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.

11859 results found
Hsieh, T.; Bader, Y.

Navigating Tax Objectives and the Future of the Carbon Credit Market in the Gulf Cooperation Council Countries

USD 45
Yamada, H.; Klaassen, A.

Current Status and Issues of APAs in Japan and Singapore

USD 45
Carstensen, J.

German Legacy WHT Reclaims and Securities Funds: A Deeper Dive into the Landmark Decisions of 13 March 2024

USD 45
Offermanns, R.H.M.J.; Valério, C.

Limits of Interest Deduction Restrictions Deriving from the Prohibition of Abuse of EU Law: Lessons from X BV (C-585/22) for the Netherlands and Other Member States – Part 2

USD 45
Petkova, K.; Greil, S.

Simplifying Transfer Pricing through a Risk-Based Approach: A Unilateral Proposal to Reduce Administrative and Compliance Costs

USD 45
Tsymbal, V.

What’s under the Hood of “Tax in a Smartphone”? A Comparative Legal Analysis in Light of the Ukrainian Experience

USD 80
Zhao, C.

Understanding the Evolution of APAs in China: A Historical Review

USD 45
Mukundan, G.S.

Parliamentary Involvement in Respect of International Tax Treaties in India

USD 45
Rechbauer, M.; Rünger, S.; Sieghartsleitner, B.

How Effective Are CFC Rules in Containing Tax Haven Activities? Evidence from a Sample of European Firms

USD 65
Zutt, J.; Plattel, A.

EU Consequences of ECJ Decision on VAT Exemption for Pension Funds

USD 45
Kalitsi, M.

The New Greek Voluntary Compliance Regime

USD 45
Xygka, A.

Commission

USD 45