It has emerged that a new branch of the International Fiscal Association (IFA) will be welcomed at the organisation's next Annual Congress, which will be held in Austria on September 5-10.
The International Fiscal Association was established in 1938, and is headquartered in the Netherlands.
It is the only non-governmental and non-sectoral international organisation dealing with fiscal matters, and its objects are the study and advancement of international and comparative law in regard to public finance, specifically international and comparative fiscal law and the financial and economic aspects of taxation.
Subjects to be addressed by the IFA members attending the Congress will reportedly include issues arising from the OECD Model Convention, basic features of group taxation, tax planning techniques for groups of companies, and the uncertainty relating to the application of subject-to-tax clauses in bilateral tax treaties.
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