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
Almeida, A. de

A Transfer Pricing Model Based on Safe Harbours to Accommodate the Needs of Low-Capacity Developing Countries

USD 45
Rovira Ferrer, I.

A New Scenario in International Tax Law: Two Proposals to Rethink the OECD Model in Response to the Generalization of Distance Work by Employees

USD 65
Radcliffe, P.; Devisscher, R.

FASTER: The European Commission Publishes a Proposed Council Directive Aimed at Improving the Withholding Tax Process within the European Union

USD 45
Screpante, M.S.

Digital Services Tax in the European Union: Unsuccessful Implementation of Pillar One? Challenges Ahead

USD 45
Bolhaar, W.; Kanhai, K.; Daryanani, B.

Increasing Importance of Transfer Pricing in M&A Transactions

USD 45
Schoueri, L.E.; Santos, B.C. Fettermann Nogueira dos

Effective Tax Rate Criteria and Source Taxation under the OECD’s Pillar Two Proposals

USD 45
Echevarría Zubeldia, G.

VAT Consequences of Rewarding Staff with Vouchers

USD 45
Smith, A.M.C.

Extending the Tax Net to the Gig Economy

USD 45
Manivannan, S. Sundar; Straten, D. van

Guaranteed Unclarity? – A Critical Analysis of Paragraph 10.161 of the OECD Transfer Pricing Guidelines

USD 45
Ickeringill, T.; Neilson, R.

Proposed Interest Deduction Limitations and Applying the Arm’s Length Standard to the Quantum of Intra-Group Debt

USD 45
Avi-Yonah, R.S.; Lempert, E.

The Historical Origins and Current Prospects of the Multilateral Tax Convention

USD 65
Maherzi, D.; Ousidhoum, Y.

Comments on Wealth Taxation: Comparing the Systems in Algeria and France

USD 45