The International Fiscal Association is an organisation, which deals with analyses and development of international and comparative law within the scope of public finance and in particular international comparative tax law, as well as the financial and commercial aspects of taxation. Pursuant to its Association’s Articles, it is engaged with the study and advancement of tax law (and in particular international tax law) and economic tax law analyses. We are interested in promoting tax awareness and knowledge, ensuring correct legislation standards are more commonplace and making use of regulatory models and experiences previously tried and tested abroad.
We are primarily looking to make space for a discussion on the above issues amongst high ranking public and private sector specialists. We want these to include taxpayers, public administration representatives, members of parliament, judges, representatives of universities and those involved with tax advisory. We pursue our objectives through organising seminars, conferences, scientific research as well as in the guise of publications and national reports prepared on an annual basis, world IFA congresses. We also establish and develop working contacts with IFA branches in other countries.
The International Fiscal Association (IFA) was established in 1938 with its headquarters in the Netherlands. It is the only non-governmental and non-sectoral international organisation dealing with fiscal matters.
Its objects are the study and advancement of international and comparative law in regard to public finance, specifically international and comparative fiscal law and the financial and economic aspects of taxation.
IFA seeks to achieve these objects through its Annual Congresses and the scientific publications relating thereto as well as through scientific research. Although the operations of the IFA are essentially scientific in character, the subjects selected take account of current fiscal developments and changes in local legislation.
Membership of IFA now stands at more than 13,500 from 115 countries. In 71 countries IFA members have established IFA Branches. Direct membership is possible in countries where there is as yet no IFA Branch.
Along with the increasing internationalization of the world's economies, international tax issues have become more numerous and of greater importance. Since the end of the second World War IFA has played an essential role both in the development of certain principles of international taxation and in providing possible solutions to problems arising in their practical implementation. It has been able to do so because its membership consists of high level representatives from both the private and the public sectors, including the Courts, Universities and international governmental and non-governmental organizations and because the Association has maintained over the years high standards in its debates and conclusions. Thus, IFA has offered the necessary forum to experts belonging to different sectors of society, where opinions on topics of international taxation can be exchanged with respect for each other's background and responsibilities.