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
Year
Year
12028 results found
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Botes, M.

VAT on Cross-Border Digital Services in South Africa

USD 45
Cai, Q.

Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What’s the Benefit Principle Got to Do with It?

USD 65
Li, X. (Xinyi)

How to Adopt the Mark-to-Market Rule into Tax Legislation: A Developing Countries Perspective

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

Report on the Burden of Proof Symposium Held on 13 February 2025 in the Geertekerk in Utrecht, The Netherlands

USD 45
Pereira, A. Torres

Squaring the Triangle – The Triangulation Simplification and the ECJ Decision in Hans Bühler

USD 45
Karnath, S.; Brugger, H.

German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments

USD 45
Oepen, W. (Wolfgang)

Open and Hidden Issues in the Interpretation of Article 2

USD 65
Maisto, G.

President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures

USD 45
Santos, L.J. Marques dos

Residence under Article 4(1) of the OECD Model: Deemed Criteria, Preferential Tax Regimes and the Portuguese Case Study

USD 45
Cunha, R. da

The Concept of Beneficial Ownership in Portugal

USD 45
Câmara, F. de Sousa da

How to Navigate Tax Controversies in Portugal

USD 45
Taborda, D.

The Portuguese Fight against Corporate Indebtedness: Boosting Equity with Tax Incentives

USD 45