Home ibfd products journal articles bulletin for international taxation latest articles. This column explores potential reforms and their likely effects, using a model with flexible prices. 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. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. Shipra padhi the covid19 pandemic has led to unprecedented times for the world. This multidisciplinary journal is a platform for premium and groundbreaking academic research. A special emphasis is on open economy or, more generally, interjurisdictional issues. Treaty abuse and the avoidance of the pe status 12 3. The country may tax the income having its source in that country, regardless of the residence of the taxpayer.
Bulletin for international taxation latest articles ibfd. International tax and public finance home springer. International taxation and multinational firm location decisions. Jiaat journal of international accounting, auditing and. The country has taxing rights over the taxpayer where such tax payer individual or enterprise is a resident. International tax principles and tax treaties comments 22 2. The international tax system european commission europa eu.
Journal of international accounting, auditing and taxation. Forced residency and unintended tax consequences in times of a lockdown. Bulletin for international taxation latest articles. 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. The ongoing advance of globalisation has created a genuine need for international tax reforms. A the development of taxes on corporate income since the 1980s. Access to articles in the most recent issues last two years is restricted to members of the national tax association. In addition to individual titles, ibfd publishes book series. The corporate income tax european commission europa eu. Home ibfd products journal articles world tax journal latest articles. Basic international taxation second edition volume i. Uncertain tax benefits, international tax risk, and audit specialization. The international tax journal international institute.
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