In memoriam Gerardus Ph. Helders
(9 March 1905 – 6 January 2013)
The IFA wish to honour the memory of our Honorary Member Mr. Gerardus Ph. Helders who passed away on January 6, 2013.
As Secretary General of IFA from 1950 to 1958 he contributed to the accelerated growth of the number of IFA Branches from four to seventeen. From 1957 to 1959 he was Minister of Overseas Affairs in two governments and from 1959 to 1975 he was member of the Council of State of the Netherlands.
Mr. Helders was Commander in the Order of Orange-Nassau and Knight of the Netherlands Lion.
Also after his retirement he kept himself informed on political and administrative developments at international, national and local level. He attended the President’s Lunches at the IFA Congresses in the Netherlands in 1969, 1988 and 2006, and many of us remember the pleasant and interesting discussions with him on these occasions. Since august 2012 he was the oldest man in the Netherlands, but as he said in an interview he rarely thought of death and his faith gave him certainty he had nothing to fear: “I enjoy every day He gives to me and all hereafter will also be wonderful.” May he rest in peace.
Secretary General of IFA
The French Branch of the IFA is saddened to announce the death of Hervé Lehérissel, its president since 2011.
He took over the presidency after having brilliantly presided over the Paris convention, the success of which was widely praised. On this occasion he brought a particular attention towards making sure that the marking events thereof, the concert in Notre-Dame, the diner in Versailles and the evening at the Musée du Louvre were successful.
A former head of the companies’ tax department within the French tax administration, he then became a partner with, successively, Arthur Andersen and Ernst & Young. A member of numerous professional bodies, he played a major role in the evolution of the tax doctrine during the past twenty years.
We express our most sincere condolences to his wife and his two children.
Max Laxan, honorary President of IFA, passed away on 15 December 2011 at the age of 92 years.
Max Laxan joined the French Tax Administration in 1939 and became Inspector of Finances in 1948.
After some years spent inside the Administration on the modernization of the French tax system, he became in 1959 special advisor on these issues of M Giscard d’Estaing, Minister in charge of Finances. He pursued there at top level the projects of modernizing the tax system developed earlier specially for unifying income taxes and for merging the former three separate Revenue Services (direct taxes, indirect taxes and registration) into one body, the Direction Générale des Impôts.
Named General Director in 1961 he had the opportunity, until 1967, to put in place these new rules and structures. Probably the most important of these reforms and in which his personal implication was the most important, was the creation and generalization of the value added tax, France becoming the first country with a full VAT system, precursor of a European and worldwide model.
After 1967, Max Laxan pursued his career in the banking industry, mainly as Governor (CEO) of Crédit Foncier de France.
Always passionate of international tax issues, he was active in IFA all along his career. Chair of the French IFA Branch from 1968 - 1981, he became Vice-President (1973 – 1979) and President (1981 – 1985) of the worldwide association.
On 6 April 2012 Karl Beusch passed away in Munich. He was 86 years old. Many readers of the IStR will no longer be familiar with Karl Beusch, who was born on 31 October 1925, since he ceased to be actively involved in tax law in about 1998. Prior to that time his professional life was closely connected with the IFA over a long period of time. Karl Beusch joined the German branch of IFA during the 1950s and was thus at the time of his death one of our oldest members. He became a member of the executive committee of IFA's German branch in 1970 and became its president in 1979.
During his term as president, the 1981 IFA World Congress was held in Berlin, which was still West Berlin at the time. This conference - at which he presided - was regarded as a great success by national and international participants both from a professional as well as a private perspective due to the accompanying events at what was then an exotic location. Karl Beusch served as president of IFA's world organisation from 1989 to 1993 and was thereafter, until his death, one of its honorary presidents. In his professional life,
Karl Beusch's focus was on the law and in particular tax law. After completing his law degree and a short spell working for a firm of lawyers in Bochum, he joined the tax department of Krupp in 1952, which was at the time still an individual enterprise, and later became the head of its tax department. In 1967 he joined the Siemens group where, as general counsel, he was in charge of the tax and legal departments until he retired in 1993. His extensive professional life is honoured in a commemorative publication published on the occasion of his 68th birthday in 1993. The work pays tribute to his numerous other achievements and activities. The Deutsche Vereinigung für Internationales Steuerrecht will remember Karl Beusch with gratitude and respect.