Journal Articles and Opinion Pieces

We make the most of your research.

Our journals and article collections provide reliable and timely coverage of tax developments with detailed analysis of their impact on tax practice. Ranked in several scientific and country indexes, they form an unrivalled source of high-quality research.

We publish all articles online on our Tax Research Platform as early as possible, so they can be read by our worldwide audience without delay. To make sure your work is available to the broadest possible audience, we offer journal articles both in subscriptions and as single copies, which can be purchased in our webshop and via our trusted global partners.

Our Talking Points give you the opportunity to share your views on current developments in international taxation with our global audience of tax influencers.

Publish with us to share your insights and unlock the full potential of your research.

Submit your research

Interested in publishing your work with us? Find key information here.

We publish the following journals and collections of articles and opinion pieces:

  • Bulletin for International Taxation
  • International Tax Studies
  • World Tax Journal
  • IBFD Journal Articles - Asia-Pacific
  • IBFD Journal Articles - Europe
  • IBFD Journal Articles - Finance and Capital Markets
  • IBFD Journal Articles - Transfer Pricing
  • IBFD Journal Articles - VAT
  • IBFD Talking Points

IBFD adheres to strict standards to ensure the high quality of its publications. We follow international editorial conventions that optimize their retrievability as source material, such as the inclusion of fully descriptive titles and abstracts and complete bibliographic information for all cited references.

Submitted manuscripts must consist of original, unpublished material, and should not be under consideration for publication elsewhere.

Manuscripts must be written in clear and correct English, with due regard to consistency in style and spelling. IBFD will perform a language check on all submitted material. If the English is considered insufficient, you may be asked to improve it, or we can look into ways to assist you. For further information, please see below for IBFD’s Style and Spelling Guidelines.

Here you will find key information on how to submit your work to each of our collections. More detailed information regarding journal article submission can be found in our Instructions for Journal Authors below. 

Bulletin for International Taxation

Submissions should be sent to the Chief Editor. Contributions should cover important tax developments or issues of interest to an international readership of tax professionals, lawyers and scholars. The contribution should be of a practical nature and provide background, perspective and analysis, as well as a description of the tax development or issue.

Articles should demonstrate depth of research and will be evaluated based on impact/innovation, scientific analysis and methodology. Submissions concerning a single jurisdiction will not be accepted, unless the submission demonstrates equal or similar application to other jurisdictions or is of clear relevance to an international audience.

Manuscripts may range from 5,000 to 12,000 words, but exceptions may be made in consultation with the Chief Editor.

International Tax Studies

Submissions should be sent to the Managing Editor. Contributions should cover topical tax developments, highlighting and critically addressing the most significant issues arising from such developments. Given the global scope of the publication, submissions concerning a single jurisdiction are not accepted, unless the submission demonstrates equal or similar application to other jurisdictions or is of clear relevance to an international audience.

Contributions to ITAXS should range from 10,000 to 15,000 words. Footnotes should be used only where strictly necessary and exclusively for the purpose of acknowledging sources.

World Tax Journal

Submissions should be sent to the Managing Editor. Submitted articles should demonstrate depth of research and are evaluated based on impact/innovation, scientific analysis and methodology. Submissions concerning a single jurisdiction are not accepted, unless the submission demonstrates equal or similar application to other jurisdictions or is of clear relevance to an international audience.

Manuscripts should preferably be no longer than 28,000 words.

IBFD Journal Articles - Asia-Pacific

Submissions should be sent to the Managing Editor. Submitted articles must be topical, analytical articles on tax developments in the Asia-Pacific region, which will be of interest to an international readership. The focus of the articles must be on analysis, constructive criticism and independent thought. Manuscripts may range from 3,000 to 12,000 words.

IBFD Journal Articles - Europe

Submissions should be sent to the Managing Editor. Submitted articles should focus on tax issues and developments in Europe, in particular (1) cross-border aspects of domestic legislation; (2) domestic case law involving cross-border issues; (3) domestic implementation of international initiatives; and (4) reports on important developments regarding the European Union (and European Economic Area), in particular, decisions of the Court of Justice of the European Union, Commission proposals and Council decisions.

Manuscripts should be a maximum of 7,500 words for articles and 2,500 in respect of notes for the “What’s Going On In” section.

IBFD Journal Articles - Finance and Capital Markets

Submissions should be sent to the Managing Editor. They should be detailed articles on topics concerning taxation, accounting and regulatory issues relevant for the financial market in the broadest sense. The collection also covers contributions on academic issues, but preferably translated to the practical issues experienced in the capital markets.

Articles should demonstrate depth of research and are evaluated based on impact/innovation, scientific analysis and methodology. As the majority of the readers has a solid background in financial taxation, contributors may assume certain knowledge available at the level of the reader audience.

