International Fiscal Association

We are pleased to announce that the 2024 Cahiers are published and can be accessed online via the IFA website! The subjects this year are: • Subject 1: Finding the meaning of nexus for taxes – past, present and future General reporters: Prof. Johann Hattingh (South Africa) and Prof. Peter Hongler (Switzerland) Nexus is a term commonly used in international law to determine whether there is sufficient connection between a person, property, or an activity with a State so that the State has prescriptive jurisdiction to legislate. The goal of the national reports and the general report was to assess what nexus means, as well as its rationale, in the context of the main tax obligations in the reviewed States. In addition to the general and national reports, an international law expert - Professor Cedric Ryngaert – wrote an international law report. General conclusions falling into five categories were derived from this unprecedented comparative analysis, including that evidence of State practice points to there being a limit on prescriptive State jurisdiction in tax matters in countries where international law is constitutionally entrenched. • Subject 2: Practical approaches to international tax dispute prevention and resolution General reporters: Prof Jan J.P. de Goede (Netherlands) and Samuel Maruca (USA) “Practical approaches to International Tax Dispute Prevention and Resolution” focuses on issues arising in cross-border corporate taxation. The topic was very broadly defined, covering all tax dispute prevention and resolution mechanisms (domestic and international) applied from a tax audit up to and including binding arbitration, to enable many IFA branches to participate. Dual reporting was strongly recommended to have both a taxpayer and a tax authority perspective. An unprecedented number of 46 reports were received (44 country branch reports – amongst which many from branches in developing countries- and an OECD and an EU report) and more than 20 mechanisms were evaluated and recommendations to improve these provided. ✏ These key topics will be covered at The 76th Congress of the International Fiscal Association in Cape Town, taking place from October 27-31, 2024. For more details on the program and registration, please follow the link: https://bit.ly/49YcO0J 📗 The complete Cahiers are published online, featuring general reports, full branch reports, biographies, and directives. IFA members can access the digital version through the secure section of the IFA website. To explore this valuable academic resource, simply log in to the IFA website as a member: https://bit.ly/3SzboUQ Enjoy the reports! 

Are you passionate about tax law and international fiscal policy? Don't miss The 76th Congress of the International Fiscal Association in Cape Town, South Africa, from October 27 to 31, 2024. The Congress offers two main subjects, ten seminars, social events, and networking opportunities. 📘 Subject 1: Finding the meaning of nexus for taxes past, present and future General reporters: Prof. Johann Hattingh and Prof. Peter Hongler Panel Chair: Philip Baker, KC, OBE 📙 Subject 2: Practical approaches to international tax dispute prevention and resolution General reporters: Prof Jan J.P. de Goede and Samuel Maruca Panel Chair: Marlene Nembhard Parker ❗ There are only three days left to take advantage of the #EarlyBird registration rate! You can register by August 9, 2024, to secure your spot at one of the largest international gatherings for tax professionals. 📌Programme and registration: https://bit.ly/49YcO0J #seminars #International_tax #tax #IFACAPETOWN2024 #CapeTown #ifacapetown2024

Just one week left before the end of the #EarlyBird registration rate for The 76th Congress of the International Fiscal Association! Secure your spot before 9 August 2024 and join us in Cape Town for top technical content, discussions with all stakeholders and networking. 📌Programme and registration: https://bit.ly/49YcO0J #seminars #International_tax #tax #IFACAPETOWN2024 #CapeTown #ifacapetown2024

Seminar I of The 76th Congress of the International Fiscal Association #tax_professionals highlight the most recent and pressing developments in international tax law from the specific angle of EU law. We are happy to introduce The Chair of this session - Georg Kofler 💼DDr. Georg Kofler, LL.M. (NYU), is professor of international taxation at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business (WU Vienna), Austria. Following doctorate studies in law as well as in business administration and an LL.M. in international taxation, he received his postdoctoral lecturing qualification (“Habilitation”) in 2006 with a thesis on “Double Taxation Conventions and European Community Law”, which was awarded, inter alia, IFA’s Mitchell B. Caroll Prize. He has gained practical experience in the International Department of the Austrian Federal Ministry of Finance (2002-2003, 2009) and as a partner of a firm specializing in providing expert opinions and scientific studies in all fields of taxation (since 2012). Before joining WU in 2020, he was as an assistant professor at the University of Linz (2001-2006), an Acting Assistant Professor of Tax Law at New York University School of Law (2006-2008), and a tax professor and head of the tax law institute at the University of Linz (2009-2020). He also served as a visiting professor at the University of Florida (2013, 2018, and 2023), the University of Sydney (2016), New York University (2019), and Seoul National University (2023). Georg has worked in the field of taxation for more than 25 years. A former vice-chair of IFA’s Permanent Scientific Committee (PSC), he is a member of several formal and informal research networks and serves, inter alia, as the chairman of CFE Tax Advisers Europe’s ECJ Task Force. He has published and lectured widely on issues of Austrian, international and European taxation. ❗ The Early Bird Discount registration deadline: 9 August 2024. 📌Registration: https://bit.ly/49YcO0J #seminars #International_tax #tax #IFACAPETOWN2024 #CapeTown #ifacapetown2024

