Research

The “David R. Tillinghast Research Programme” has been launched with a study on the impact of technological and financial innovation on the taxation of income and activities. The studies, divided in various segments, are conducted by leading international tax experts, under the general supervision of IFA’s Permanent Scientific Committee (PSC).

Up to now, two segments resulted into publications. The first one includes an analysis of the impact of the communication revolution on traditional source taxation concepts, such as the permanent establishment provisions in the OECD Model Convention, withholding tax rules and VAT/GST rules. This study has been published in 1999, along with a précis of the views of IFA’s Branches. The update of this study Electronic commerce and multijurisdictional taxation has been published in September 2001 (both studies have been published by Kluwer Law International).
Another segment Income tax treaty arbitration, dealing with issues raised in providing for the arbitration of disputes arising under bilateral income tax treaties, led to a publication that has become available in March 2004 (published by Sdu Fiscal and Financial Publishers). The study covered the policy reasons for and against arbitration, as well as the legal issues arising in its implementation and the details of how such arbitration would actually work in practice. Non-binding dispute resolution techniques like mediation and advisory opinions were also included in the study.
A small working party, consisting of Professors Wolfgang Schön (Vice-Chair PSC), Michael Lang, Kees Van Raad and Frans Vanistendael, has proposed a restructuring of the DRT Research Programme to be based on a Seminar or small conference format. The PSC in the near future reach a conclusion regarding the new approach and publicise it.

IFA Research Associate Position 2010

Annually IFA engages a research associate who assists the Permanent Scientific Committee in selecting Congress Subjects and Seminar topics.

Who should apply?
Candidates with an academic background in taxation, particularly international taxation, some work experience and a working knowledge of English and one or (preferably) two other languages. Applications together with a Curriculum Vitae and a list of referees should be forwarded to a.gensecr@ifa.nl before 1 January 2010.

Where and When?
The International Bureau of Fiscal Documentation in Amsterdam will provide scientific and logistical support. The researcher will be provided with an office and other support services in the IBFD in Amsterdam for a period of at least six months, ideally beginning in August and ending in February of the following year. Candidates applying for this position must be able to make themselves available full-time for the entire period.

Job description
The basic job of the research associate is to investigate and develop topics that have been suggested as possible Congress or Seminar subjects. Normally, the research associate develops a bibliography for each topic using the extensive research facilities of the IBFD. Working from the bibliography, the research associate then prepares an outline setting out the issues of potential interest in respect of the topic. Throughout the process, the research associate will be supervised in day-to-day work by a senior technical staff person of the IBFD, while the overall responsibility is with the Vice-Chair of the PSC. The research associate attends meetings of the PSC and works closely with its Chair and Vice-Chair.

Stipend
The remuneration for the position depends on the individual's qualifications and the period during which he or she will be able to work. In addition, the expenses of attending the annual IFA Congress (Rome, Italy, 29 August - 3 September 2010) and the January 2011 meeting of the PSC will be covered.