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 Mumbai Congress. Anyone willing to take part in the programme is invited to submit an application before 1 April 2014. 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 firstname.lastname@example.org.
At the occasion of the 2013 Copenhagen Congress the following persons were selected to participate in the Poster Programme:
- Carbon pricing and taxation: An international comparison
Australia – Celeste Black
- Tax treaty history: The political and economic conditions for action
Australia – Sunita Jogarajan
- Environmental border tax adjustments: typology and legal context
Belgium – Alice Pirlot
- Building a framework combating tax avoidance under the Common Consolidated Corporate Tax Base (CCCTB)
Chinese Taipei – Shu-Chien Chen
- The relations between VAT law and Income tax law
Denmark/South Korea – Karina Kim Egholm Elgaard
- Profit determination of permanent establishments under the German law
Germany – Yasmin Holm
- Workforce in place - an intangible to pay for?
India – Aditya Panse
- A comparative analysis of Art. 10.5 of the OECD Model and its actual implementation in the double tax treaties in force
Italy – Davide Alberto De Santis
- The Luxembourg approach on 'abuse' in domestic tax law and in tax treaties - A comparative study on the relationship between the Luxembourg general anti-abuse provision (GAAR) and tax treaties concluded by Luxembourg
Luxembourg - Katarina Köszeghy
- Approaches to tax avoidance in India
Portugal - Rita Correia Da Cunha
- Public access and secrecy in tax administration. The balance of interests between transparency and privacy in tax administration
Sweden - Anna-Maria Hambre