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
November
The November 2025 issue of the Bulletin for International Taxation explores key challenges in international taxation. How has the Authorised OECD Approach shaped permanent establishment taxation? Do the OECD Pillar Two GloBE Rules curb harmful tax competition? What reforms could address cross-border tax issues in the sports and entertainment industry under article 17 of the OECD Model? How are targeted tax incentives in China, France and Norway driving electric vehicle adoption while aligning fiscal policy with developmental and environmental goals? Find the answers and further insights in this issue of IBFD’s flagship journal.
December
The December 2025 issue of the Bulletin for International Taxation tackles key developments in international tax and environmental policy. Part Two of a two-part article examines the Authorised OECD Approach and its impact on banks and profit attribution. Other contributions explore the future of multilateral tax cooperation beyond the North-South divide, share insights from the International Association of Tax Judges on turbulent times for tax treaties, and assess national and EU plastic packaging taxes. Find timely analysis and policy insights in this issue of IBFD’s flagship journal.
Pay-per-view
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.
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
Dr Sophie Witteveen, 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
Malcolm Gammie
Hans van den Hurk
Christian Kahlenberg
Rick Krever
Jinyan Li
Charles E. McLure, Jr
Adrian J. Sawyer
Jonathan S. Schwarz
Indexes and Rankings
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)
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 Plagiarism Policy.
Information on copyright transfer, self-archiving the use and reproduction of the final work and author remuneration may be found here.