The Nederlandse Vereniging voor Internationaal Belastingrecht (Dutch Association for International Tax Law) is a non-profit organisation existing in its current form since 3 February 1968 (previously named De Nederlandse Groep der International Fiscal Association). It operates as the Dutch branch of the International Fiscal Association (IFA). 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. For general information on IFA, please refer to the IFA website.
The Dutch branch of IFA currently has approximately 500 individual and 85 corporate members. Members of the Dutch branch of IFA are tax advisors/tax lawyers, in-house tax counsels, academics, policy experts of the Ministry of Finance, officials working at the Dutch tax authorities, tax judges and other tax professionals, all with an interest in international taxation and working in or from The Netherlands. There is a separate branch for Curaçao and Aruba.
Members of the Dutch Association for International Tax Law are automatically members of IFA and their membership fees payable to the Dutch Association for International Tax Law include membership fees for IFA. Members are admitted by the general members meeting on a recommendation of the board. Please refer to the Membership section for more information and application.
The main activities of the branch are the preparation and submission of branch reports to IFA in preparation for the annual congress that IFA organises and the organisation of seminars and bilateral or multilateral meetings with other IFA branches, all on subjects of international taxation. Every Spring there is an annual meeting of members of the association, in which an outline of the branch reports for next year's annual IFA Congress are discussed. The draft reports will be discussed in a Branch meeting to be held in Autumn.
The association established a committee (the Dutch YIN Committee Young IFA Network) in 2010 which organises regular meetings for YIN and future YIN members. Some of these meetings are also accessible to regular members of the Dutch IFA branch. Please refer to the YIN section on this website.
The Dutch branch organised IFA Congresses in 1939, 1947, 1955, 1969, 1988 and 2006.
The Nederlandse Vereniging voor Internationaal Belastingrecht is a private association under Dutch law with seat in Amsterdam and registered with the Amsterdam Chamber of Commerce under number 40534001. It is usually referred to as the Dutch branch of IFA.
For the avoidance of doubt, it is an association that exists separately from the Internationale Vereniging voor Belastingrecht (International Fiscal Association also referred to as Central IFA), which is the global IFA organization.
De Dutch Association for International Tax Law received a ruling from the Dutch Tax Administration qualifying the Association as a Algemeen Nut Beogende Instelling (ANBI). The ruling is dated March 24, 2014 with retroactive effect to January 1st, 2013. The Association is registered as ANBI under RSIN 816609615, file number 90 672. The database of registered ANBIs can be found here. More information on tax deductable donations to the Association can be found here (in Dutch).
The board members of the Association do receive any renumeration for their activities in their capacity of board members. A frequently updated overview of activities of the Assocation is published on this website under News and Meetings. The Annual Reports are published under the section Documents.