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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Title
Title
Year
Year
12104 results found
newest

Commission

Xygka, A.
USD 50

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

Erdős, G.; Czoboly, G.
USD 50

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 50

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

Correia, M.
USD 85

From Tax Transparency to Corporate Communication

Martinho Fernandes, S.
USD 85

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 50

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 50

Italian “Differentiated Regionalism” and its Impact on Environmental Taxation

Cinotti, C.
USD 50

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 50

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

Prasad, P.V.S.S.
USD 50

Unpacking the Friction: Portuguese Tax Law Meets Pillar Two

Chuaqui, V.; Carvalho, A.
USD 50

Cross-Border Intra-Group Services: Lessons from a Peruvian Case Study Involving a Colombian Airline Subsidiary

Munar, E.
USD 50
Showing 120 of 12104