Poster Programme

The Poster Programme was initiated in 1993 to encourage students to study and discuss international taxation. This initiative aims to introduce young academics and professionals to the IFA network. Therefore, IFA expects them to become acquainted with the organisation, the scientific work and procedures of the association, so that they will be able to take an active part in IFA's work in the future. The Poster Programme is open to students graduating in international taxation who are writing a thesis on a theoretical or practical subject, whether they are members of the Association or not.

The application should consist of:
- a brief outline of 2-3 pages describing the scope of the thesis; 
- a c.v., including your date of birth; and
- one or more letters of recommendation, preferably by a professor/doctor of the university or institute who ideally is also an IFA member.

On the basis of these submitted documents, the selection will be made. Applications should be submitted by e-mail to IFA before the date of 31 March 2025.

IFA offers participants the possibility to:

• Attend the Congress free of registration fee (they are to bear their own travel and accommodation expenses);
• Exhibit a Poster, indicating the main issues and parts of their thesis, in the Congress premises near the various book exhibitors;
• Discuss with interested Congress participants the issues of their thesis, exchanging their views with internationally recognised academics and professionals and other experts.

At the occasion of the 2024 Congress in Cape Town, the following participants were selected for the Poster Programme:

• Abhishek Padwalkar (India/Austria): "Evaluating the Centrality of Human Capital in Transfer Pricing Analysis: value creation and profit attribution"
• Bence Péter Komár (Hungary/ Austria): "VAT Implications of Business Models for Recharging Electric and Refuelling Hydrogen Vehicles"
• Cristian Camilo Rodriguez Peña (Colombia/Austria): "Tax Treaty Entitlement Issues in the Case of Individuals"
• Dominic Krenn (Austria): "Subsequent Agreements and Tax Treaty Interpretation"
• Edward Balaba (Uganda/ UK): "Does ‘a rose by any other name smell as sweet’? Dealing with characterisation and classification of Fees for Technical Services (FTS) in Income Tax Treaties with developing countries – the Uganda, Kenya and Tanzania perspectives"
• Giuseppe Moramarco (Italy/ Austria): "Good faith and tax treaty interpretation"
• Kristof Boel (Belgium/ Austria): "Dual Resident Companies: On the crossroad between the limits of tax planning and legal protection"
• Meret Cajacob (Switzerland): "The limits of the law: Value-based decisions in the application of tax law"
• Olha Honko (Switzerland): "Interpretation of Double Tax Treaties in Taxation of Artificial Intelligence"
• Robert Hare (South Africa): "Whether the South African income tax regime governing non-profit entities should be developed, with reference to the concepts of social enterprise and impact investing, and relevant features and developments in selected foreign jurisdictions"

At the occasion of the 2023 Congress in Cancun, the following participants were selected for the Poster Programme:

• Rainer Borns (Austria): "Crypto-Assets in VAT"
• Thomas Frenkenberger (Austria): "Indirect Transfers of Immovable Property, Shares, and Rights"
• Vera Hellebrandt (Austria): "Legal Protection in Domestic and Cross-border Recovery of Taxes"
• Severin Schragl (Austria): "Limitation on Benefits Clauses in the Context of Anti-Abuse Rules and Tax Treaties"
• Franz Wallig (Austria): "The Dual-Resident Entity Tiebreaker in Art 4 (3) OECD-MC as an Anti-Abuse-Rule"
• Marcelo Moura (Brazil): "Corporate Sustainability Measures from a Transfer Pricing Perspective: Sustainable Value Creation?"
• Erika Scuderi (Italy): "A fiscal regime for outer space activities"
• Emilia Sroka (Poland): "Accommodation platforms as deemed suppliers in the European VAT system"
• Ezgi Arik (Türkiye): "Developing a Deconstructive Thinking on International Tax Law"
• Monique Malan (South Africa): "The Utility and Design of Monetary Thresholds in International Tax Law"
  
  

At the occasion of the 2022 IFA Congress in Berlin the following participants were selected for the Poster Programme:

• Heydon Wardell-Burrus (Australia): "The Global Minimum Tax"
• Martin Klokar (Austria): "Time and Income Tax Law"
• Christian Knotzer (Austria): "Article 12B UN Model (2021) - A Model Distributive Rule for Income from Automated Digital Services" 
• Markus Mittendorfer (Austria): "VAT and Corporate Insolvency in the Light of EU Law"
• Theres Neumüller (Austria): "Withholding Taxation in International and European Tax Law"
• Viktoria Oberrader (Austria): "The Residence Concept of Individuals acc to Art 4 OECD-MTC under scrutiny considering generational differences"
• Ashrita Prasad Kotha (India): "Earmarked Taxes: A Treaty and EU Law Analysis"
• Siddhesh Rao (India/Austria): "Ultimate beneficial ownership transparency in Kenya, South Africa and Nigeria"
• Federica Casano (Italy): "The EU tax havens blacklist"
• Stefano Castagna (Italy): " Enhancing Stakeholder Return on Invested Capital (ROIC) in International Tax Dispute Resolution through the Optimization of the Applicable Legal Framework
  A Meditated Proposal based on Comparisons with International Commercial Arbitration, the Investment – State Dispute System and the World Trade Organization Dispute Mechanism"

