The "Cahiers de Droit Fiscal International" 2023 contain general and branch reports on the two leading scientific subjects selected by The Permanent Scientific Committee. Those are the main subjects to be discussed at the 75th Congress of IFA in Cancun, Mexico (22-26 October 2023).
Subject 1: Sharing and shifting of corporate losses - The new profit shifting?
General reporter: René Matteotti
Subject 2: Good faith in domestic and international tax law
General reporters: Sjoerd Douma, Craig Elliffe
To access all the reports, please log in to the IFA website with your membership details.