Cahiers titles since 1939

A complete list of the volumes published since 1939:

1939 The Hague, Netherlands

Vol. 1: Taxation with regard to the earnings of limited companies with international interests

Vol. 2: Would the incorporation of fiscal law in a separate system independent of other branches of the law, tend to facilitate international agreement?

1947 The Hague, Netherlands

Vol. 3: Tax treaties since the outbreak of the war

Vol. 4: Trans- and postwar tax legislation

Vol. 5: Double taxation conventions concluded by the United States since 1939

Vol. 6: Trans- and postwar tax legislation (France and Belgium) V. 1/6 (one combined volume)

1948 Rome, Italy

Vol. 7: Summary record of the 1947 Congress

Vol. 8: Summary record of the 1947 Congress

Vol. 9: Computation of taxable profits (part 1)

Vol. 10: Computation of taxable profits (part 2)

Vol. 11: Effects and benefits of tax conventions V. 7/11 (one combined volume)

Vol. 12: Summary record of the 1948 Congress (has never been published)

Vol. 13: Summary record of the 1948 Congress (has never been published)

1950 Monaco

Vol. 14: The effect of fluctuations in the value of currencies upon taxable income, from the national and international viewpoint (Monaco)

Vol. 15: Tax obstacles to European economic integration and proposals for removing them V. 14/15 (one combined volume)

1951 Zürich, Switzerland

Vol. 16: Summary record of the 1951 Congress (has never been published)

Vol. 17: The fiscal domicile of the physical persons as regards direct taxes

Vol. 18: Juridical interpretation of treaties concerning double taxation and necessity or advisability of establishing an international fiscal jurisdiction

Vol. 19: Experiences in the field of extraordinary property taxes

1952 Brussels, Belgium

Vol. 20: 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: Comparison of tax provisions for reserves and depreciation allowances. The incidence of fiscal and parafiscal charges on the costs of production

Vol. 22: 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

1953 Paris, France

Vol. 23: Summary record of the 1952 Congress

Vol. 24: 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: Summary record of the 1953 Congress

1954 Cologne, German Federal Republic

Vol. 26: 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, with Annex

Vol. 27: Summary record of the 1954 Congress

1955 Amsterdam, Netherlands

Vol. 28: The common assessment of income tax for members of one household. International double taxation in the field of turnover tax

Vol. 29: Double tax burden on earned and distributed profits of limited companies, with Annex

Vol. 30: Summary record of the 1955 Congress

1956 Rome, Italy

Vol. 31: The international double taxation in the field of turnover taxes from the legal and economic points of view

Vol. 32: 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: The juridical guarantees of the taxpayer vis-à-vis the fisc. Survey of the Mitchell B. Carroll Prize Studies 1955

Vol. 34: Summary record of the 1956 Congress 

1957 Vienna, Austria

Vol. 34a: 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: The number 35 has not been used

1958 Knokke, Belgium

Vol. 36: Taxation of revenue from patents, trademarks, and designs, particularly from the international point of view

Vol. 37: The onus and methods of proof (income tax law). The balance sheet and account in commercial and fiscal matters

Vol. 38: The number 38 has not been used

1959 Madrid, Spain

Vol. 39: The verification of tax liability; its legal, psychological and economic aspects Tax measures designed to facilitate international capital movements

Vol. 40: Unilateral measures for the avoidance of double taxation

Vol. 41: Summary record of the 1959 Congress

1960 Basel, Switzerland

Vol. 42: 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

1961 Jerusalem, Israel

Vol. 43: 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: 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: The taxation of interconnected companies (national reports)

Vol. 46: Summary record of the 1961 Congress

1962 Athens, Greece

Vol. 47a: The fiscal regime applying on the importation and exportation of goods

Vol. 47b: Fiscal problems arising in connection with investment trusts of international character

1963 Paris, France

Vol. 48a: The comparative tax treatment of process of merger and capital reconstruction of enterprises

Vol. 48b: Fiscal measures in capital-exporting countries for the purpose of encouraging investments in countries in the process of development

1964 Hamburg, German Federal Republic

Vol. 49a: International problems of depreciation and valuation including revaluation for purposes of profits taxation

Vol. 49b: The delimitation between the country of residence and other countries of the power to tax corporations and/or their shareholders

Vol. 49c: Summary record of the 1964 Congress

1965 London, United Kingdom

Vol. 50a: The interpretation of tax laws with special reference to form and substance

