| Vol. 1. |
1939 |
The Hague (Netherlands)
Taxation with regard to the earnings of limited companies with international interests |
| Vol. 2. |
1939 |
Would the incorporation of fiscal law in a separate system independent of other branches of the law, tend to facilitate international agreement? |
| Vol. 3. |
1947 |
The Hague (Netherlands)
Tax treaties since the outbreak of the war |
| Vol. 4. |
1947 |
Trans- and postwar tax legislation |
| Vol. 5. |
1947 |
Double taxation conventions concluded by the United States since 1939 |
| Vol. 6. |
1947 |
Trans- and postwar tax legislation (France and Belgium) V. 1/6 (one combined volume) |
| Vol. 7. |
1948 |
Summary record of the 1947 Congress |
| Vol. 8. |
1948 |
Summary record of the 1947 Congress |
| Vol. 9. |
1948 |
Rome (Italy)
Computation of taxable profits (part 1) |
| Vol. 10. |
1948 |
Computation of taxable profits (part 2) |
| Vol. 11. |
1948 |
Effects and benefits of tax conventions V. 7/11 (one combined volume) |
| Vol. 12. |
1948 |
Summary record of the 1948 Congress (has never been published) |
| Vol. 13. |
1948 |
Summary record of the 1948 Congress (has never been published) |
| Vol. 14. |
1950 |
Monaco
The effect of fluctuations in the value of currencies upon taxable income, from the national and international viewpoint |
| Vol. 15. |
1950 |
Tax obstacles to European economic integration and proposals for removing them V. 14/15 (one combined volume) |
| Vol. 16. |
1951 |
Summary record of the 1951 Congress (has never been published) |
| Vol. 17. |
1951 |
Zürich (Switzerland)
The fiscal domicile of the physical persons as regards direct taxes |
| Vol. 18. |
1951 |
Juridical interpretation of treaties concerning double taxation and necessity or advisability of establishing an international fiscal jurisdiction |
| Vol. 19. |
1951 |
Experiences in the field of extraordinary property taxes |
| Vol. 20. |
1952 |
Summary record of the 1951 Congress; Belgian report about 'Fiscal domicile of physical persons as regards direct taxes'; Italian report about 'Fiscal burden and production costs of industrial enterprises' |
| Vol. 21. |
1952 |
Brussels (Belgium)
Comparison of tax provisions for reserves and depreciation allowances. The incidence of fiscal and parafiscal charges on the costs of production |
| Vol. 22. |
1952 |
Tax concessions to be made by a country with a view to attracting capital and enterprise from foreign countries - including special problems of sea- and airtransport enterprises; Multilateral conventions between the countries of Western Europe in order to avoid multiple, extraterritorial and discriminatory taxes |
| Vol. 23. |
1953 |
Summary record of the 1952 Congress |
| Vol. 24. |
1953 |
Paris (France)
The reform of taxation on turnover, transactions and sales in the various countries of Western Europe, with a view to their unification. The different conceptions, whether already accepted or possible, for defining the fiscal value of tangible goods (the subjects should deal at the same time with the valuation of immovables, of goodwill, stock and cash and of non-quoted securities). Fiscal measures capable of facilitating international capital transfers within the European framework or world economy or of a more limited continental economy |
| Vol. 25. |
1953 |
Summary record of the 1953 Congress |
Vol. 26.
With Annex |
1954 |
Cologne (German Federal Republic)
Tax measures to facilitate international movements of capital. Tax measures likely to encourage private savings both in movable and immovable property. International companies in national and international tax law; the influence of the existing relations between undertakings established in different countries on the determination of the taxable profits in each of these countries.
Double taxation resulting from the taxing of company profits as well as from the taxing of the same profits as far as they have been distributed to shareholders viewed from the standpoint of comparative law as well as from that of tax policy |
| Vol. 26. |
|
Annex |
| Vol. 27. |
1954 |
Summary record of the 1954 Congress |
| Vol. 28. |
1955 |
Amsterdam (Netherlands)
The common assessment of income tax for members of one household. International double taxation in the field of turnover tax |
Vol. 29.
