.

Commission

USD 45
Valério, C.; Xygka, A.

Council

USD 45
Valério, C.; Xygka, A.

Court of Justice

USD 45
Valério, C.; Xygka, A.

Parliament

USD 45