Belgian and Netherlands IFA branches organise a conference on the new bilateral convention! IFA is pleased to announce that registration is now open for the Belgium-Netherlands bilateral conference. Organized by the Belgian and Dutch branches, the conference continues IFA’s tradition of analysing the latest tax treaty developments. Join experts from government, practice, business and academia to explore the new convention between Belgium and the Netherlands and other international tax developments in the Low Countries. 🗓 Date: September 6, 2024 📍 Location: Antwerp Registration is now open at a reduced rate for all IFA members! We invite all interested IFA members to participate in this event and share the invite with their networks to help the IFA community grow further. ✏ Programme, speakers and registration:  https://bit.ly/4faeJTZ #IFAT #tax #internationaltax #taxtreaties #belastingverdrag #NederlandBelgië

We are happy to inform you that the Early Bird deadline for The 76th Congress of the International Fiscal Association has been extended to 9 August 2024. 📌Registration: https://bit.ly/49YcO0J #seminars #International_tax #tax #IFACAPETOWN2024 #CapeTown #ifacapetown2024

Recent Developments in international taxation - the topic of Seminar H, which you can attend during The 76th Congress of the International Fiscal Association. The Congress will gather #tax_professionals in Cape Town this October. We are happy to introduce The Chair of this session - Jonathan Schwarz Jonathan Schwarz is an English, Canadian and Irish Barrister, and a South African Advocate at Temple Tax Chambers in London. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. Jonathan is a visiting Professor at King’s College London where he is Programme Director of the LLM (International Tax Law). He is the author of Schwarz on Tax Treaties and Booth and Schwarz: Residence, Domicile and UK Taxation among other publications. He has been listed as a leading tax Barrister in both the Legal 500 by reference to recommendation for international corporate tax, and Chambers' Guide to the Legal Profession by reference to international transactions and particular expertise in transfer pricing. In the Chambers Guide he is commended for his ‘encyclopaedic knowledge of double tax treaties’ and described as “clearly amongst the best international tax barristers”. In Who's Who Legal UK Bar he has been lauded for his “brilliant” handling of cross-border tax problems. In the Legal 500 UK Bar he has been rated as “the leading advisor on international tax treaty issues.” In the Chambers UK Bar he has been identified as "The double tax guru" with “extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker.” Jonathan served on the EU Commission Group of Experts on removing tax problems facing individuals who are active across borders within the EU. He has served on the IFA Executive Committee, including as First Vice-President, and on the PSC. ❗ Less than week left to enjoy the Early Bird Discount registration rate for The 76th Congress of the International Fiscal Association (Early Bird registration ends on 15 July 2024) 📌Complete scientific programme: https://bit.ly/3Ws8NyM #taxation #internationaltax #taxtreaties #taxlaw #eutax #tax #taxes #taxlawyers #lawyers #taxaccountants #digitaltax #transferpricing #vat

The 76th Congress of the International Fiscal Association for Professionals in #international_taxation provides the opportunity to meet colleagues worldwide, stay updated on global tax trends and enhance professional knowledge. Two Main Subjects, Ten seminars and activities for the Women of IFA Network (WIN) and Young IFA Network (YIN Global) — we hope you will join us to share this experience during The 76th Congress of the International Fiscal Association, which will take place in Cape Town, South Africa, from 27 to October 31 2024. ❗ The Early Bird rate ends on July 15! One week left before the Early Bird Registration discount closes. 📌 Scientific programme and registration: https://bit.ly/49YcO0J

The Global IFA Travelling Lectureship Programme 2024 on Tax Dispute Resolution spanned 12 cities in five regions and featured six outstanding lecturers and 44 panellists. This diversity promised a wealth of perspectives and insights for the hundreds of attendees working in the field of international taxation. Since the programme of the year 2024 came to an end, it is safe to say that the goal has been achieved! We want to thank the supporters of the Travelling Lectureship Programme 2024. Your contribution made the events a success! A big thank you from everyone at: Barilla Group Arteo CMS Francis Lefebvre Avocats Lenz & Staehelin Caplin & Drysdale Generali NERA Creel, García-Cuéllar, Aiza y Enríquez, S.C. Morgan, Lewis & Bockius LLP ___ Travelling Lectureship Programme 2024 materials: https://bit.ly/3GOjkuN #taxation #ifa #taxes    #disputeresolution

Seminar G of The 76th Congress of the International Fiscal Association for #tax_professionals is dedicated to the topic "The relation of tax treaties with domestic law". We are happy to introduce The Chair of this session - Shefali Goradia. 💼 Shefali Goradia is the Chairperson of the Coordinating Board of Deloitte South Asia. She has over 35 years of experience in advising clients on international tax and is based in Mumbai, India. Shefali is a member of the Permanent Scientific Committee of the International Fiscal Association. She was included in Euromoney’s 2022 Guide to the World’s Leading Tax Advisers. She featured in the Guide to the World’s Leading Banking, Finance and Transactional Lawyers 2012 as one of the outstanding practitioners in the field of investment funds and is also listed in the Who’s Who Legal: Thought Leaders – Global Elite 2024, The International Who’s Who Legal: Thought Leaders – India 2022, Who’s Who Legal: Corporate Tax 2023, Who’s Who of Corporate Tax Lawyers and Who’s Who Legal: Private Funds consecutively from 2009-2024. Shefali is also listed on Lexology, the intelligent global legal research platform. We are looking forward to meeting you at Seminar G during The 76th Congress of the International Fiscal Association! 📌Complete scientific programme: https://bit.ly/3Ws8NyM ❗ There are just 11 days left to enjoy the Early Bird Discount registration rate (Early Bird registration ends on 15 July 2024). #seminars #International_tax #tax #IFACAPETOWN2024 #CapeTown #ifacapetown2024