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
Ebeling, F.; Meyer, A. (Alexander); Schilling, D.

Valuation of Routine Companies with Special Consideration of the Business Specificity (Probability of Termination)

USD 45
Erdős, G.; Czoboly, G.

Exiting from the Obligations of a Tax Treaty: An International Framework with Diverse Practices

USD 45
Cyr, P-A.; Moons, L.

The Canadian Indirect Tax Landscape for Foreign Suppliers of Goods to Canadian Consumers (B2C)

USD 45
Becerra, J.A.

The OECD Multilateral Instrument from a Mexican Perspective: What Are the Most Significant Challenges?

USD 45
Morawski, W.; Brzeziński, B.

Informal Information Released by Polish Tax Authorities on the Application and Interpretation of Tax Law: Quasi-Tax Ruling or Irrelevant Piece of Paper?

USD 45
CFE Tax Advisers Europe

Opinion Statement FC 1/2023 on the European Commission Public Consultation on the Introduction of a New Corporate Taxation System in Europe (BEFIT)

USD 45
Post, D.R.; Cipollini, C.

Fundamental Elements of a Blockchain-Based Tax System: Governance, Legal and Technology Aspects

USD 65
Winther-Sørensen, N.

The Danish Supreme Court’s Decisions on Withholding Tax on Dividends and Interest

USD 45
Kollruss, T.

The Final Ruling of the German BFH in W AG (Case C-538/20) Concerning Non-Deductibility of Treaty-Exempt Final PE Losses

USD 45
Maheshwari, R.

Are the Revenue Sourcing Rules of the OECD’s Pillar One Fulfilling the Objective of Taxing Value Creation?

USD 45
Kool, J.T.

ESG Financing in the Netherlands: Key Considerations in a Growing Market

USD 45
Sukparangsee, P.

Digital Nomads and Taxes in Thailand

USD 45