The 66th IFA Congress took place in Boston, USA, from 30 September to 5 October 2012.
Scientific Programme
Subject 1
Enterprise services
Subject 2
The debt-equity conundrum
Seminars
- Penalties and domestic law dispute resolution procedures
- Cross-border arbitrage
- Mutual agreement procedure and the resolution of cross-border disputes
- Article 3(2) and the scope of domestic law
- VAT on non-resident sellers/cross-border services
- IFA/OECD (plenary):
Now you see it, now you don't: the elusive concept of Permanent Establishment - Developments in cross-border taxation in the Latin American region
- Cross-border charitable and other pro-bono contributions
- International telecommunications income
- Recent developments (plenary)
- IFA/EU: Financial Transaction Tax
- Limitations on benefits articles in income treaties: the current state of play