Vol. 50b: Advance rulings by the tax authorities at the request of a taxpayer

1966 Lisbon, Portugal

Vol. 51a: 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: Idem (general report) The fiscal treatment of the gratuitous distributions and its repercussions from the international viewpoint (national reports)

Vol. 51d: Idem (general report)

1967 Stockholm, Sweden

Vol. 52: 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: Summary record of the 1967 Congress

1968 Montevideo, Uruguay

Vol. 53I: The reports between the structures of the fiscal systems and the economic development in the countries in process of development

Vol. 53II: The territorial competence of the fiscal authorities in the field of succession and property taxes

1969 Rotterdam, Netherlands

Vol. 54a: 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 (Rotterdam, Netherlands)

Vol. 54b: The possibilities and disadvantages of extending national tax reduction measures, if any, to foreign scientific, educational or charitable institutions

Vol. 54c: 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

1970 Brussels, Belgium

Vol. 55a: The multiple burden on dividends and shares by taxation on income and capital of both corporations and shareholders; possibilities of modification

Vol. 55b: The national and especially international tax problems arising from the merger of enterprises

1971 Washington, USA

Vol. 56a: 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: Criteria for the allocation of items of income and expense between related corporations in different states, whether or not parties to tax conventions

1972 Madrid, Spain

Vol. 57a: The income, fortune and estate tax treatment of household units

Vol. 57b: ax consequences of changes in foreign exchange rates

1973 Lausanne, Switzerland

Vol. 58a: The taxation of enterprises with permanent establishments abroad

Vol. 58b: Partnerships and joint enterprises in international tax law

1974 Mexico City, Mexico

Vol. 59a: Tax consequences of domestic and foreign interests' establishing corporations as vehicles for joint ventures

Vol. 59b: Tax problems resulting from the temporary activity abroad of employees of enterprises with international operations

1975 London,United Kingdom

Vol. 60a: Tax treatment of the importation and exportation of technology, know-how, patents, other intangibles and technical assistance

Vol. 60b: Allocation of expenses in international arm's length transactions of related companies

1976 Jerusalem, Israel

Vol. 61a: Tax incentives as an instrument for achievement of governmental goals

Vol. 61b: The definition of capital gains in various countries

1977 Vienna, Austria

Vol. 62a: Inflation and taxation

Vol. 62b:Determination of the taxable profit of corporations

1978 Sydney, Australia

Vol. 63a: Taxation of the extractive industries

Vol. 63b: Difference in tax treatment between local and foreign investors and effects of international treaties

1979 Copenhagen, Denmark

Vol. 64a: The taxation of transfers of family-held enterprises on death or inter vivos

Vol. 64b: 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

1980 Paris, France

Vol. 65a: The dialogue between the tax administration and the taxpayer up to the filing of the tax return

Vol. 65b: Rules for determining income and expenses as domestic or foreign

1981 Berlin, German Federal Republic

Vol. 66a: Mutual agreement Ð procedure and practice

Vol. 66b: Unilateral measures to prevent double taxation

1982 Montreal, Canada

Vol. 67a: The tax treatment of interest in international economic transactions

Vol. 67b: Taxation of payments to non-residents for independent personal services

1983 Venice, Italy

Vol. 68a: Tax Avoidance/Tax Evasion

Vol. 68b: International problems in the field of general taxes on sales of goods and services

1984 Buenos Aires, Argentina

Vol. 69a: Fiscal obstacles to the international flow of capital between a parent and its subsidiary

Vol. 69b: Social security contributions as a fiscal burden on enterprises engaged in international activities

1985 London, United Kingdom

Vol. 70a: The assessment and collection of tax from non-residents

Vol. 70b: International double taxation of inheritances and gifts

1986 New York, USA

Vol. 71a: Transfer of assets into and out of a taxing jurisdiction

Vol. 71b: Currency fluctuations and international double taxation

1987 Brussels, Belgium

Vol. 72a: The fiscal residence of companies

Vol. 72b: Tax problems of the liquidation of corporations

1988 Amsterdam, Netherlands

Vol. 73a: Recognition of foreign enterprises as taxable entities

Vol. 73b: Tax treatment of computer software

1989 Rio de Janeiro, Brazil

Vol. 74a: The disregard of a legal entity for tax purposes

Vol. 74b: Administrative and compliance costs of taxation

1990 Stockholm, Sweden

Vol. 75a: Taxation of cross border leasing

Vol. 75b: International mutual assistance through exchange of information

1991 Barcelona, Spain

Vol. 76a: The determination of the tax base for real property

Vol. 76b: Protection of confidential information in tax matters

1992 Cancun, Mexico

Vol. 77a: Transfer pricing in the absence of comparable market prices

Vol. 77b: Tax consequences of international acquisitions and business combinations

