Introducing International Tax Studies (ITAXS)
This new publication aims to assess issues connected with societal developments in international taxation following or even anticipating relevant trends and fostering debate. It combines a breadth of information and depth of analysis in an accessible way. Each issue of ITAXS will address developments that directly and indirectly affect the global debate on international taxation and are likely to have an impact on taxpayers, advisers, governments and academia.
In order to ensure that contributions are reviewed and published timely, ITAXS will have a flexible publication schedule and a fast-track internal board review approach.
The first edition was devoted to the analysis of the 2017 revision of article 4(3) of the OECD Model Convention and its Commentary regarding the dual residence of companies. Further issues scheduled in the course of 2019 will address nodal points in international taxation in the post-BEPS context.
Authors are drawn from the worldwide community of tax academics, policymakers and tax professionals, and submissions are subject to rigorous internal board review.
2019 IBFD Professor in Residence: Diane Ring
We are very pleased to announce that Prof. Diane Ring has accepted the invitation to be the 2019 IBFD Professor in Residence.
Diane Ring is Associate Dean of Faculty, Professor of Law and the Dr Thomas F. Carney Distinguished Scholar at BC Law. She researches and writes primarily in the field of international taxation, corporate taxation, and ethical issues in tax practice. Her recent work addresses issues including information exchange, tax leaks, international tax relations, the sharing economy and human equity transactions, and ethics in international tax. She is a Vice Chair for the Tax Section Committee of Teaching Taxation of the American Bar Association. Prof. Ring is also the co-author of three casebooks in taxation – one on corporate taxation, one on international taxation and one on ethical problems in federal tax practice. Prior to joining Boston College Law School, she was an associate professor of law at the University of Florida Levin College of Law, and an assistant professor at Harvard Law School. Throughout the year, Prof. Ring will coordinate several research initiatives of IBFD. She will also deliver the distinguished lecture of the IBFD-UvA Advanced Master and will be present at several of our scientific events.
Read more about Prof. Ring’s appointment
Conference on International Tax Coordination
17-18 January 2019, University of Barcelona, Spain
In January we supported the conference “International Tax Cooperation” Congress 2019: Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR)”, organized by the University of Barcelona.
This conference is one of the outcomes of the research project “Alternative Resolution of Transnational Tax Disputes and Administrative Co-Operation”. The project is financed by the Spanish Ministry of Economy and Competitiveness and part of the EXCELLENCE NETWORK: DER 2017-90874-REDT (G.O.T.A-INTAXCOOP&GOV): The Global Observatory on Tax Agencies: towards the International Administrative Cooperation and Global Tax Governance (PI: Eva Andrés Aucejo).
The cooperation between IBFD and the University of Barcelona in this project started in 2016 with its participation to the grant proposal and has so far led to the organization of a kick-off seminar in 2017 and the forthcoming publication of a book titled International Administrative Cooperation in Tax Matters and Tax Governance, to which several IBFD Academic researchers and alumni have contributed. At this conference, IBFD was represented by João Nogueira and Alessandro Turina, who were featured in the Scientific Committee of the event.
Public Seminar on Selected International Tax Topics
13 February 2019, University of Cape Town, South Africa
IBFD, in terms of its longstanding cooperation agreement with the Tax Unit for Fiscal Research at the University of Cape Town, jointly conducted a free public seminar on two topics of international tax. The seminar topics were (i) Dispute Resolution in Tax Matters (MAP and Arbitration); and (ii) The Digital Economy Revisited – Where do we currently stand? The seminar is a regular feature of a full-time first teaching week to the new intake of the Master of Commerce in Taxation (International Tax) programme. Between these two seminar topics, the winner of the UCT-IBFD Prize for best master’s dissertation on a topic of international tax was awarded to Ashley Oliver. For the seminar, IBFD was represented by Pasquale Pistone and Betty Andrade, with UCT represented by Craig West (also Managing Editor of IBFD’s World Tax Journal and Doctoral Series), Johann Hattingh (also Managing Editor of IBFD’s Bulletin for International Taxation) and Jennifer Roeleveld (an author for IBFD’s Global Tax Treaty Commentaries).