With great pleasure we welcome you to the 74th Congress of IFA in Berlin, Germany to be held from 4-8 September 2022. In addition to the regular congress, this year we will also have a live stream for various sessions, namely for the main Subjects 1 and 2, IFA/OECD and IFA/EU.
More information on the scientific programme can be found below. The programme will provide participants an excellent forum to exchange and debate, meet and interact with friends, colleagues, sponsors and exhibitors. More information on the full programme and the dates of the Congress will follow soon!
|Congress||IFA 2022 Berlin|
|Date||4-8 September 2022|
Group approach and separate entity approach in domestic and international tax law
Johanna Hey (Germany) Arne Schnitger (Germany)
Chair: Janine Juggins (UK)
Most corporate taxation systems began life under a separate entity approach. Over time elements of a group approach have been layered on top. However, certain of the BEPS developments have further expanded the scope for groups to be treated differently in the context of cross border transactions. Pillars 1 and 2 go even further in some cases for larger groups by disconnecting the group treatment from the underlying transaction. Being part of a larger group now imposes a spectrum of approaches ranging from transactional to transactional with group testing, to a group approach and to a formulaic approach. This session will explore the practical challenges created particularly when it comes to tax neutrality and a level playing field, and the policy grounds on which these differences may be justified.
Big data and tax – domestic and international taxation of data driven business
Gary Sprague (USA)
Chair: Wolfgang Schön (Germany)
“Big Data”, i.e. projects, software, services or business functions that involve collecting, aggregating, structuring, and analysing large information sets, in particular the application of data analytics and artificial intelligence, has given rise to multiple business models permeating the global economy. The panel will provide an introduction to the main legal and fiscal features of Big Data and will discuss elected business models and their treatment under domestic tax law, tax treaties and the law governing indirect taxation (including VAT and DST). A central element of this analysis will be the interaction between the legal and fiscal characterisation of Big Data transactions.
The linking of tax systems: dependence of domestic taxation on foreign tax treatment
Chair: Madeleine Simonek (Switzerland)
Dependencies of domestic taxation on foreign tax treatment is not a completely new phenomenon. Since the beginnings of international tax law, the credit method has taken foreign taxation into account to avoid double taxation. For more than 20 years, according to the OECD Commentary, qualification conflicts should be resolved by binding the residence state to the source state's domestic understanding of a term. However, it is only recently that the linking of tax systems has taken on central importance in the context of the BEPS project, especially through the introduction of linking and subject to tax rules. The increasing intertwining of tax jurisdictions is a strong driver of complexity and requires constant consideration of foreign law. The aim of the seminar is to discuss these developments, their imitations as well as specific practical and legal problems raised by them.
Tax Directors Seminar - Corporate officers’ duties to tax planning vs. tax morality and compliance
Chair: Wilhelm Haarmann (Germany)
The topic of this panel has to do with legal tax duties and moral tax duties, with legality and legitimacy and with reputation. Tax compliance is part of the corporate governance. To which extent is tax planning legal and legitimate, to which extent legal and illegitimate and when is it illegal? Are tax offerings by other countries acceptable and when inacceptable? Does public Country by Country reporting lead to a new moral standard? To which extent are general answers possible, to which extent do they depend on the habits, the expectations, and the general behavior in a country or in a location?
Use of technology in taxation:
a) Digitization of tax assessments
b) Digitization of tax audit processes
c) Taxpayer’s access to tax authorities information
Chair: Christian Dorenkamp (Germany)
Starting in Brazil several years ago, tax compliance processes all over the world are on an amazing journey of being end-to-end digitized. This does not only hold true for VAT purposes (with all invoices potentially being sent through a government agency, as in Italy), but also for corporate income tax assessments, for instance monthly balance sheet reporting obligations in Poland and both ICAP 2.0 and SAF-T model rules issued by the OECD. Recently, India went even one step further by introducing a completely virtual (“faceless”) tax audit process, waiving all personal interaction between taxpayer and tax authority whatsoever. In particular, the seminar will also look at what presumably lays ahead of us, for instance using artificial intelligence in tax audits and introducing common EU e-invoicing standards.
Carbon climate change taxation
Chair: Tatiana Falcão (Brazil)
The panel will discuss how the Paris Agreement goals, personified into the nationally determined contributions (NDCs) assumed by the countries member to the Agreement, can translate into fiscal and more particularly, tax obligations in a mid to long-term scenario. In doing so, the panel will discuss (i) what it means to price carbon, (ii) the constitutive elements of a carbon price (with an emphasis on taxation aspects), (iii) how Border Carbon Adjustment (BCAs) mechanisms relate to the domestic application of a carbon price, and finally, (iv) what types of plurilateral and multilateral approaches have been suggested to obtain a coordinated approach to the pricing of carbon.
Developing countries, their policies and their experiences in regard to the OECD BEPS process
Chair: Miranda Stewart (Australia)
This Seminar will focus on key challenges in international tax for developing countries, including base erosion and profit shifting (BEPS) and their experience in regard to the OECD-led BEPS reforms. Panelists from government, the private sector, business and academia will address topics including the effectiveness, or not, of tax transparency measures for developing countries; positive or negative impact of BEPS Actions especially concerning foreign investment, transfer pricing and enforcement; and Inclusive Framework Pillars 1 and 2. The panel will identify the successes and failures of BEPS reforms in responding to the needs of developing countries, including through case studies. It will explore alternatives and improvements, and debate how to achieve relevance and engagement for all countries of the new international tax regime.
The neutrality principle in VAT – practical issues
Chair: Joachim Englisch (Germany)
This seminar will deal with practical aspects and challenges faced by businesses in ensuring VAT neutrality of their operations. A first point of discussion will be the complexities that often surround the claim of an input VAT deduction or credit. We will analyze both elements of substantive VAT legislation that can hinder or complicate an adequate relief from input VAT as well as procedural obstacles to this effect. In a second step, the real-world deviations from the principle of equality of competition that is inherent to VAT neutrality will be analyzed. In this context, particular attention will be given to the concepts of channel neutrality in a digitalized economy and the nascent trend towards “greening” the VAT system. We will furthermore explore how VAT compliance requirements may distort business decisions contrary to the neutrality principle, especially in a cross-border environment. All analysis will involve the discussion of possible solution to the aforementioned challenges, with a special focus on the role that new technologies could play in this regard.
Taxation of families; mobility of individuals
Chair: Stéphanie Auféril (France)
This session will focus on the relocation of the high-net worth individuals as a global trend of mobility of the families, and the competition between countries to attract the wealthy, notably with special tax regimes. We will discuss the tips and pitfalls of a multi-jurisdictional relocation planning, including the pre-immigration strategies, access to treaty network, in particular when attractive tax regimes are at stake, for both income tax and estate taxes, exit taxes… The debates will be illustrated with the input of experts from European countries (Italy, Portugal, United Kingdom), the United States and Israel.