The 72nd IFA Congress was held between 2 and 6 September 2018 in Seoul, Republic of Korea, representing the third IFA Congress to take place in Asia. Seoul is a dynamic and energetic city that treasures 600 years of tradition while embracing the future as a world leader in information technology.
Scientific programme
Subject 1
Seeking anti-avoidance measures of general nature and scope - GAAR and other rules
Subject 2
Withholding tax in era of BEPS, CIVs and digital economy
Seminar programme
- Effectiveness of anti-avoidance mechanisms (including limitations of benefits)
- Alternatives to resolving tax disputes - evolving experience and possible developments
- Limits of tax jurisdiction - non-traditional "business presence"
- Recent trends in the taxation of corporate distributions
- Tax incentives to attract foreign direct investments without eroding the tax base
- IFA/OECD
- Recent International VAT/GST issues from the perspective of basic principles included in the OECD's International VAT/GST Guidelines
- Recent Developments in international taxation
- Regional Government Officials' Seminar
- IFA/EU