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 Rio de Janeiro Congress. Anyone willing to take part in the programme is invited to submit an application before 1 April 2017. 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 2016 Madrid Congress the following persons were selected to participate in the Poster Programme:
- Splitting up of contracts in the law of double tax treaties with a special focus on building and construction sites
Austria – Petra Koch
- The exchange of Country-by-Country Reports, its implementation in International and European Law and its impact on legal protection of taxpayers’ rights
Austria – Andreas Langer
- Procedural Requirements in CJEU’s VAT Case Law
Austria – Draga Turić
- The phenomenon of double non-taxation: An analysis in light of the use of hybrid Entities
Chile – Leopoldo Parada
- The concept of permanent establishment in the insurance business
Italy – Daniele Frescurato
- Optional/elective tax regimes in the context of fiscal transparency and global tax coordination
Italy/Switzerland – Alessandro Roncarati
- The interaction of EU State Aid Law and International Tax
Macedonia – Aleksandar Ivanovski
- Tax avoidance in a time of war: A study of the general anti-avoidance provisions introduced in the UK during WWI and WWII
Portugal – Rita Correia da Cunha
- Abuse of Legal Personality to Avoid Tax: Piercing the corporate veil as remedy in case of the abuse of legal personality for tax purposes
South Africa – Albertus Johannes Marais
- The credit method under Article 23 of the OECD Model, UN Model and US Model
USA – Rita Julien