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.

11898 results found
Eckl, P.

The Challenge of Identifying Management Permanent Establishments

USD 45
Mazzetti di Pietralata, M.; Salvatori, F.; Felici, G.

Transfer Pricing and Permanent Establishment Implications under the New Italian Investment Management Exemption Regime

USD 45
Yeroshenko, X.

Recent Court Decision – Compensation Due to Influence of Parent Company

USD 45
B. Blanc, l.; Goedemoed, D.

Infrastructure Investments under Pillar Two: A Substitute for Tax Payments?

USD 45
Calijuri, V.; Catinari, E.

Out of This World: Tax Challenges and Solutions for the Outer Space Economy

USD 45
Popa, O.

Identifying the Reference Framework in the State Aid Cases – From Past to Future, with a Turning Point in 2024

USD 45
Grambeck, H-M.

Mandatory B2B E-Invoicing in Germany since 1 January 2025

USD 45
Schoueri, L.E.; Santos, B.C. Fettermann Nogueira dos

Does the “Realistic Options” Concept in the OECD TP Guidelines Undermine Legal Certainty and the Arm’s Length Standard?

USD 45
Giuliano, I.; Rondelli, E.

Permanent Establishments: A Conceptual Analysis and Challenges Ahead

USD 45
Jackson, G.

The Interpretation of Multilateral Instruments and the Status of Commentary: The Definition of “Permanent Establishment” in the GLoBE Pillar Two Model Rules

USD 45
Accolla, I.A.

Towards a Clear and Autonomous Definition of Tax Measures in International Investment Agreements

USD 80
Hel-van Dijk, E.C.J.M. van der; Griffioen, M.A.

Intra-Community VAT Fraud: Is It Really a 50 Billion Euro Problem?

USD 45