With Annex |
1955 |
Double tax burden on earned and distributed profits of limited companies |
| Vol. 29. |
|
Annex |
| Vol. 30. |
1955 |
Summary record of the 1955 Congress |
| Vol. 31. |
1956 |
Rome (Italy)
The international double taxation in the field of turnover taxes from the legal and economic points of view |
| Vol. 32. |
1956 |
The influence of the legal form, the nature and the size of enterprises on their tax regime and vice versa (from the national and international point of view) |
| Vol. 33. |
1956 |
The juridical guarantees of the taxpayer vis-à-vis the fisc. Survey of the Mitchell B. Carroll Prize Studies 1955 |
| Vol. 34. |
1956 |
Summary record of the 1956 Congress |
| Vol. 34a. |
1957 |
Vienna (Austria)
The juridical guarantees of the taxpayer vis-à-vis the fisc. The position of permanent establishments in national and international fiscal law; the concept of permanent establishments and allocation of capital and profits among the various permanent establishments of the same enterprise. Taxation of intellectuel and industrial property (study theme) |
| Vol. 35. |
1957 |
The number 35 has not been used |
| Vol. 36. |
1958 |
Knokke (Belgium)
Taxation of revenue from patents, trademarks, and designs, particularly from the international point of view |
| Vol. 37. |
1958 |
The onus and methods of proof (income tax law). The balance sheet and account in commercial and fiscal matters |
| Vol. 38. |
1958 |
The number 38 has not been used |
| Vol. 39. |
1959 |
Madrid (Spain)
The verification of tax liability; its legal, psychological and economic aspects Tax measures designed to facilitate international capital movements |
| Vol. 40. |
1959 |
Unilateral measures for the avoidance of double taxation |
| Vol. 41. |
1959 |
Summary record of the 1959 Congress |
| Vol. 42. |
1960 |
Basle (Switzerland)
The treatment of capital gains for tax purposes; The interpretation of the double taxation conventions; The treatment of debts and interests thereon in international taxation |
| Vol. 43. |
1961 |
Jerusalem (Israel)
General reports on the two subjects of the 1961 Congress, viz.: Unilateral measures for the avoidance of double taxation, especially as regards fiscal aspects of the relationship between capital-exporting countries and countries in process of development, and: The taxation of interconnected companies |
| Vol. 44. |
1961 |
Unilateral measures for the avoidance of double taxation, especially as regards fiscal aspects of the relationship between capital-exporting countries and countries in process of development (national reports) |
| Vol. 45. |
1961 |
The taxation of interconnected companies (national reports) |
| Vol. 46. |
1961 |
Summary record of the 1961 Congress |
| Vol. 47a. |
1962 |
Athens (Greece)
The fiscal regime applying on the importation and exportation of goods |
| Vol. 47b. |
1962 |
Fiscal problems arising in connection with investment trusts of international character |
| Vol. 48a. |
1963 |
Paris (France)
The comparative tax treatment of process of merger and capital reconstruction of enterprises |
| Vol. 48b. |
1963 |
Fiscal measures in capital-exporting countries for the purpose of encouraging investments in countries in the process of development |
| Vol. 49a. |
1964 |
Hamburg (German Federal Republic)
International problems of depreciation and valuation including revaluation for purposes of profits taxation |
| Vol. 49b. |
1964 |
The delimitation between the country of residence and other countries of the power to tax corporations and/or their shareholders |
| Vol. 49c. |
1964 |
Summary record of the 1964 Congress |
| Vol. 50a. |
1965 |
London (United Kingdom)
The interpretation of tax laws with special reference to form and substance |
| Vol. 50b. |
1965 |
Advance rulings by the tax authorities at the request of a taxpayer |
| Vol. 51a. |
1966 |
Lisbon (Portugal)
The problems that pose on the fiscal plan of the movements of integration between countries as well as for grouped nations or non-grouped nations as for the multinational groupings (national reports) |
| Vol. 51bc. |
1966 |
Idem (general report) The fiscal treatment of the gratuitous distributions and its repercussions from the international viewpoint (national reports) |
| Vol. 51d. |
1966 |
Idem (general report) |
| Vol. 52. |
1967 |
Stockholm (Sweden)
Changes in the tax system as a part of stabilization policy - their technical and legal implications The development in different countries of the concept of a permanent establishment, notably from the point of view of the harmonization in future double |
| Vol. 52a. |
1967 |
Summary record of the 1967 Congress |
