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.

Free Content
Free Content
Title
Title
Year
Year
12028 results found
newest
Dijk, W. van; Martel, R.; Laman, B.; Heugten, E. van

The Ripple Effect of Transfer Pricing Adjustments on VAT and Customs Valuation from an EU Perspective

USD 45
Screpante, M.S.

The Complexities of Transfer Pricing for Luxury Brands: Case Studies and Critical Reflections

USD 45
Catinari, E.

Challenges and Prospects of the Italian Patto di Famiglia in the Context of European Succession Law Harmonization

USD 45
Björklund Larsen, L.; Lauth, H-J.

“Fiscal Citizenship” from an Interdisciplinary Perspective: Opportunities and Risks of Researching across Disciplines

USD 65
D'Angelo, G.; Brighi, P.; Nanni, B.

National Windfall Taxes on EU Banks: Legal Aspects and Interplay with Monetary Policy

USD 65
Baker, P.

Taxation and Human Rights: The Statement on Tax Policy and the International Covenant on Economic, Social and Cultural Rights

USD 45
Gorissen, A.M.L.

Compliance Countdown: DAC8 Implementation Status and the Future of Crypto Asset Reporting

USD 45
Wheeler, J.C.

When Does a Tax Treaty Apply?

Free JournalOpen Access
Greggi, M.

The Impact of ESG Criteria on Taxation

USD 80
Das, P.

Reallocation of Residual Profits under OECD Pillar One: Myths and Realities

USD 80
Soares, C. Dias

EU VAT in the Space Economy: Challenges and Normative Perspectives

USD 45
Allen, C. (Christina)

The Evaluation of VAT/GST in OECD Countries in Electronic Commerce

USD 45