Academic Portfolio

IBFD Academic 

 

IBFD has a long tradition of encouraging academic endeavours. It is our mission to stimulate the development of cross-border taxation and ensure the widest dissemination of tax knowledge.

 

 

 

Our academic portfolio is key to achieving this goal. True to our reputation as the world’s leading think tank in international taxation, we engage in an extensive range of academic activities. Working in close cooperation with universities and research institutes around the world, we aim to advance expertise and excellence throughout the international tax community.

 

Research Activities

Our academic team is involved in various internal and collaborative research projects, covering all aspects of international taxation. We actively participate in key research meetings and events around the globe to present academic audiences with the most recent findings and developments in the field.

Lines of research include:

 

 

Taxation and the Digital Economy
  • PEs, including the attribution of income
  • Short-term solutions (withholding taxes, DST)
  • Compatibility of new levies on the digital economy with EU law, WTO and tax treaties
  • Selected digital markets: cryptocurrencies, blockchain and sharing economy

 

International Tax Justice
  • Tax incentives in the international scene
  • Tax transparency
  • Multilateralism in international taxation

 

Abusive and Aggressive Tax Planning
  • OECD actions (follow-up to BEPS, including peer review and implementation in developing countries)
  • EU actions (ATAD and related initiatives affecting the internal market and relations with third countries)
  • BRICS and developing countries’ responses to abusive and aggressive tax planning

 

The Global Dimension of the Protection of Taxpayers’ Rights
  • Observatory on the Protection of Taxpayers’ Rights
  • Mediation, arbitration and settlement of disputes in cross-border tax matters
  • OECD actions and their relationship with taxpayers’ rights

 

Publications

Our academic publications are written by world-class scholars and tax experts. They are geared towards all members of the international tax community with an interest in scientific research on tax matters.

In addition, IBFD offers a host of other publications and services that will take your tax research to the next level. The expert solutions for academics on our Tax Research Platform give you everything you need to maximize your research efficiency.

 

Periodicals

World Tax Journal 

First-rate academic research addressing international, comparative and regional taxation from a legal and economic perspective.

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International Tax Studies

Original, timely and ground-breaking studies into the paradigm-shifting topics challenging the world of taxation.

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Books

IBFD Doctoral Series

High-level doctoral research offering new perspectives on cross-border taxation that spark the international debate.

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EATLP International Tax Series

Authoritative works contributing to the development of tax law and academic education in Europe.

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EC and International Tax Law Series

In-depth studies of European and tax treaty law, focusing on interpretation and the interaction with other branches of law.

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GREIT Series

Proceedings volumes exploring topics on European and international taxation discussed at the annual GREIT conference.

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WU Tax Law and Policy Series

The latest research results on comparative and international taxation of the WU Institute for Austrian and International Tax Law.

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Global Tax Treaty Commentaries

The most comprehensive and authoritative source for analysis and comparison of model articles and treaty policy and practice across the globe.

 

IBFD Yearbook on Taxpayer’s Rights

Publication of the IBFD Observatory on the Protection of Taxpayer’s Rights, covering worldwide developments in the protection of taxpayers’ fundamental rights.

 

Education

When it comes to international tax, we’re best in class. Next to their teaching engagements for the IBFD International Tax Training courses, our in-house tax experts teach and lecture at universities and research institutes around the globe.

We believe that learning, research and collaboration hold the key to meeting today’s challenges in international taxation. We are engaged in a number of educational activities aimed at building and sharing knowledge, such as:

 

 

 

Advanced Master’s in International Tax Law (LLM)

As per the start of the academic year 2022/23, the International Bureau of Fiscal Documentation (IBFD) and the University of Amsterdam (UvA) will discontinue their cooperation on the Advanced Master's in International Tax Law. The University of Amsterdam will then assume sole responsibility for the LLM programme and intends to continue to offer it under the accreditation granted under Dutch higher education regulations.

We are very proud to have established a world-class programme together. The University of Amsterdam and IBFD will otherwise continue their long-standing relationship outside the framework of the Advanced Master, both at the institutional level and through individual staff.

