Les « Cahiers de Droit Fiscal International » portent sur la discussion de deux thèmes principaux de droit fiscal et contiennent des rapports sur les branches de l’IFA.
Les IFA Cahiers 2017 sont disponibles en ligne et peuvent être accéder via https://www.ifa.nl/newsletters/Pages/Newsletter73.aspx
| Année | Lieu | Sujets | Auteurs |
|---|---|---|---|
| 2018 | Seoul |
«Withholding tax in the era of BEPS, CIVs and digital economy » « Anti-avoidance measures of general nature and scope – GAAR and other rules » |
Elisabeth Adam et Joëlle Lyaudet Geoffrey Scardoni et Georges Simon |
| 2017 | Rio de Janeiro |
« Assessing BEPS: origins, standards and responses » |
Francisco Da Cunha et Olivier Gaston Braud Nicolas Gillet et Antonio A. Weffer |
| 2016 | Madrid |
«Dispute Resolution Procedures in International Tax Matters» |
Keith O'Donnell et Frédéric Feyten Chiara Bardini et Sandra Fernandes |
| 2015 | Bâle |
«The use of tax measures in the area of research and development (R&D)» «Taxation and fundamental rights: taxpayer's procedural rights in a globalized world» |
Jean Schaffner et John Hames Alain Goebel et Monique Adams |
| 2014 | Mumbai |
«Cross-border outsourcing - issues, strategies and solutions» «Qualification of taxable entities and treaty protection» |
Joëlle Lyaudet et Thierry Lesage Paul Berna, Patrick Mischo et Frank von Kuijk |
| 2013 | Copenhague |
«The taxation of foreign passive income for groups of companies» «Exchange of information and the cross-border cooperation between tax authorities» |
Jamal Afakir, Pierre-Régis Dukmedjian et Olivier Gaston-Braud Eric Fort, Rüdiger Jung et Alexander Rust |
| 2012 | Boston |
|
Jean Schaffner Geoffrey Scardoni, Anna Sergiel, Louis Thomas |
| 2011 | Paris |
«Cross-border business restructuring» «Key practical issues to eliminate double taxation of business income» |
Cécile Henlé, Peter Moons et Julien Bieber Chokri Bouzidi, Frédéric Feyten et Bart van Droogenbroek |
| 2010 | Rome |
«Tax treaties and tax avoidance: application of anti-avoidance provisions» «Death as a taxable event and its international ramifications» |
Birgit Hoefer et Sandra Biewer Jean Schaffner et Alain Goebel |
| 2009 | Vancouver |
«Is there a permanent establishment» «Foreign exchange issues in international taxation» |
Yves Prussen, Marie Junius et Patrick Mischo Jean-Yves Lhommel et Xavier Hubaux |
| 2008 | Bruxelles |
«Non-discrimination at the crossroads of international taxation» «New tendencies in tax treatment of cross-border interest of corporations» |
Jean-Pierre Winandy et Dirk Richter Sami Douenias et Alina Macovei-Grençon |
La liste complète des rapports luxembourgeois peut être consultée ici. |
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