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
Title
Year
Year
12034 results found
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Pereira, R. Codorniz Leite

Pillar Two and Developing Countries: The Perils of Jurisdictional Blending

USD 65
Ateş, L.

Tax Cooperation between the EU Member States and Türkiye Regarding Automatic Exchange of Information on Income Collected by Digital Platform Operators

USD 45
Annacondia, F.

The Court of Justice of the European Union – Recently Decided and Pending Cases

USD 45
Janssen-Sanghavi, D.; Bhatt, R.

Attributing Income to a Former PE and Other Issues: A Critical Comment on the SIS Live Case and on Judicial Propriety

USD 45
Harana Suano, E.

Challenges Related to the Assessment of VAT by Streaming Platforms: Disney+

USD 45
Brazuna, J.L. Ribeiro

Brazilian VAT Reform, Finally!

USD 45
Echevarría Zubeldia, G.

Is VAT an Alien Concept to Influencers?

USD 45
Zucchetti, S.; Lishi, G.; Erb, M.

Pillar One, Amount B: Current Implications and Future Perspectives

USD 45
Armitage, J.C.; Rosenbloom, H.D.; Ghosh, A.N.

Is ICAP a Viable Alternative to APAs?

USD 45
Petruzzi, R.; Padwalkar, A.

Pillar One, Pillar Two, Transfer Pricing and the Arm’s Length Principle: A Tangled Web of New and Old Taxing Rules

USD 45
Massamba Leho, A.

Asset Management and Transfer Pricing

USD 45
Popa, O.

An Overview of the HOT Proposal

USD 45