The disregard of a legal entity for tax purposes cahiers. International fiscal association 2016 madrid congress. International fiscal association 2018 seoul congress. Once a year ifa members receive two ifa cahiers as part of their membership. International fiscal association the international fiscal association ifa is a leading nongovernmental, international nonpro. The institutional framework displays the acknowledgement of constitutional rights enjoyed by the taxpayer in. Institute for fiscal studies 1991, equity for companies. Droit fiscal international portail universitaire du droit. International double taxation of inheritances and gifts by.
It comprises taxpayers, their advisers, government of. In fact, portugals small tax department of international affairs with fewer than 10 persons is integrated within tax incentives services, in accordance with the ministry of finances organic structure. Ifa is a neutral, independent, nonlobby organisation and as such the only global network of its kind. New cahiers will be posted on the internet annually in june. International fiscal association 2016 madrid congress cahiers. The cahiers are available for ifa members and ibfd members at no extra charge. Stock options, phantom stock plans, profit sharing plans, and other forms of deferred payments of emoluments are increasingly used as incentives for highranking and middleclass managers. International fiscal association 2019 london congress cahiers volume 104 a. Chapter 2 vatgst double nontaxation not all is sunshine in vatland, however. The publications contain a wealth of knowledge on international tax issues, dealing with the subjects to be discussed at the following congress. Institute for fiscal studies international fiscal association ed. They comprise ifa branch reports together with a general report on each of the two subjects selected for the congress of that year. When it comes to the taxation of nonprofit organizations, economic and social policies together with practical issues coincide to create different forms of taxation in different legal, economic and social systems.
This is due to a constitutional approach to tax law. As a nonprofit organisation, ifa provides a global platform where representatives of all professions and interests can meet and discuss international tax issues at the highest level. Origins, standards, and responses 17 intl fiscal assn 2017. All cahiers published since 1980 are readily available. The evolution of taxpayers rights in colombia over the last 23 years has been positive. John, international double taxation of inheritances and gifts 1985. Droitfiscaldesaffaires free download ebook in pdf and epub. General report allison christians canada stephen shay united states 17. International fiscal association 2019 19382019 london.
This volume of the cahiers has been published by kluwer law and taxation publishers, deventer, the netherlands, on behalf of the international fiscal association. Using the url or doi link below will ensure access to this page indefinitely. Aviyonah resume 947 zusammenfassung 947 resumen 948 iii. Mar 25, 2010 prebble qc, john, international double taxation of inheritances and gifts 1985. You have remained in right site to start getting this info. Victoria university of wellington legal research paper no. In fact, portugals small tax department of international affairs with fewer than 10 persons is integrated within tax incentives services, in accordance with.
1493 743 1022 394 423 1378 429 328 174 917 1503 523 1644 283 142 75 641 1226 988 464 1414 1132 1023 1397 155 803 906 258 641 360 1413 1478 1237 492 1170 615