Manuscripts may range from 3,000 to 12,000 words. Articles of exceptional quality may be longer and may be published in two parts.

IBFD Journal Articles - Transfer Pricing

Submissions should be sent to the Managing Editor. The journal mostly covers transfer pricing-related tax issues with a focus on corporate tax, and not on the business economic aspects of transfer pricing. Submitted articles should be practical, analytical, descriptive, topical and up to date.

The journal consists of medium-sized and short contributions, generally between 3,000 and 7,500 words. Comparative surveys and articles on recent developments should be between 3,000 and 5,000 words. Articles of exceptional quality may be longer.

IBFD Journal Articles - VAT
Submissions should be sent to the Managing Editor. Submitted articles should contain all information that is necessary for readers to understand the topic without doing any additional research. Specific legislation necessary to follow the author’s line of reasoning should be added in the text or in footnotes.
Preferred article length is 2,000-5,000 words, but articles of up to 8,000 words will also be considered.

IBFD Talking Points

Submissions should be sent to the Chief Editor. Submissions should be commentary and analysis pieces on current hot topics and developments in international taxation, such as taxation of the digital economy, tax transparency, BREXIT, US tax reform and tax technology.

Manuscripts may range from 800 to 2,000 words and should be written in an informal style, without footnotes.

 

Each publication conducts its own review process. All material submitted for publication will undergo an editorial review. The editorial team may ask external specialists to assist with the review. Some submissions may be subjected to single-blind or double-blind external peer review by one or more experts in the field. In case a manuscript is subject to peer review and the author decides to withdraw the submission after receiving the consolidated peer review results, a fee may be charged to cover costs.

Submissions to World Tax Journal will undergo an editorial review to determine if they should enter into the review process, which includes both an internal review and a double-blind external peer review.

Submissions to International Tax Studies will undergo internal board review, which can be made anonymous upon request from the author.

You will be notified of the decision for acceptance, rejection or need for revision within four to eight weeks, or the time period specified by the Editor. The Editor reserves the right to make amendments that may be appropriate prior to publication, subject to the author’s final approval.

If your work is accepted for publication, you will be asked to sign IBFD’s standard author agreement.

In the agreement we ask that you transfer the copyright of your work to IBFD, so we can offer unlimited access to our extensive network of readers via our platforms and distribution channels. You retain all proprietary rights other than copyright (such as patent and trademark rights) to your work and any process or procedure described therein.

By signing our standard agreement, you acknowledge that permission for publication has been obtained from all authors and, if applicable, from the responsible authorities at the institute where the work or research was carried out.

Green Open Access

We support Green Open Access for several of our subscription-based publications. This type of Open Access is more commonly known as self-archiving: the posting of the author's own work in various online environments for non-commercial and research purposes.

IBFD permits authors of works published in several of its publications to self-archive their work, under certain conditions. Which self-archiving options are available depends on the version of the work.


Definitions

We use the following terms and definitions in this policy:

Versions

Author's Original Manuscript
The Author's Original Manuscript (AOM) or 'preprint' version is the author's own write-up of research results and analysis that has been submitted for publication but has not yet had any value added to it by the publisher, such as review, formatting, copy-editing or technical enhancement. All drafts of a work prior to the Accepted Manuscript are considered AOM versions/preprints.

When self-archiving the AOM version of a work, the following acknowledgement should be provided:

This is a preprint version of a work that was submitted for publication in [publication/collection citation details] (year), [collection name] IBFD. Changes may have been made to this work since it was submitted for publication.
The AOM version may be made available under any license, such as a Creative Commons CC BY or other CC license.

Accepted Manuscript
The Accepted Manuscript (AM) or 'postprint' version is the author's version of the manuscript that has been accepted for publication. This version may include author-incorporated changes suggested through the processes of submission, review and editor-author communications, but does not yet include any value-adding contributions by the publisher, such as copy-editing, formatting, technical enhancements and, if relevant, pagination.

When self-archiving the AM version of a work, the following acknowledgement should be provided:

This is the author’s version of a work that was accepted for publication in [publication/collection citation details] (year), [collection name] IBFD. Changes may have been made to this work since it was submitted for publication.
The AM version may be made available under a Creative Commons CC BY-NC-ND license.

Published Work
The Published Work (PW) is the definitive record of research that appears or will appear in a publication or (online) collection and that incorporates value-adding contributions by the publisher, such as copy-editing, formatting, technical enhancements and, if relevant, pagination.

Permission to reproduce the PW version of a work should be requested from IBFD Rights & Permissions.

The proper acknowledgement for reproduction of a Published Work will be provided to the requestor if the permission is granted.

Metadata & Abstract/First Page
The Metadata of a work generally comprise key elements such as the author name(s), the title of the work (+ subtitle, if available), the title of the collection, book series or journal the work is published in, the volume or issue number, the number of pages, ISBN/ISSN, DOI link (if available), the name of the publishing company and the publication year. The Abstract is a short description or summary of the work.

