Cahiers

2024, Cape Town South Africa

Finding the meaning of nexus for taxes - past, present and future Johann Hattingh , Peter Hongler

Practical approaches to international tax dispute prevention and resolution Jan de Goede , Sam Maruca

2023, Cancun Mexico

Sharing and shifting of corporate losses - The new profit shifting? René Matteotti

Good faith in domestic and international tax law Sjoerd Douma , Craig Elliffe

2022, Berlin Germany

Group approach and separate entity approach in domestic and international tax law Johanna Hey , Arne Schnitger

Big data and tax – domestic and international taxation of data driven business Gary D. Sprague

Reconstructing the treaty network Daniel Gutmann , David G. Duff

Exchange of information: issues, use and collaboration Tatiana Falcão , Armando Lara Yaffar

Interest deductibility: the implementation of BEPS Action 4 James Gadwood , Paul Morton

Investment Funds Sung H. Hwang , Oktavia M. Weidmann

103a: Seeking anti-avoidance measures of general nature and scope - GAAR and other rules Paulo Rosenblatt , Manuel E. Tron

103b: Withholding tax in era of BEPS, CIVs and digital economy Chang Hee Lee

102a: Assessing BEPS: origins, standards and responses Allison Christians , Stephen Shay

102b: The future of transfer pricing

101a: Dispute resolution procedures in international tax matters Carolina del Campo

101b: The notion of tax and the elimination of international double taxation or double non-taxation Marjaana Helminen

100a: Tax incentives on Research & Development (R&D) Robert Danon

100b: The practical protection of taxpayers' fundamental rights Philip Baker , Pasquale Pistone

99a: Cross-border outsourcing - issues, strategies and solutions Pinakin Desai , Shefali Goradia

99b: Qualification of taxable entities and treaty protection Michael Lang , Claus Staringer

98a: The taxation of foreign passive income for groups of companies Mattias Dahlberg , Bertil Wiman

98b: Exchange of information and cross-border cooperation between tax authorities Xavier Oberson

97a: Enterprise services Ariane Pickering

97b: The debt-equity conundrum Patricia Brown

96a: Cross-border business restructuring Heinz-Klaus Kroppen , José Carlos Silva

96b: Key practical issues to eliminate double taxation of business income Gauthier Blanluet , Philippe J. Durand

95a: Tax treaties and tax avoidance: application of anti-avoidance provisions Stef van Weeghel

95b: Death as a taxable event and its international ramifications Guglielmo Maisto

94a: Is there a permanent establishment? Jacques Sasseville , Arvid A. Skaar

94b: Foreign exchange issues in international taxation Nick Pantaleo , J. Scott Wilkie

93a: Non-discrimination at the crossroads of international taxation Luc Hinnekens , Philippe Hinnekens

93b: New tendencies in tax treatment of cross-border interest of corporations Pascal Hinny

92a: Transfer pricing and intangibles Toshio Miyatake

92b: Conflicts in the attribution of income to a person Joanna C. Wheeler

91a: The tax consequences of restructuring of indebtedness(debt work-out) Machiel V. Lambooij

91b: The attribution of profits to permanent establishments Philip Baker , Richard S. Collier

90a: Source and residence: A new configuration of their principles Adolfo Atchabahian , Angel Schindel

90b : Tax treatment of international acquisitions of businesses Peter C. Canellos

89a: Double non-taxation Michael Lang

89b: Group taxation Yoshihiro Masui

88a: Trends in company shareholder taxation: single or double taxation? Richard J. Vann

88b: Consumption taxation and financial services Han A. Kogels

87a: Form and substance in tax law Frederik Zimmer

87b: The tax treatment of transfer in residence by individuals Luc De Broe

86a: Taxation of income derived from electronic commerce Michael P. Boyle

86b: Limits on the use of low-tax regimes by multinational businesses: current measures and emerging trends Brian J. Arnold (1) , Patrick Dibout

85a: Tax treatment of hybrid financial instruments in cross-border transactions James A. Duncan

85b: International tax aspects of deferred remunerations Hans-Jörg Mössner

84a: Taxation of non-profit organizations

84b: Advance rulings

83a: Tax treatment of corporate losses

83b: Practical issues in the application of double tax conventions

82a: The taxation of income derived from the supply of technology

82b: The taxation of investment funds

81a: Principles for the determination of the income and capital of permanent establishments anf their applications to banks, insurance companies and other financial institutions

81b: International aspects of thin capitalization

80a: International income tax problems of partnerships

80b: Tax aspects of derivative instruments

79a: Deductibility of interest and other financing charges in computer income

79b: National and international tax consequences of demergers

78a: Interpretation of double taxation conventions

78b: Non-discrimination rules in international taxation

77a: Transfer pricing in the absence of comparable market prices

77b: Tax consequences of international acquisitions and business combinations

76a: The determination of the tax base for real property

76b: Protection of confidential information in tax matters

75a: Taxation of cross-border leasing

75b: International mutual assistance through exchange of information

74a: The disregard of a legal entity for tax purposes

74b: Administration and compliance costs of taxation

73a: Recognition of foreign enterprises as taxable entities

73b: Tax treatment of computer software

72a: The fiscal residence of companies

72b: Tax problems of the liquidation of corporations

71a: Transfer of assets into and out of a taxing jurisdiction

71b: Currency fluctuations and international double taxation

70a: The assessment and collection of tax from non-residents

70b: International double taxation of inheritance and gifts

69a: Fiscal obstacles to the international flow of capital between a parent and its subsidiary

69b: Social security contributions as a fiscal burden on enterprises engaged in international activities

68a: Tax avoidance/tax evasion

68b: International problems in the field of general taxes on sales of goods and services

67a: The tax treatment of interest in international economic transactions

67b: Taxation of payment to non-residents for independent personal services

66a: Mutual agreement procedure and practice

66b: Unilateral measures to prevent double taxation

65a: The dialogues between the tax administration and the taxpayer up to the filing of the tax return

65b: Rules for determining income and expenses as domestic or foreign

Cahiers

2024, Cape Town South Africa

2023, Cancun Mexico

2022, Berlin Germany

2020, IFA Virtual Programme

2019, London United Kingdom

2018 Seoul, Republic of Korea

2017 Rio de Janeiro, Brazil

2016 Madrid, Spain

2015 Basel, Switzerland

2014 Mumbai, India

2013 Copenhagen, Denmark

2012 Boston, United States

2011 Paris, France

2010 Rome, Italy

2009 Vancouver, Canada

2008 Brussels, Belgium

2007 Kyoto, Japan

2006 Amsterdam, Netherlands

2005 Buenos Aires, Argentina

2004 Vienna, Austria

2003 Sydney, Australia

2002 Oslo, Norway

2001 San Francisco, United States

2000 Munich, Germany

1999 Eilat, Israel

1998 London, United Kingdom

1997 New Delhi, India

1996 Geneva, Switzerland

1995 Cannes, France

1994 Toronto, Canada

1993 Florence, Italy

1992 Cancun, Mexico

1991 Barcelona, spain

1990 Stockholm, Sweden

1989 Rio de Janeiro, Brazil

1988 Amsterdam, Netherlands

1987 Brussels, Belgium

1986 New York, United States of America

1985 London, United Kingdom

1984 Buenos Aires, Argentina

1983 Venice, Italy

1982 Montreal, Canada

1981 Berlin, Germany

1980 Paris, France