Chair: Prof. Dr. Pasquale Pistone

Navigating the complexities of corporate tax residency in today's global economy presents a significant challenge for businesses and policymakers alike. IFA 2025 Main Topic One addresses tax residence, a fundamental yet often overlooked concept in modern corporate taxation. As globalization and digitalization accelerate, and the scope of domestic residency exponentially expands, the risk of triggering residency in multiple jurisdictions increases dramatically. Furthermore, the shift from "place of effective management" to mutual agreement as the treaty tiebreaker for dual residency conflicts exacerbates the potential for unresolved disputes, further endangering corporate survival as residence often triggers worldwide taxation. Whether you're a tax professional, a business leader, or simply interested in the future of corporate income taxation, this topic offers crucial insights into a matter of global relevance.

Chair: Prof. Dr. Luis Eduardo Schoueri