The International Fiscal Association (IFA) was established in the winter of 1938 in The Hague, Netherlands, at the end of the interbellum. Though there were indications of a new war, the need had arisen for an independent organisation with certain objects. Along with the increasing internationalisation of the world's economies, international tax issues had become more numerous and of greater importance.
With the need for more studies of comparative fiscal law and the need to cope with these new challenges, a platform was created by a group of people involved, with the aim to encourage the research on international tax issues by:
Since the end of the second World War IFA has played an essential role both in the development of certain principles of international taxation and in providing possible solutions to problems arising in their practical implementation.
The achievements of IFA are attributable to the amount of high level representatives from both the private and the public sectors, including the Courts, Universities and international governmental and non-governmental organisations, who are actively involved and contribute worldwide with their knowledge and efforts to the research, publications, congresses, seminars, etc. The Association has maintained high standards in its debates and conclusions over the years. In this way, IFA has offered the necessary independent and neutral platform to experts belonging to different sectors of society, where opinions on topics of international taxation can be exchanged with respect for each other's background and responsibilities.
IFA has grown to a truly global association with more than 12,900 members from 114 countries. In 72 countries IFA members have established IFA Branches. For members in countries where an IFA Branch has not been yet established, IFA facilitates direct membership.
Survey for an impression of the geographical spread of the members affiliated to the IFA Branches and a survey of the direct members per 19 January 2018.