IFA Congress in Cape Town: IBFD Bulletin for International Taxation Highlights Key Global Tax Issues

Delegates attending the 76th International Fiscal Association (IFA) Annual Congress in Cape Town, South Africa, from 27 to 31 October 2024, will receive a hard copy of the IBFD Bulletin for International Taxation. This special edition is aligned with the Congress's scientific programme and focuses on its key subjects.

This congress marks a historic milestone as the first IFA event on the African continent. Ahead of the event, IBFD has published Volume 78 (Numbers 9/10) of the Bulletin for International Taxation. This edition will delve into key topics presented at the congress, including articles dedicated to the global minimum tax, dispute resolution developments, AI and international tax avoidance, global fiscal bodies & legitimacy, cross-border estate planning, etc.

The welcome article, authored by IFA President Professor Guglielmo Maisto, reflects on the IFA Global Travelling Lectureship Programme 2024, which addressed dispute prevention and avoidance across all five IFA regions.

A few article titles included in the edition are:

• OECD/International: “Are Domestic Minimum Top-Up Taxes Appropriate for All of Africa?” by Osman Mollagee
• OECD/International: “The Search for Certainty in Dispute Resolution in International Tax: An Evaluation of OECD Statistics and Initiatives” by Michelle Markham
• South Africa/OECD/International: “An Analysis of the Participation Exemption and International Headquarter Regimes in South Africa That Aim to Attract Intermediate Holding Companies and the Interaction Thereof with the OECD’s Pillar Two Proposals” by Emil Brincker
• Cross-Border Estate Planning in South Africa: Ernest Mazansky
• OECD/UN/International: “A Principled Approach to Financial Resource Collection and Allocation for the Realization of Human Rights in Creating a Global Fiscal Institution” by Attiya Waris

Additionally, the edition features a special article by Mees Vergouwen, winner of the IFA Mitchell B. Carroll Prize 2024, titled “The Interaction between Directives and Tax Treaties: Three Case Studies.”

This edition offers valuable insights for tax professionals, policymakers, and academics involved in international taxation. All congress attendees will receive a hard copy, while the full collection of articles is available online through the IBFD website www.ibfd.org, accessible with your account details.

For more information on the congress and upcoming discussions, visit the official IFA 2024 Congress website.