IBFD Library & Information Centre

28/05/2026

📯New OECD report - just published:

"The Consolidated Commentary to the GloBE Rules provides comprehensive guidance for a co-ordinated application of the global minimum tax"

▶ Find it here: https://www.oecd.org/en/publications/2026/05/tax-challenges-arising-from-the-digitalisation-of-the-economy-consolidated-commentary-to-the-global-anti-base-erosion-model-rules-2026_24289ddf.html?utm_term=ctp&utm_medium=social&utm_source=twitter&utm_content=CTPcampaign%2Cconsolidated-commentary-2026

28/05/2026

What an inspiring two days at IBFD’s 2026 Academic Tax Conference on Ability to Pay in Tax Law (21–22 May).

We were delighted to welcome over 90 participants from around the world for a thoughtful, high-level discussion and meaningful academic exchange on one of tax law’s most fundamental topics.

What an inspiring two days at IBFD’s 2026 Academic Tax Conference on Ability to Pay in Tax Law (21–22 May).

We were delighted to welcome over 90 participants from around the world for a thoughtful, high-level discussion and meaningful academic exchange on one of tax law’s most fundamental topics.

This conference was the result of nearly a year of work, with close to 100 submissions reviewed through a rigorous double-blind selection process and further strengthened through collaborative feedback in the lead-up to the event.

Across eight sessions, the programme explored the ability to pay principle from its philosophical foundations to its application in legal systems, including income taxation and beyond, highlighting both its continued relevance and the new challenges it faces in today’s tax landscape.

We are proud to support the global tax community by creating space for dialogue, collaboration and high-quality research in international taxation. A heartfelt thank you to everyone who joined us, and especially to our speakers.

To hear more about the academic tax conference, visit here: https://www.ibfd.org/ibfd-academic/events-and-competitions/ibfd-academic-tax-conference

28/05/2026

How can governments promote housing accessibility? In Portugal, the answer is through tax relief measures.

The government has introduced a broad package of tax relief measures intended to increase housing access and the supply of moderately priced housing. These measures include tax incentives for construction, rehabilitation, sale and long-term residential ...

27/05/2026

Early May, IBFD - International Bureau of Fiscal Documentation with has released the new eJournal edition from the IBFD Abstract Journal: Vol. 4, No. 2: May 5, 2026

This issue covers recent papers from the Asia-Pacific Tax Bulletin

The full abstract journal can be found at: https://bit.ly/3JD78ii
SSRN users can subscribe to the journal at: http://bit.ly/3FMkB5I

More info on Asia-Pacific Tax Bulletin: https://www.ibfd.org/journal-articles-opinion-pieces

27/05/2026

Recently published IBFD article

"Taxation of the digitalized economy : what next for Africa?" – written by Tarynn Isaacs and Aisha Aize Isa

This article examines responses to the tax challenges of the digitalized economy, from unilateral measures to OECD and UN initiatives, highlighting their limitations for developing countries. It argues for reassessing core tax concepts and drawing lessons from past reforms, with a focus on Africa’s need for coordinated, forward-looking approaches.

🔹Published in IBFD’s “Bulletin for International Taxation”, 2026 (Volume 80), No. 6

▶ Find the article via the library portal: https://bit.ly/3PhS5AU
▶ Or directly via Open Access: https://doi.org/10.59403/zh

To hear more expert insights from Africa, join us at the Africa Tax Symposium 2026, taking place 3-5 June in Rabat, Morocco. Register here: https://www.ibfd.org/events/11th-africa-tax-symposium

26/05/2026

IBFD is bringing a Masterclass to Morocco!

IBFD is bringing a Masterclass to Morocco!

Next week, on 1-2 June, we'll be hosting a Masterclass on "Selected Topics in International Taxation and Transfer Pricing: Principles, Practice and Emerging Trends".

Hosted by Birhanu Tadesse Daba, Aisha Aize Isa, Carlos Gutiérrez Puente, Sarah Belgareh, Amine Doghmi, Asmae Tber, and John Mark, this is an opportunity for you or your tax team to receive IBFD-standard education in person.

This is your last chance before registrations close on Thursday, 28 May. Sign up here: https://shop.ibfd.org/training/selected-topics-international-taxation-and-transfer-pricing-principles-practice?utm_source=Social+Media&utm_medium=LinkedIn&utm_campaign=ATSMC26May

26/05/2026

OECD Blog: it explores how this can be achieved, focusing on the role of the OECD Model Tax Convention and the updated guidance published in November 2025.

Read here: https://www.oecd.org/en/blogs/2026/06/home-and-away-when-does-working-remotely-across-borders-create-a-taxable-presence.html?utm_term=ctp&utm_medium=social&utm_source=linkedin&utm_content=Taxtreaties%2CTaxcertainty%2CMTC%2C3-CTP

26/05/2026

Some snap-shots from yesterday's Day 1 of the Academic Tax Conference 2026.

Find the dedicated page from the library here: https://bit.ly/3PKTwYN

21/05/2026

🎉Congratulations again to Dr Ricardo André Galendi Júnior for becoming one of the winners of the 12th IBFD Frans Vanistendael Award for International Tax Law.

The IBFD library is proud to hold several publications either written by Dr Ricardo André Galendi Júnior or with contributions from him.

▶ Find the contributions in our library portal here: https://bit.ly/4uuqoEg

▶ For more information visit here: https://www.ibfd.org/news/qiang-cai-and-ricardo-andre-galendi-junior-win-12th-ibfd-frans-vanistendael-award

21/05/2026

Last chance!!

The deadline to register for the 11th Annual Africa Tax Symposium is Monday, 25 May.

Last chance!!

The deadline to register for the 11th Annual Africa Tax Symposium is Monday, 25 May.

Please ensure that you register over the next few days to secure you and your colleagues' spots.

You can register via the IBFD website: https://www.ibfd.org/events/11th-africa-tax-symposium?utm_source=Social+Media&utm_medium=Facebook&utm_campaign=ATS21May