Research Activities, Partnerships and Visiting Programmes
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.
Current lines of research include:
Tax nexus and Inter-nation equity
This research cluster contains two main blocks, which address how countries shape their tax nexus, what affects the exercise of their sovereignty (such as multilateralism, regional and developing country actions and priorities, and the UN Framework Convention on International Cooperation) and what measures can establish a fair allocation of taxing rights worldwide (such as double taxation treaty allocation rules, digital economy, taxation of high-net-worth-individuals (HNWI)).
Countering tax avoidance, evasion and illicit financial flows
This research cluster focuses on the international tax dimension of overt and covert violations of tax rules, stretching from abusive and aggressive tax planning practices to all other illicit financial flows.
Protection of taxpayers' rights in cross-border situations
As governments and legislators take actions to secure the collection of taxes and prevent abusive and aggressive tax planning, such actions can, at times, undermine the rights of taxpayers as to the certainty of the underlying liability and in connection with fair procedures to prevent and resolve disputes. The interrelations with technological developments that may reshape the relationship between tax administrations and taxpayers as well as tax litigation at large would also be addressed within this cluster. This cluster can be categorised into two main sub-themes of substantive standards and procedural standards (including procedures, mediation, arbitration and settlement of disputes)
Partnerships with Universities and Scientific Institutions
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 and research centres around the world, including:
- University of Cape Town, South Africa
- KU Leuven, Belgium
- University of São Paulo, Brazil
- Instituto Brasileiro de Direito Tributário
We have strong partnerships with several scientific institutions and associations, including:
- European Association of Tax Law Professors (EATLP)
- International Association of Tax Judges
We work in close cooperation with the foremost international organizations, including:
- European Commission
- Organisation for Economic Co-operation and Development (OECD)
- United Nations
Visiting Researchers 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.
IFA Researcher
Each year, IBFD welcomes researchers selected by 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.
Short-Term Research Grants for Students from Developing Countries
IBFD awards four grants per calendar year, one grant per quarter, to qualified postgraduate students from developing countries pursuing research in international and comparative taxation.
The award decision will be taken quarterly. Interested parties have the opportunity to apply for the research grant until the 15th of the last month of each quarter.
Why Conduct Research at IBFD?
- Access to IBFD's renowned library and research facilities
- Opportunities to network with leading international tax experts
- Contribute to the development of international tax law and policy
IBFD is dedicated to nurturing talent in international and comparative taxation. These grants enable students to advance their research using world-class resources.
Interested?
Find out the eligibility criteria and how to apply.
Visiting Global Scholar
Every second year, IBFD invites a distinguished academic to join IBFD Academic as the Visiting Global Scholar at the IBFD headquarters for two years.
The Visiting Global Scholar becomes actively involved in the scientific work of IBFD Academic, with regards to teaching, research and further oral and written dissemination of knowledge in tax law. This may include:
- authorship or co-authorship of articles, or guest editorials for our journals
- editorial board work for the academic periodicals, books and other collections managed by IBFD Academic
- presentations in the framework of our internal roundtables and at external scientific events
- lectures to support the teaching commitments and programmes of IBFD Academic
The Visiting Global Scholar becomes actively involved in the scientific work of IBFD Academic, with regards to teaching, research and further oral and written dissemination of knowledge in tax law. The Visiting Global Scholar’s research agenda is supported by IBFD Academic, ensuring worldwide exposure. During their tenure, the Visiting Global Scholar delivers a Distinguished Lecture on a research topic being developed into a paper to be submitted to an IBFD Academic periodical.
The Visiting Global Scholar initiative started in 2013 and has involved many distinguished global scholars through the years. This two-year appointment, by invitation, allows IBFD to benefit from the knowledge and expertise of one of the leading scholars on International Taxation.