International Fiscal Association. Congress

Advance rulings =

Cahiers de droit fiscal international Vol. 91b 2006

Cahiers de droit fiscal international Volume 91a (The Tax Consequences of Restructuring of Indebtedness(debt work outs))

Conflicts in the attribution of income to a person

Corporate tax on distributions (equalization tax)

Cross-border business restructuring

Cross-border effects of restructuring, including change of legal form

Death as a taxable event and its international ramifications

Dispute resolution procedures in international tax matters

Double non-taxation

Double taxation treaties between industrialised and developing countries

Exchange of information

Exchange of information and cross-border cooperation between tax authorities

Form and substance in tax law =

Group taxation

Harmonization of corporate taxes in the EC

Imputation systems, objectives and consequences

Inheritance and wealth tax aspects of emigration and immigration of individuals

International tax problems of charities and other private institutions with similar tax treatment

International tax treatment of common law trusts

International taxation of dividends reconsidered in light of corporate tax integration

International taxation of services

Is there a permanent establishment?

Key practical issues to eliminate double taxation of business income

L'imposition des revenus provenant des transferts de technologie =

New tendencies in tax treatment of cross-border interest of corporations

Non-discrimination at the crossroads of international taxation

Practical experience with the OECD transfer pricing guidelines

Reconstructing the treaty network

Resolution of tax treaty conflicts by arbitration

Tax aspects of derivative financial instruments =

Tax incentives on research and development (R&D)

Tax treaties and domestic legislation

Tax treaties and local taxes

Tax treatment of hybrid financial instruments in cross-border transactions =

Tax treatment of hybrid financial instruments in cross-border transactions = Traitement fiscal des instruments financiers hybrides dans les opérations transfrontalières

Taxation and human rights

Taxation of expatriates

Territorial limits of fiscal authorities on succession and wealth taxes

The notion of tax and the elimination of international double taxation or double non-taxation

The OECD model convention-1997 and beyond

The OECD model convention, 1996 and beyond

The relation between the structures of fiscal systems and economic development in developing countries

The tax treatment of transfer of residence by individuals =

The taxation of employee fringe benefits

The taxation of foreign passive income for groups of companies

The taxation of investment funds =

Withholding tax in the era of BEPS, CIVs and digital economy