International tax and public finance home springer. In addition to individual titles, ibfd publishes book series. Some of the topics that international tax experts around the world cover regularly in this journal include. The ongoing advance of globalisation has created a genuine need for international tax reforms.
Treaty abuse and the avoidance of the pe status 12 3. Basic international taxation second edition volume i. Access to articles in the most recent issues last two years is restricted to members of the national tax association. Shipra padhi the covid19 pandemic has led to unprecedented times for the world. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. A the development of taxes on corporate income since the 1980s. The journals goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. A special emphasis is on open economy or, more generally, interjurisdictional issues. Every month, journal of international taxation reports on the latest developments around the world and explains what they mean to your business and how to plan in accordance with the changes. Jiaat journal of international accounting, auditing and. The country may tax the income having its source in that country, regardless of the residence of the taxpayer.
This column explores potential reforms and their likely effects, using a model with flexible prices. Uncertain tax benefits, international tax risk, and audit specialization. The international tax system european commission europa eu. International tax and public finance serves as an outlet for firstrate original research on both theoretical and empirical aspects of fiscal policy, broadly interpreted to include expenditure and financing policies. Bulletin for international taxation latest articles. The corporate income tax european commission europa eu. This multidisciplinary journal is a platform for premium and groundbreaking academic research. The country has taxing rights over the taxpayer where such tax payer individual or enterprise is a resident. International taxation and multinational firm location decisions. Home ibfd products journal articles world tax journal latest articles. The international tax journal international institute. Ibfds books print, online and ebook encompass a wide variety of international tax topics.
Forced residency and unintended tax consequences in times of a lockdown. International tax and public finance serves as an outlet for firstrate original. The world tax journal wtj is a scientific journal in the area of international, comparative and regional taxation from a legal and an economic perspective. Home ibfd products journal articles bulletin for international taxation latest articles.
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