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
12080 results found
newest

The Impact of ESG and the Carbon Border Adjustment Mechanism on Transfer Pricing

Valdo, A. de Oliveira
USD 45

Application of the Parent-Subsidiary Directive General Anti-Avoidance Rule in the Context of the Participation Exemption: Comments on the CJEU Decision in ‘Nordcurrent group’ UAB (C-228/24)

Zalasiński, A.
USD 45

Implementing OECD Pillar Two: A Comparative Analysis of Gibraltar, Guernsey, Isle of Man and Jersey

Bawoh, E-B.
USD 45

VAT on Cross-Border Digital Services in South Africa

Botes, M.
USD 45

Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What’s the Benefit Principle Got to Do with It?

Cai, Q.
USD 65

How to Adopt the Mark-to-Market Rule into Tax Legislation: A Developing Countries Perspective

Li, X. (Xinyi)
USD 45

Report on the Burden of Proof Symposium Held on 13 February 2025 in the Geertekerk in Utrecht, The Netherlands

Offermanns, R.H.M.J.
USD 45

Squaring the Triangle – The Triangulation Simplification and the ECJ Decision in Hans Bühler

Pereira, A. Torres
USD 45

Open and Hidden Issues in the Interpretation of Article 2

Oepen, W. (Wolfgang)
USD 65

President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures

Maisto, G.
USD 45

German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments

Karnath, S.; Brugger, H.
USD 45

Residence under Article 4(1) of the OECD Model: Deemed Criteria, Preferential Tax Regimes and the Portuguese Case Study

Santos, L.J. Marques dos
USD 45
Showing 120 of 12080