Poster Programme

In 1993 IFA initiated a so-called "Poster Programme" to promote young students to study and discuss international taxation. The programme is open to a maximum of ten students graduating in international taxation who are writing a thesis on a theoretical or practical subject.

IFA offers them the possibility :

• to attend the Congress free of registration fee (they are to bear their own travel and accommodation expenses);
• to exhibit a Poster, indicating the main issues and parts of their thesis, in the Congress premises near the various book exhibitors;
• to discuss with interested Congress participants the issues of their thesis, exchanging their views with internationally recognised academics and professionals and other experts.

This initiative aims at introducing young people to the IFA network. Therefore, IFA expects them to become acquainted with the organisation and procedures of the Association, so that they will be able to take an active part in IFA's work in the future.

A Poster Programme will also be organised at the Rome Congress. Anyone willing to take part in the programme is invited to submit an application before 1 June 2010. The application should be accompanied by a brief outline describing the scope of the thesis, on the basis of which the selection will be made. Please contact the IFA General Secretariat for further details at a.gensecr@ifa.nl
 

At the occasion of the 2009 Vancouver Congress the following persons were selected to participate in the Poster Programme:

• A Study of the deterrent effect of penalties and sanctions for taxation offences upon Australian personal taxpayers: implications for taxpayer compliance and development of tax policy
  Australia - Ken Devos
   
• An analysis of the development of the legal concept of ‘charity’ as it has impacted on the law relating to the exemption from income tax of charities for indigenous Australian people
  Australia - Fiona Anne Martin
   
• Thin capitalization rules as location factor for multinational enterprises as international investors?
  Austria - Anna Bauer
   
• The taxation of trusts. An Austrian and international tax law perspective with special reference to the Canadian trust concept
  Austria - Katharina Kubik
   
• Permanent establishments and losses in the European Union: in search of Ariadne’s thread
  Czech Republic - Tigran Mkrtchyan
   
• The taxation of interest payments between associated enterprises
  Finland - Kristiina Äimä
   
• The concept of constructive dividends in Germany, Austria, Switzerland, and the United States
  Germany - Andreas Gerten
   
• Legal versus economic approach to risks in transfer pricing: an analysis of the notion of “control of risks”
  Italy - Giusy Bochicchio
   
• Triangular tax treaty cases: putting the permanent establishment in its right place
  Singapore - Sing Yuan Yong
   
• Taxation of foreign corporate income in the European Union: impact of the fundamental freedoms on the principles of territoriality and worldwide taxation
  Sweden - Jérôme Törner Monsenego