IBFD Doctoral Series

The mission of the International Bureau of Fiscal Documentation is: “To maintain a knowledge centre providing information about and explanations of international taxation and promoting the study of taxation in general” (Art. 2 of the articles of association). True to this mission, and aware that access to doctoral theses is often limited, IBFD has taken the initiative to make available to a wider public a series of books based on doctoral research, meeting the highest academic standards.

Only contributions that enhance the international academic tax debate are accepted. In order to ensure high quality, every thesis published in this series has been reviewed by academic members of the Board of Trustees, senior IBFD research staff or prominent tax academics worldwide. The series aims to cover all aspects of comparative and international taxation, not only in respect of income tax, but also in respect of VAT and of inheritance, estate and gift taxes.

The Doctoral Series

Vol. 1 - The Concept of Income: A Multi-Disciplinary Analysis Vol. 2 - Taxing Portfolio Income in Global Financial Markets Vol. 3 - Free Movement of Persons and Income Tax Law Vol. 4 - Advance Tax Rulings and Principles of Law Vol. 5 - Arbitration under Tax Treaties Vol. 6 - E-Commerce and Source-Based Income Taxation Vol. 7 - Interpretation of Tax Treaties under International Law
Vol. 8 - Taxation of Investment Funds in the European Union Vol. 9 - Taxation of Cross-Border Partnerships Vol. 10 - Taxation of International Performing Artistes Vol. 11 - Dispute Resolution under Tax Treaties Vol. 12 - Income from International Private Employment Vol. 13 - Taxation of Investment Derivatives Vol. 14 - International Tax Planning and Prevention of Abuse Vol. 15 - EC Law Aspects of Hybrid Entities Vol. 16 - EU VAT System and the Internal Market Vol. 17 - Formulary Apportionment for the Internal Market Vol. 18 - Cross-Border Consumption Taxation of Digital Supplies Vol. 19 - EC Law and the Sovereignty of the Member States in Direct Taxation Vol. 20 - Arm’s Length Transaction Structures - Recognizing and restructuring controlled transactions in transfer pricing
Vol. 21 - Optimization of Tax Sovereignty and Free Movement
Vol. 22 - Taxation of Foreign Business Income within the European Internal Market
Vol. 23 - The Missing Keystone of Income Tax Treaties