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 Copenhagen Congress. Anyone willing to take part in the programme is invited to submit an application before 1 April 2013. The application should consist of a brief outline of 2-3 pages describing the scope of the thesis, as well as a c.v. and one or more letters of recommendation, preferably by a professor/doctor of the university or institute who ideally is also an IFA member. On the basis of these submitted documents, the selection will be made. Please contact the IFA General Secretariat for further details at a.gensecr@ifa.nl
At the occasion of the 2012 Boston Congress the following persons were selected to participate in the Poster Programme:
- Conflict of qualification of royalties in tax treaties: issues on income derived from intellectual property
Brazil – Leonardo Freitas de Moraes e Castro
- Permanent establishment’s risks after business restructurings
Brazil/Portugal – Fernanda Antunes Rubim
- A tax expenditure analysis for China
China PRC – Yue Mei Guo
- The non-discrimination Article 24(5) of the OECD Model
Germany – Lennart Geffken
- The compatibility of tax secrecy (tax privacy) with EU law
Israel/Poland – Yinon Tzubery
- The cross-links between tax treaties and investment-related agreements
Japan – Keisaku Koga
- The consequences of applying EU Tax Hamonised Concepts to purely domestic situations (excerpts)
Malta – Melanie Ciappara
- Tax breaks for the promotion of transfer of technology under Article 66:2 of the TRIPS Agreement
Poland – Ewa Bienkowska
- Tax administration and procedures and the impact of the project of the enhanced relationship between taxpayers and tax administration – a comparative study
Poland – Katarzyna Bronzewska
- Debt or equity? – a study of the fiscal treatment of equity and debt from a business law perspective
Sweden – Anna Lewander