| Vol. 53I. |
1968 |
Montevideo (Uruguay)
The reports between the structures of the fiscal systems and the economic development in the countries in process of development |
| Vol. 53II. |
1968 |
The territorial competence of the fiscal authorities in the field of succession and property taxes |
| Vol. 54a. |
1969 |
Rotterdam (Netherlands)
The recognition of services and licence of incorporeal rights between parent companies and their foreign subsidiaries. Avoidance of double taxation in case of non-recognition by tax administrations |
| Vol. 54b. |
1969 |
The possibilities and disadvantages of extending national tax reduction measures, if any, to foreign scientific, educational or charitable institutions |
| Vol. 54c. |
1969 |
Addresses - Allocution d'ouverture par Prof. Dr. K.V. Antal, Président du Groupement néerlandais de l'IFA. Opening address by Dr. Mitchell B. Carroll, President of IFA. Address given by Dr. F.H.M. Grapperhaus, State Secetary of Finance at the opening session of the 23rd IFA Congress. Development in world shipping and the Dutch mercantile marine by J.J. Oyevaar, President of the Board of Directors of V.N.S. Tax treaties between developed and developing countries by Prof. Dr. Jan H. Christiaanse |
| Vol. 55a. |
1970 |
Brussels (Belgium)
The multiple burden on dividends and shares by taxation on income and capital of both corporations and shareholders; possibilities of modification |
| Vol. 55b. |
1970 |
The national and especially international tax problems arising from the merger of enterprises |
| Vol. 56a. |
1971 |
Washington (USA)
The fiscal treatment of international investment trusts and mutual funds, having regard to the major regulatory and foreign exchange features in the various countries |
| Vol. 56b. |
1971 |
Criteria for the allocation of items of income and expense between related corporations in different states, whether or not parties to tax conventions |
| Vol. 57a. |
1972 |
Madrid (Spain)
The income, fortune and estate tax treatment of household units |
| Vol. 57b. |
1972 |
Tax consequences of changes in foreign exchange rates |
| Vol. 58a. |
1973 |
Lausanne (Switzerland)
The taxation of enterprises with permanent establishments abroad |
| Vol. 58b. |
1973 |
Partnerships and joint enterprises in international tax law |
| Vol. 59a. |
1974 |
Mexico-City (Mexico)
Tax consequences of domestic and foreign interests' establishing corporations as vehicles for joint ventures |
| Vol. 59b. |
1974 |
Tax problems resulting from the temporary activity abroad of employees of enterprises with international operations |
| Vol. 60a. |
1975 |
London (United Kingdom)
Tax treatment of the importation and exportation of technology, know-how, patents, other intangibles and technical assistance |
| Vol. 60b. |
1975 |
Allocation of expenses in international arm's length transactions of related companies |
| Vol. 61a. |
1976 |
Jerusalem (Israel)
Tax incentives as an instrument for achievement of governmental goals |
| Vol. 61b. |
1976 |
The definition of capital gains in various countries |
| Vol. 62a. |
1977 |
Vienna (Austria)
Inflation and taxation |
| Vol. 62b. |
1977 |
Determination of the taxable profit of corporations |
| Vol. 63a. |
1978 |
Sydney (Australia)
Taxation of the extractive industries |
| Vol. 63b. |
1978 |
Difference in tax treatment between local and foreign investors and effects of international treaties |
| Vol. 64a. |
1979 |
Copenhagen (Denmark)
The taxation of transfers of family-held enterprises on death or inter vivos |
| Vol. 64b. |
1979 |
The effect of losses in one country on the income tax treatment in other countries of an enterprise or of associated enterprises engaged in international activities |
| Vol. 65a. |
1980 |
Paris (France)
The dialogue between the tax administration and the taxpayer up to the filing of the tax return |
| Vol. 65b. |
1980 |
Rules for determining income and expenses as domestic or foreign |
| Vol. 66a. |
1981 |
Berlin (German Federal Republic)
Mutual agreement Ð procedure and practice |
| Vol. 66b. |
1981 |
Unilateral measures to prevent double taxation |
| Vol. 67a. |
1982 |
Montreal (Canada)
The tax treatment of interest in international economic transactions |
| Vol. 67b. |
1982 |
Taxation of payments to non-residents for independent personal services |
| Vol. 68a. |
1983 |
Venice (Italy)
Tax Avoidance/Tax Evasion |
| Vol. 68b. |
1983 |
International problems in the field of general taxes on sales of goods and services |
| Vol. 69a. |
1984 |
Buenos Aires (Argentina)
Fiscal obstacles to the international flow of capital between a parent and its subsidiary |
| Vol. 69b. |
1984 |