 

University of Amsterdam

International Bureau of Fiscal Documentation

 

Visiting Researcher Programme

This unique programme gives tax research specialists the opportunity to interact with the leading scholars and researchers within the IBFD community. Visiting researchers are granted full access to IBFD’s world-class research facilities, including our renowned Library and Information Centre. Graduate-level students and faculty members doing research on international, comparative and European taxation and professors on a sabbatical year are welcome to apply.

Please contact Academic services to register your interest

 

 

IFA Researcher

Each year, IBFD welcomes researchers selected by the IFA Permanent Scientific Committee and IFA LatAm to perform studies on topics of future IFA congresses at its headquarters. IBFD assists with mentoring and supervision and provides full access to all its facilities.

 

 

Professor-in-Residence Programme

Each year, we invite a distinguished academic to join us as Professor in Residence at the IBFD headquarters. The objective of the programme is to work on research projects, explore avenues for further cooperation and take mutual advantage of the resulting synergies.

 

Partnerships

We work with a network of partner universities, scientific institutions and international organizations. This spirit of collaboration reflects our mission to provide the international tax community with the most in-depth and up-to-date research.

We collaborate closely with renowned universities around the world, including:

  • University of California, Irvine School of Law, United States
  • University of Cape Town, South Africa
  • KU Leuven, Belgium
  • University of Lausanne, Switzerland
  • University of Łódź, Poland
  • Renmin University, China
  • University of São Paulo, Brazil
  • University of Suor Orsola Benincasa, Italy
  • Ural State Law University, Yekaterinenburg, Russia

 

We have strong partnerships with several scientific institutions and associations, including:

  • European Association of Tax Law Professors (EATLP)
  • International Association of Tax Judges
  • Instituto Brasileiro de Direito Tributário
  • Instituto Colombiano de Derecho Tributario

 

We work in close cooperation with the foremost international organizations, including:

  • European Commission
  • Organisation for Economic Co-operation and Development (OECD)
  • United Nations

 

 

Events & Competitions

We take every opportunity to bring together the best minds in the field to inspire new insights and perspectives.

  • We organize academic events to allow tax practitioners, students and researchers to meet, discuss and exchange views with top tax scholars.
  • We participate in forums, dialogues and conferences to stimulate the international debate.
  • We (co-)organize competitions to encourage students to achieve academic excellence.

 

Conferences & Symposia

Graduation Ceremony Advanced LLM and Distinguished Lecture in International Tax Law

 

At the end of each Academic year, we organise together with UvA, the graduation ceremony of our LLM students and the Distinguished Lecture in International Tax Law that also marks the beginning of the new academic year.
 

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International Conference on Taxpayer Rights

 

We actively support this conference that explores the role of taxpayers’ rights as the foundation of effective tax administration. Organized by the Center for Taxpayer Rights, a leading forum on taxpayers’ rights that connects government officials, scholars, and practitioners from around the world.

 

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EATLP Annual Congress

We support the European Association of Tax Law Professors in the organization of their annual congress. Held in a different city each year, this world-class congress focuses on a specific topic in the field of tax law.

 

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Research student meetings

 

Doctoral Meeting of Researchers in International Taxation (DocMIT)

The purpose of the DocMIT and PITF is to provide researchers with an opportunity to discuss their current research projects with leading academics and a select circle of colleagues. Participants will benefit from tailored coaching provided by our panel of international tax professors, as well as from feedback provided by peers from around the world.

 

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IBFD Frans Vanistendael Award for International Tax Law

This annual award promotes and celebrates scientific research of the highest standards. An international jury judges the submitted publications and selects the work that makes the most outstanding contribution to the development of international tax law.

 

GTTC Universities Project Competition

This competition promotes research in international tax law among university students. Teams from universities in 20-30 countries conduct research on a specific tax topic. IBFD presents the team that delivers the most outstanding research results with a prestigious award.

 

IBFD-KU Leuven Moot Court Competition

IBFD and the University of Leuven jointly organize the annual European and International Tax Moot Court Competition. It provides a unique opportunity to students from around the world to develop their presentation and argumentation skills.

 

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