Principles for accepting new members to the Polish branch of the International Fiscal Association

Natural persons or legal persons may be ordinary members of the Association. Pursuant to the Articles of Association, apart from full legal capacity to act, in order to be accepted into the ranks of the Association's members a candidate is required to have made a scientific contribution in the field of international and comparative tax matters, and in particular tax law as well as tax and economic aspects of taxation or the candidate has to be considered as being able to make such a contribution. Members are accepted to the Association pursuant to a decision by the Association’s Executive Board, made on the basis of an application submitted by the applicant (and a CV attached to the application), which in particular specifies the candidate’s experience within the field of international tax law, supported by at least two Association members.

Members of the Association are entitled to:

• active and passive voting rights in elections to bodies of the Association,
• the right to participate in a General Assembly of the Association and the right to speak and express opinions on all issues pertaining to the Association’s activities,
• the right to participate in all forms of activity engaged in by the Association (seminars, workshops, conferences and meetings - including informal meetings),
• the right to make use of the Association’s facilities, services and assistance.

Members of the Association shall receive:

• a programme and invitation to IFA’s annual Congress,
• a set of publications:
  • Cahiers de Droit Fiscal International (by mail and on a CD ROM) containing reports on the main themes of the annual IFA Congress,
  • a copy of a periodical published once per annum - distributed together with the above publication.

Currently, membership fees are as follows:

• natural person more than 35 years old: equivalent of 90 EUR per annum,
• natural person less than 35 years old: equivalent of 45 EUR per annum,
• legal person: equivalent of 220 EUR per annum.