Social security contributions as a fiscal burden on enterprises engaged in international activities |
| Vol. 70a. |
1985 |
London (United Kingdom)
The assessment and collection of tax from non-residents |
| Vol. 70b. |
1985 |
International double taxation of inheritances and gifts |
| Vol. 71a. |
1986 |
New York (USA)
Transfer of assets into and out of a taxing jurisdiction |
| Vol. 71b. |
1986 |
Currency fluctuations and international double taxation |
| Vol. 72a. |
1987 |
Brussels (Belgium)
The fiscal residence of companies |
| Vol. 72b. |
1987 |
Tax problems of the liquidation of corporations |
| Vol. 73a. |
1988 |
Amsterdam (Netherlands)
Recognition of foreign enterprises as taxable entities |
| Vol. 73b. |
1988 |
Tax treatment of computer software |
| Vol. 74a. |
1989 |
Rio de Janeiro (Brazil)
The disregard of a legal entity for tax purposes |
| Vol. 74b. |
1989 |
Administrative and compliance costs of taxation |
| Vol. 75a. |
1990 |
Stockholm (Sweden)
Taxation of cross border leasing |
| Vol. 75b. |
1990 |
International mutual assistance through exchange of information |
| Vol. 76a. |
1991 |
Barcelona (Spain)
The determination of the tax base for real property |
| Vol. 76b. |
1991 |
Protection of confidential information in tax matters |
| Vol. 77a. |
1992 |
Cancun (Mexico)
Transfer pricing in the absence of comparable market prices |
| Vol. 77b. |
1992 |
Tax consequences of international acquisitions and business combinations |
| Vol. 78a. |
1993 |
Florence (Italy)
Interpretation of double taxation conventions |
| Vol. 78b. |
1993 |
Non-discrimination rules in international taxation |
| Vol. 79a. |
1994 |
Toronto (Canada)
Deductibility of interest and other financing charges in computing income |
| Vol. 79b. |
1994 |
National and international tax consequences of demergers |
| Vol. 80a. |
1995 |
Cannes (France)
International income tax problems of partnerships |
| Vol. 80b. |
1995 |
Tax aspects of derivative financial instruments |
| Vol. 81a. |
1996 |
Geneva (Switzerland)
Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions |
| Vol. 81b. |
1996 |
International aspects of thin capitalization |
| Vol. 82a. |
1997 |
New Delhi (India)
The taxation of income derived from the supply of technology |
| Vol. 82b. |
1997 |
The taxation of investment funds |
| Vol. 83a |
1998 |
London (United Kingdom)
Tax treatment of corporate losses |
| Vol. 83b. |
1998 |
Practical issues in the application of
double tax conventions |
| Vol. 84a. |
1999 |
Eilat (Israel)
Taxation of non-profit organizations |
| Vol. 84b. |
1999 |
Advance rulings |
| Vol. 85a. |
2000 |
Munich (Germany)
Tax treatment of hybrid financial instruments in cross-border transactions |
| Vol. 85b. |
2000 |
International tax aspects of deferred remunerations |
| Vol. 86a. |
2001 |
San Francisco (USA)
Taxation of income derived from electronic commerce |
| Vol. 86b. |
2001 |
Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends |
| Vol. 87a. |
2002 |
Oslo (Norway)
Form and substance in tax law |
| Vol. 87b. |
2002 |
The tax treatment of transfer of residence by individuals |
| Vol. 88a. |
2003 |
Sydney (Australia)
Trends in company/shareholder taxation : single or double taxation ? |
| Vol. 88b. |
2003 |
Consumption taxation and financial services |
| Vol. 89a. |
2004 |
Vienna (Austria)
Double non-taxation |
| Vol. 89b. |
2004 |
Group taxation |
| Vol. 90a. |
2005 |
Buenos Aires (Argentina)
Source and residence: new configuration of their principles |
| Vol. 90b. |
2005 |
Tax treatment of international acquisitions of businesses |
| Vol. 91a. |
2006 |
Amsterdam (Netherlands)
The tax consequences of restructuring of indebtedness (debt work-outs) |
| Vol.91b. |
2006 |
The attribution of profits to permanent establishments |
| Vol.92a |
2007 |
Kyoto (Japan)
Transfer pricing and intangibles |
| Vol.92b |
2007 |
Conflicts in the attribution of income to a person |
| Vol.93a |
2008 |
Brussels (Belgium)
Non-discrimination at the crossroads of international taxation |
| Vol.93b |
2008 |
New tendencies in tax treatment of cross-border interest of corporations |
| Vol. 94a |
2009 |
Vancouver (Canada)
Is there a permanent establishment? |
| Vol. 94b |
2009 |
Foreign exchange issues in international taxation |
| Vol. 95a |
2010 |
Rome (Italy)
Tax treaties and tax avoidance: application of anti-avoidance provisions |
| Vol. 95b |
2010 |
Death as a taxable event and its international ramifications |
| Vol.96a |
2011 |
Paris (France)
Cross-border business restructuring
|
| Vol. 96b |
2011 |
Key practical issues to eliminate double taxation of business income |
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