30 September - 5 October 2012

IFA 2012 Congress Boston, USA

The 66th IFA Congress took place in Boston, USA, from 30 September to 5 October 2012. 


Scientific Programme

Subject 1

Enterprise services

Subject 2

The debt-equity conundrum



  • Penalties and domestic law dispute resolution procedures
  • Cross-border arbitrage
  • Mutual agreement procedure and the resolution of cross-border disputes
  • Article 3(2) and the scope of domestic law
  • VAT on non-resident sellers/cross-border services
  • IFA/OECD (plenary):
    Now you see it, now you don't: the elusive concept of Permanent Establishment
  • Developments in cross-border taxation in the Latin American region
  • Cross-border charitable and other pro-bono contributions
  • International telecommunications income
  • Recent developments (plenary)
  • IFA/EU: Financial Transaction Tax
  • Limitations on benefits articles in income treaties: the current state of play

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