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.
About the journal
Established in 1946, the Bulletin for International Taxation is our premier journal and the most comprehensive source of international tax knowledge. Publishing expert analyses and case studies on key developments and policy changes, it provides professional and academic readers with truly global insights on complex tax issues.
- 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: 1819-5490 (print) | 2352-9202 (online)
Discover the Bulletin for International Taxation Journal
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)
The journal's availability on the HeinOnline platform and in the IBFD Abstract eJournal on SSRN (Social Science Research Network) further amplify its global reach and ensure accessibility for researchers, academics, tax practitioners and business professionals worldwide.
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.
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.
Latest edition
July 2026 issue
The July 2026 issue of the Bulletin for International Taxation examines a range of contemporary issues in international taxation, spanning tax treaty interpretation, digital assets, human rights and international tax administration.
It includes a report on a webinar hosted by the International Association of Tax Judges, exploring the concept of beneficial ownership and the challenges it presents for tax courts.
The issue also analyses the permanent establishment risks associated with stablecoin issuers, considering how decentralized business models, reserve structures and evolving regulatory frameworks affect the allocation of taxing rights.
In addition, it examines the compatibility of exit taxation with the human right to emigrate, arguing that while exit taxes are not inherently impermissible, they must remain proportionate and should not unduly restrict freedom of movement.
Finally, the issue concludes with the second part of an analysis of article 15 of the OECD Model, advancing a reinterpretation of the phrase “borne by” in relation to employment income attributable to permanent establishments. Together, these contributions offer fresh perspectives on the interpretation and application of international tax rules in response to evolving legal, technological and societal developments.
Free Article from the Bulletin for International Taxation.
Discover our other journals and article collections
World Tax Journal
The foremost fully peer-reviewed scientific journal focusing exclusively on international taxation, this multidisciplinary platform for ground-breaking academic research provides readers with unique and thought-provoking insights.
International Tax Studies
This online series of ground-breaking studies provides real-time, in-depth research and analysis on challenging tax issues with societal impact, alerting readers on how to anticipate new developments and prepare for their consequences.
Journal Article Collections
Our specialized tax journal article collections allow you to get the articles you need based on a topic of interest or a specific region. A subscription to any of these article collections gives you access to all articles from the online journals on our Tax Research Platform on your chosen subject or region.