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
12034 results found
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Azzi, J.G.

Australia’s Tax Integrity Measure Targeting Payments for Intangibles by Multinational Groups Overreaches and Gives Cause for Concern

USD 45
Barcellona, M.; Ronca, P.

Taxation of Deferred Bonuses in Cross-Border Scenarios: Does the Italian Ruling Introduce a New Frontier?

USD 45
Matikonis, K.; Garavan, C.

Post-Brexit Legislation: Windfall Taxes in the United Kingdom and the European Union

USD 45
Middelkoop, B.; Gniadecka, J.; Barndollar, J.

Commodity Traders: Transfer Pricing in the Era of Tax Transparency

USD 45
Korving, J.J.A.M.

“BEFIT and HOT: FASTER and SAFE!” EU Law or Slogan for Slimming Pills?

USD 45
Zeijden, F.M. van der; Myronicheva, H.

Where and How Do Tax and “Environmental, Social and Governance” Factors Intersect?

USD 45
Habaasa, A.

VAT and the Cross-Border Digital Economy in Africa: An Issue of Non-Compliance or Design?

USD 45
Daholi, T. Qivi Hady; Dewantara, A.R.

Indonesian “Sixth Method” on Intercompany Sales in Coal Mining Industries

USD 45
Laskowska, M.

Shaping the Transfer Pricing Practice in Delineation of Transaction – Review of Judicial Decisions in Poland

USD 45
Galendi, R.A. (Jr.)

The Single Top-Up Tax Principle: Justification, Content and Functions upon the Design of QDMTTs

USD 65
Câmara, F. de Sousa da; Maurício, R.

An Analysis on Top Court Cases on Intra-Group Lending Finance Acquisition

USD 45
Ruiz Colmenares, M.

Counteracting Tax Avoidance Based on Financial Techniques: Do Thin Capitalization and Anti-Hybrid Rules Really Deal with the Underlying Problem?

USD 45