Bulletin for International Taxation
Established in 1946, the Bulletin for International Taxation (BIT) is dedicated to the study and dissemination of knowledge about international and comparative taxation from a multi-disciplinary perspective. It examines global tax policy changes and legal and related developments to provide professional and academic readers with the necessary background and perspective to face the challenges of the contemporary tax landscape.
The Bulletin publishes 75-100 articles annually, drawing authors from the worldwide community of tax academics in law and economics, policymakers and professionals. We also pride ourselves in encouraging new and young authors to publish their work.
According to our IBFD Library catalogue, in its first 75 years, the Bulletin for International Taxation has published the work of more than 1,370 authors! It has provided a podium for the international tax community and given them a forum to share their valuable knowledge.
Contents and Benefits
Why subscribe?
The Bulletin for International Taxation examines global tax policy changes, legal and related developments to provide professional and academic readers with the necessary background and perspective to face the challenges of the contemporary tax landscape.
- Dedicated to international and comparative taxation from a multidisciplinary perspective
- 75 to 100 articles a year on a wide array of tax topics
- Contributions by leading experts in the global international tax community
- Online access to all issues published since 1999
- ISSN 2352-9202
- ISSN 1819-5490
Latest edition
February 2026 issue
The February 2026 issue of the Bulletin for International Taxation examines recent developments in the implementation and interpretation of international tax rules, focusing on anti-avoidance regimes and the legal foundations of emerging global tax standards. Contributions include an analysis of Brazil’s use of dynamic reference to OECD GloBE documents in maintaining the CSLL Surcharge as a qualified domestic minimum top-up tax (QDMTT), exploring its compatibility with the constitutional principle of legality and limits on executive delegation. The issue also considers the evolution of Australia’s general anti-avoidance rule under Part IVA of the Income Tax Assessment Act 1936, as well as the Australian High Court’s decision in PepsiCo, addressing the characterization of cross-border payments and the court’s finding that no tax benefit arose in Australia’s first diverted profits tax case. Finally, the issue examines the first judicial application of Chile’s General Anti-Avoidance Rule in the Forestal Aurora case, highlighting how courts assessed intent, artificiality and economic substance in a cross-border financing structure. This issue offers focused analysis of how courts and policymakers are shaping contemporary international tax governance.
Editors and Publisher
Chief Editor
Prof. Dr Johann Hattingh, Professor, Faculty of Law, University of Cape Town, South Africa
Assistant Editor
Mike Hammer, IBFD, the Netherlands
Publisher
Tracy Brown, IBFD, the Netherlands
Editorial Board
Prof. Em. Brian J. Arnold, Senior Adviser, Canadian Tax Foundation, Toronto, Canada
Prof. Dr Michael Lang, Professor of Tax Law and Head of the Institute for Austrian and International Tax Law, WU Vienna University of Economics and Business, Vienna, Austria
Belema R. Obuoforibo, CTA ATT (Fellow), Chair of the Centre for Studies in African, Taxation (CSAT) and Director of the IBFD, Knowledge Centre, IBFD, the Netherlands
Prof. Richard J. Vann, Challis Professor of Law, University of Sydney, Australia
Correspondents
Prof. Malcolm Gammie
Prof. Dr Hans van den Hurk
Dr Christian Kahlenberg
Prof. Rick Krever
Prof. Dr Jinyan Li
Charles E. McLure, Jr
Prof. Dr Adrian J. Sawyer
Prof. Jonathan S. Schwarz
The Bulletin for International Taxation (formerly: Bulletin for International Fiscal Documentation) is included in the following indexes and rankings:
- Scopus abstract and citation database (Elsevier)
- ProQuest Accounting, Tax & Banking Collection
- Norwegian Register for Scientific Journals, Series and Publishers
- Publication Forum (JUFO, Finland)
- Information Matrix for the Analysis of Journals (MIAR, Spain)
- ANVUR Rating of Scientific Journals (Italy)
- CABS’ Academic Journal Guide (United Kingdom)
- Australian Business Deans Council List (ABDC)
- Qualis (Brazil)
- VHB-JOURQUAL 3 (Germany)
IBFD Journal Articles published in the Bulletin for International Taxation are also available on a single-article basis. Gain immediate access to a wealth of tax information, but pay only for the journal article(s) you need.
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Submission Guidelines and Review Process
- Original and previously unpublished contributions that examine important tax developments or issues of interest to an international readership of tax professionals, lawyers and scholars are welcome.
- 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 should range from 5,000 to 12,000 words.
- Manuscripts accepted for publication in the Bulletin for International Taxation will be subject to editorial review and revision.
- All submissions will be run through plagiarism detection software, in accordance with IBFD’s Plagiarism Policy.
- Information on IBFD’s author guidelines and editorial policies can be found here.
- Additional information may be obtained from the chief editor.
Ethics and disclosures
The Bulletin for International Taxation subscribes to the publishing industry best practices and guidance provided by the Committee on Publication Ethics (COPE) and supports efforts to eliminate plagiarism, as detailed in the IBFD Publication Ethics and Malpractice Statement and IBFD's Plagiarism Policy.
Information on copyright transfer, self-archiving, the use and reproduction of the final work and author remuneration may be found here.