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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12034 results found
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Avi-Yonah, R.S.

Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation

USD 45
Provencher, J.; Mulky Dange, A.; Kuijper, S.

The BEFIT Directive: A Game Changer for Transfer Pricing or an Irrelevant Buzz?

USD 45
Brant, S.

Comments on the Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation

USD 45
Kale, S.; Shi, M.

Maximizing Amount B of the OECD’s Pillar One for Developing Countries

USD 45
Boros, A.E.

Warehouses in the VAT System of the European Union

USD 45
Naudiyal, M.

Transfer Pricing Regime under the Indian Income Tax Act 1961 and Income Tax Rules 1962 – Inadequacies, Deficiencies, Problems and Proposed Solutions

USD 45
Bernstein, R. (Ronald); Hervé, Y.

On the Elusive Implications of Group Synergies for Transfer Pricing: The Elephant in the Room

USD 45
Scandone, F.S.; Scordo, L.; Marino, L.

Pillar One, Pillar Two and BEFIT – The End of an Unexpected Journey?

USD 45
Ooi, V.

A Strict Test for Economic Reality: The Concept of VAT Supply in Airtours

USD 45
Öner, C.

An Analysis of Controlled Foreign Company Rules, the OECD’s Pillar Two and Developing Countries

USD 45
Baggerman, K.; Bakker, A.J.

An Effective and Efficient AML/CFT Framework, a Key Enabler for Protecting Our Financial System and Society as a Whole

USD 45
Ilieva, K.; Ivanovski, A.

CFE Helsinki Tax Conference 2023: Summary Report on “Evolution or Devolution in the EU State Aid Judicial Practice and Impact of Digitalisation on Tax Practice”

USD 45