At the occasion of the 2020 IFA Virtual Event the following participants were selected for the Poster Programme:

• Valentin Bendlinger (Austria): "Minimum Taxation – The OECD GloBE Proposal (Pillar II) in the Light of Tax Treaty and European Union law"
• Katharina Moldaschl (Austria): "The interplay of social security law and income tax law"
• Christina Pollak (Austria): "The Modernisation of the VAT System through the E-Commerce Package and its Impact on Digital Platforms"
• Gabriela Capristano Cardoso (Brazil): "Simplification measures in transfer pricing"
• Ivan Lazarov (Bulgaria): "Tax-driven mobility of capital under EU law: the limits of the anti-abuse Doctrine"
• Stella Langner (Germany): "Impact of observations to the OECD Model Commentary for the interpretation of tax treaties"
• Frederik Gerit Schildgen (Germany): "Group-specific tax effects of minimum tax rules"
• Savvas Kostikidis (Greece): "Residence and economic substance of subsidiary corporations"
• Balázs Károlyi (Hungary): "The Compatibility of Turnover-based Business Taxes with EU Law and WTO Law"
• Ioana-Felicia Rosca (Romania): "Countering double non-taxation and the use of hybrid financial instruments in the EU"

At the occasion of the 2019 Congress in London the following participants were selected for the Poster Programme:

• Paloma Garcia Córdoba (Argentina): “Alternative Dispute Resolution in international investment agreements: A new way to settle international tax disputes”
• Annika Streicher (Austria): “VAT dispute resolution in the framework of European law”
• Jean-Philippe Van West (Belgium): “The Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions Article 29(8) OECD MC”
• Gustavo Weiss de Resende (Brazi): ” Royalty Deductibility Barriers and Profit Shifting Through Intangible Assets”
• Clara Lahiani (France): “Datacenter taxation”
• Sven Härtwig (Germany): “Taxation of the Sharing Economy”
• Gianluca Mazzoni (Italy): “The original intent of the single tax principle”
• Laura Alarcón Díaz (Mexico): “The right to tax intangible assets in regards to VAT and BEPS Action 1”
• Karol Adam Dziwinski (Poland): “ The DEMPE Concept and Intangibles – Definition, Practical Approach and Analysis in the Context of the License Model”
• Angelina Papulova (Russia): “Arbitration Procedure and the Implementation of Arbitral Awards in Domestic Law

At the occasion of the 2018 Congress in Seoul the following participants were selected for the Poster Programme:

• Ann Kayis-Kumar (Australia): "Taxing multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions".
• Desiree Auer (Austria) "VAT GAP in the European Union - Mechanisms to avoid fraud in value added tax".
• Amanda Duque dos Santos (Brazil): "Government pensions under the OECD Model Convention".
• Louise Fjord Kjaersgaard (Denmark): "Payments related to cloud computing block chain technology & 3D printing in international tax treaty law".
• Selina Reif (Germany): "Global profit split"
• Gary Rüsch  (Germany): "Linking rules in German tax law - A systematisation of correspondence, switch -over- and subject-to-tax-clauses".
• Haruhiko Hori (Japan): "Unilateral countermeasures and double taxation elimination in international taxation".
• Sieb Kingma (Netherlands): "Global tax governance in the Post-BEPS era". 
• Claire (Xue) Peng (China, People's Rep. of): "Location-specific advantages: Modified application of the arm's length principle". 
• Svitlana Buriak (Ukraine): "The value chain analysis of different models of multinational highly digitalised companies and specific methods for profit attribution".

At the occasion of the 2017 Congress in Rio de Janeiro the following participants were selected for the Poster Programme:

• Robin Damberger (Austria): “Scope of the multilateral instrument”
• Sven Hentschel (Germany): “The attribution of profits to permanent establishments in a digitalized economy: Options for reform with particular focus on the arm's length principle”
• Thomas Kipka (Germany): “Business restructurings and function shifting legislation in lights of the arm's length principle and BEPS”
• Pedro Guilherme Lindenberg Schoueri (Brazil): “Fundamental conflicts of international legal frameworks in the area of harmful tax competition: The modified nexus approach”
• Matthias Mayer (Austria): “The interest limitation rule according to BEPS Action 4 and Article 4 and Article 4 of the anti-tax avoidance directive”
• Alexandra Miladinovic (Austria): “Selectivity and transfer pricing in EU state aid law”
• Sofia Rampitsch (Austria): “Government pensions under the OECD model convention”
• Dhruv Sanghavi (India/Netherlands): “Resolving structural flaws in income tax treaties”
• Julia Sinnig (Germany): “Tax challenges of the digital economy - Taxation of personal data in the e-economy”
• Svetlana Wakounig (Slovenia): “The mandatory disclosure rules according to BEPS Action 12”