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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12080 results found
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Financial Windfall Taxation and Non-Performing Loan Transactions: A State Aid Perspective

Erdős, G.; Czoboly, G.
USD 45

Enhancing the Tax Treaties of Indonesia, Malaysia, Singapore, Thailand and Vietnam Pursuant to the OECD Multilateral Instrument on Base Erosion and Profit Shifting

Bruggen, E. van der
USD 45

Innovative Financing for Climate Change: Unpacking the Potential of the Financial Transaction Tax

Correia, M.
USD 80

From Tax Transparency to Corporate Communication

Martinho Fernandes, S.
USD 80

The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part Two

Austry, S.; Vann, R.J.; Jones, J.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Maisto, G.; Miyatake, T.; Nikolakakis, A.; Pötgens, F.P.G.; Raad, C. van; Schönfeld, J.; Wiman, B.
USD 45

The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part One

Austry, S.; Vann, R.J.; Jones, J.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Maisto, G.; Miyatake, T.; Nikolakakis, A.; Pötgens, F.P.G.; Raad, C. van; Schönfeld, J.; Wiman, B.
USD 45

Italian “Differentiated Regionalism” and its Impact on Environmental Taxation

Cinotti, C.
USD 45

Taxation of Deferred Remuneration in Cross-Border Employment Scenarios: Insights from Ruling Nos. 199/2025, 98/2025, 81/2025 and 12/2025

Barcellona, M.; Ronca, P.
USD 45

General Anti-Avoidance Rule and Principal Purpose Test – New Era of Anti-Abuse Law

Prasad, P.V.S.S.
USD 45

Unpacking the Friction: Portuguese Tax Law Meets Pillar Two

Chuaqui, V.; Carvalho, A.
USD 45

Corresponding Adjustment on Domestic Transfer Pricing Assessment in Indonesia

Meiliana; Tambunan, M.R.U.D.
USD 45

Business Restructuring after International M&A Transactions – (Spanish) Tax and Transfer Pricing Perspective

Villamía Ramírez, J.
USD 45
Showing 96 of 12080