All versions of a work may be referenced by its Metadata and Abstract. Where relevant, the DOI link or a link to the work’s dedicated page in the IBFD Shop or the publication’s webpage on the IBFD website should be added.

In some cases a screenshot or PDF copy of the first page of the Published Work may be used as well (see below under Conditions for self-archiving).

 

Types of platforms

Non-commercial platforms
Non-commercial platforms are sites that promote and provide access to research for non-commercial purposes. Examples are personal webpages hosted on non-commercial websites (e.g. the website of your academic or research institute), departmental and institutional repositories and other non-commercial subject repositories, and non-commercial preprint servers (e.g. LawArXiv).

Commercial platforms
Commercial platforms are sites that provide or use content for direct or indirect financial gain. Examples are company websites, commercial sharing sites and repositories (e.g. SSRN, Academia, ResearchGate, Research Square), commercial preprint servers (e.g. Authorea), and social media channels.


Conditions for self-archiving

General conditions:

  • With the exception of news reports, works should always be posted as a PDF file: authors should not copy+paste (part of) the text of their work onto any platform.

  • In all cases, the author should provide proper acknowledgement to the (forthcoming) publication of the work by IBFD.

  • For publications that are assigned a Digital Object Identifier (DOI), the author should include the DOI link in the acknowledgement to increase exposure of the work.

  • Author's Original Manuscript (preprint) and Accepted Manuscript versions should not be added to or enhanced in any way to appear more like, or to substitute for, the final version of the work.

  • Copyright is transferred once the author has signed the Publishing Agreement. After copyright transfer, the Author's Original Manuscript version (preprint) should be replaced by the work's Metadata and Abstract, and the record updated with a publication reference and- where relevant - a link to the work's dedicated page in the IBFD Shop, or to the publication's page on the IBFD website.

  • PDF copies or screenshots of the first page of the Published Work should contain the original copyright notice.

  • Requests to use the full Published Work will be granted in exceptional cases only. Additional conditions may apply.

  • Use for commercial gain (whether for a fee or for free) or to substitute for services provided by IBFD is not permitted. Examples of commercial use include the sharing or posting by companies of their employee-authored works for use by their customers or clients; directly associating advertising with such posting; resale and other commercial exploitation of IBFD material (incl. the charging of fees for document delivery or access); creation of derivative works by third parties for commercial purposes; and for-profit educational use by a third party (incl. in electronic course packs and courseware programs).

Additional conditions per type of publication for posting to non-commercial and commercial platforms are listed in the table below. Works published in IBFD publications that are not listed there may only be referenced by their Metadata & Abstract and/or a DOI link (preferred), a link to the work's dedicated page in the IBFD Shop or a link to the publication's page on the IBFD website.

 

Publication type

 

 

Non-commercial platforms

 

Commercial platforms

Metadata & Abstract

AOM

(preprint)

Accepted Manuscript*

 

First Page**

Published Work

Metadata & Abstract

AOM

(preprint)

Accepted Manuscript*

 

First Page**

Published Work

News report

ü

ü

24-hour embargo

 

Ï

Upon request

ü

Until copyright transfer

48-hour embargo***

 

Ï

 

Ï

Talking Points

ü

ü

14-day embargo

 

Ï

Upon request

ü

Until copyright transfer

30-day embargo

 

Ï

Ï

Case summary

ü

ü

3-month embargo

 

Ï

Upon request

ü

Until copyright transfer

6-month embargo

 

Ï

Ï

Journal article

ü

ü

ü

 

ü

Upon request

ü

Until copyright transfer

6-month embargo

 

ü

Ï

Book chapter

ü

ü

ü

 

ü

 

Upon request

ü

Until copyright transfer

6-month embargo

 

ü

 

Ï

Full book (monograph)

ü

ü

ü

 

Ï

Upon request

ü

Until copyright transfer

12-month embargo

 

Ï

Ï

 

* The embargo period for posting of the Accepted Manuscript starts on the date of first online publication by IBFD.
** The first page of the Published Work may only be used for journal articles and book chapters that comprise 4 or more printed pages. For shorter works, the metadata & abstract should be used.
*** A maximum of 10 news reports may be posted on an annual basis.
 

Authors and contributors will receive an electronic copy (PDF) of their final work, which may be used for personal or internal institutional purposes under the conditions stipulated in the agreement. IBFD does not allow the posting of these final versions on open-access websites, but you may post the work’s metadata and abstract and a link to the publication on the IBFD website to increase exposure.

Permission for types of (re)use other than those described in your agreement should be requested via IBFD Rights & Permissions.

You will receive financial compensation in the form of a standard fee, as detailed in the agreement. No remuneration is provided for contributions to International Tax Studies and World Tax Journal, due to their academic nature.

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