1993 Florence, Italy

Vol. 78a: Interpretation of double taxation conventions

Vol. 78b: Non-discrimination rules in international taxation

1994 Toronto, Canada

Vol. 79a: Deductibility of interest and other financing charges in computing income

Vol. 79b: National and international tax consequences of demergers

1995 Cannes, France

Vol. 80a: International income tax problems of partnerships

Vol. 80b: Tax aspects of derivative financial instruments

1996 Geneva, Switzerland

Vol. 81a: 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: International aspects of thin capitalization

1997 New Delhi, India

Vol. 82a: The taxation of income derived from the supply of technology

Vol. 82b: The taxation of investment funds

1998 London, United Kingdom

Vol. 83a: Tax treatment of corporate losses

Vol. 83b: Practical issues in the application of double tax conventions

1999 Eilat, Israel

Vol. 84a: Taxation of non-profit organizations

Vol. 84b: Advance rulings

2000 Munich, Germany

Vol. 85a: Tax treatment of hybrid financial instruments in cross-border transactions

Vol. 85b: International tax aspects of deferred remunerations

2001 San Francisco, USA

Vol. 86a: Taxation of income derived from electronic commerce

Vol. 86b: Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends

2002 Oslo, Norway

Vol. 87a: Form and substance in tax law

Vol. 87b: The tax treatment of transfer of residence by individuals

2003 Sydney, Australia

Vol. 88a: Trends in company/shareholder taxation : single or double taxation?

Vol. 88b: Consumption taxation and financial services

2004 Vienna, Austria

Vol. 89a: Double non-taxation

Vol. 89b: Group taxation

2005 Buenos Aires

Vol. 90a: Source and residence: new configuration of their principles

Vol. 90b: Tax treatment of international acquisitions of businesses

2006 Amsterdam, Netherlands

Vol. 91a: The tax consequences of restructuring of indebtedness (debt work-outs)

Vol. 91b: The attribution of profits to permanent establishments

2007 Kyoto, Japan

Vol. 92a: Transfer pricing and intangibles

Vol. 92b: Conflicts in the attribution of income to a person

2008 Brussels, Belgium

Vol. 93a: Non-discrimination at the crossroads of international taxation

Vol. 93b: New tendencies in tax treatment of cross-border interest of corporations

2009 Vancouver, Canada

Vol. 94a: Is there a permanent establishment?

Vol. 94b: Foreign exchange issues in international taxation

2010 Rome, Italy

Vol. 95a: Tax treaties and tax avoidance: application of anti-avoidance provisions

Vol. 95b: Death as a taxable event and its international ramifications

2011 Paris, France

Vol. 96a: Cross-border business restructuring

Vol. 96b: Key practical issues to eliminate double taxation of business income

2012 Boston, United States

Vol. 97a: Enterprise services

Vol. 97b: The debt-equity conundrum

2013 Copenhagen, Denmark

Vol. 98a: The taxation of foreign passive income for groups of companies

Vol. 98b: Exchange of information and cross-border cooperation between tax authorities

2014 Mumbai, India

Vol. 99a: Cross-border outsourcing - issues, strategies and solutions

Vol. 99b: Qualification of taxable entities and treaty protection

2015 Basel, Switzerland

Vol. 100a: Tax incentives on Research & Development (R&D)

Vol. 100b: The practical protection of taxpayers' fundamental rights

2016 Madrid, Spain

Vol. 101a: Dispute resolution procedures in international tax matters

Vol. 101b: The notion of tax and the elimination of international double taxation or double non-taxation

2017 Rio de Janeiro, Brazil

Vol. 102a: Assessing BEPS: origins, standards and responses

Vol. 102b: The future of transfer pricing

2018 Seoul, Republic of Korea

Vol. 103a: Seeking anti-avoidance measures of general nature and scope - GAAR and other rules

Vol. 103b: Withholding tax in era of BEPS, CIVs and digital economy

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