National reports

To advance the study of international taxation, the Association prepares annual topical reports. Each year, the Netherlands IFA branch nominates national reporters who prepare reports for the Netherlands. Below is an overview of the Dutch contributions in the past decades.

IFA members can access the Cahiers on the website of Central IFA at ifa.nl.

Cashiers	Title	Branch reporters
2023 Cancun Mexico	Sharing and shifting of corporate losses - The new profit shifting?	Zoya Zalmai Chantal Presilli
2023 Cancun Mexico	Good faith in domestic and international tax law	Frank Pötgens Norbert Vis Elena Kool
2022 Berlin Germany	Group approach and separate entity approach in domestic and international tax law	Marlies Baijer Marius Girolami
2022 Berlin Germany	Big data and tax – domestic and international taxation of data driven business	Alexia Kardachaki Marcel Schaper
2020 IFA Virtual Programme	Reconstructing the treaty network	David Tiesinga Erisa Nuku
2020 IFA Virtual Programme	Exchange of information: issues, use and collaboration	Jessica de Vries Arnaud Booij
2018 London United Kingdom	Interest deductibility: the implementation of BEPS Action 4	Natalie Speet Robert Veenhoven
2018 London United Kingdom	Investment Funds	Pieter van Os Arnaud de Graaf
2018 Seoul, Republic of Korea	Seeking anti-avoidance measures of general nature and scope - GAAR and other rules	Reinout Kok Irma Mosquera Valderrama
2018 Seoul, Republic of Korea	Withholding tax in era of BEPS, CIVs and digital economy	Martijn Munniksma Jelle Tjerkstra
2017 Rio de Janeiro, Brazil	Assessing BEPS: origins, standards and responses	Margriet E. Lukkien Aart Roelofsen
2017 Rio de Janeiro, Brazil	The future of transfer pricing	Martha Kleinjan Hans van Egdom
2016 Madrid, Spain	Dispute resolution procedures in international tax matters	Jasper Arendse Gerrit Groen
2016 Madrid, Spain	The notion of tax and the elimination of international double taxation or double non-taxation	Alexander Bosman Frederik Boulogne
2015 Basel, Switzerland	Tax incentives on Research & Development (R&D)	Angelique Beek-Van Doremaele Niels Smetsers
2015 Basel, Switzerland	The practical protection of taxpayers' fundamental rights	Anke Feenstra Hans Hertoghs Marion Kors Marc Van Elk
2014 Mumbai, India	Cross-border outsourcing - issues, strategies and solutions	Pieterbas Plasman Harmen Van Dam
2014 Mumbai, India	Qualification of taxable entities and treaty protection	Andy Archer Craig Elliffe
2013 Copenhagen, Denmark	The taxation of foreign passive income for groups of companies	Marjolein Boterman Bart Van Der Gulik
2013 Copenhagen, Denmark	98b: Exchange of information and cross-border cooperation between tax authorities	G.J.M.E. De Bont E.C.J.M. Van Der Hel–Van Dijk
2012 Boston, United States	97a: Enterprise services	René Monfrooij Linda Ten Broeke
2012 Boston, United States	97b: The debt-equity conundrum	Gerrit De Keizer Michiel Sunderman
2011 Paris, France	Cross-border business restructuring	Raymond de Looze Erwin Verweij
2011 Paris, France	Key practical issues to eliminate double taxation of business income	Maarten de Wilde Geert Janssen
2010 Rome, Italy	Tax treaties and tax avoidance: application of anti-avoidance provisions	Faustina Peters Aart Roelofsen
2010 Rome, Italy	Death as a taxable event and its international ramifications	Frederique Richelle Frans Sonneveldt
2009 Vancouver, Canada	Is there a permanent establishment?	Jean-Paul van den Berg
2009 Vancouver, Canada	Foreign exchange issues in international taxation	Silvain Niekel
2008 Brussels, Belgium	Non-discrimination at the crossroads of international taxation	Cees Peters
2008 Brussels, Belgium	New tendencies in tax treatment of cross-border interest of corporations	Eelco van der Stok
2007 Kyoto, Japan	Transfer pricing and intangibles	Monique van Herksen Edwin Visser
2007 Kyoto, Japan	Conflicts in the attribution of income to a person	Hans Pijl
2006 Amsterdam, Netherlands	The tax consequences of restructuring of indebtedness(debt work-out)	Kees Slager Mariska van der Vliet
2006 Amsterdam, Netherlands	The attribution of profits to permanent establishments	Marcel Romyn
2005 Buenos Aires, Argentina	Source and residence: A new configuration of their principles	Geert Janssen Hans Muste
2005 Buenos Aires, Argentina	Tax treatment of international acquisitions of businesses	Maarten van der Weijden
2004 Vienna, Austria	Double non-taxation	Eric Kemmeren Leonardo Zuliani
2004 Vienna, Austria	Group taxation	Rudolf de Vries
2003 Sydney, Australia	Trends in company shareholder taxation: single or double taxation?	Tanja Bender
2003 Sydney, Australia	88b: Consumption taxation and financial services	Mariken Van Hilten
2002 Oslo, Norway	87a: Form and substance in tax law	Robert IJzerman
2002 Oslo, Norway	The tax treatment of transfer in residence by individuals	Rijkele Betten
2001 San Francisco, United States	Taxation of income derived from electronic commerce	Jan Vleggeert
2001 San Francisco, United States	Limits on the use of low-tax regimes by multinational businesses: current measures and emerging trends	Johan Barnard Jacques Overgaauw Stef van Weeghel
2000 Munich, Germany	Tax treatment of hybrid financial instruments in cross-border transactions	Chris Warner
2000 Munich, Germany	International tax aspects of deferred remunerations	Hugo Kostense
1999 Eilat, Israel	Taxation of non-profit organizations	Ineke Koele Harrie van Mens
1999 Eilat, Israel	Advance rulings	E. Kruidenier
1998 London, United Kingdom	Tax treatment of corporate losses	Peter H. J. Essers
1998 London, United Kingdom	Practical issues in the application of double tax conventions	J.J.R de Goede B.J.J.M. Lucas Luijckx
1997 New Delhi, India	The taxation of income derived from the supply of technology	D. A. Hofland
1997 New Delhi, India	The taxation of investment funds	L. Kosters H. Mooij
1996 Geneva, Switzerland	Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions	Irene Burgers
1996 Geneva, Switzerland	International aspects of thin capitalization	Geerten Michielse
1995 Cannes, France	80a: International income tax problems of partnerships	Ton Daniels
1995 Cannes, France	80b: Tax aspects of derivative instruments	W. Bruins Slot
1994 Toronto, Canada	79a: Deductibility of interest and other financing charges in computer income	D.J. van Nus
1994 Toronto, Canada	79b: National and international tax consequences of demergers	Hans Marseille
1993 Florence, Italy	78a: Interpretation of double taxation conventions	Adrian Timmermans
1993 Florence, Italy	78b: Non-discrimination rules in international taxation	Wim Wijnen
1992 Cancun, Mexico	77a: Transfer pricing in the absence of comparable market prices	Karel Kooijman
1992 Cancun, Mexico	77b: Tax consequences of international acquisitions and business combinations	A. Kasdorp
1991 Barcelona, Spain	76a: The determination of the tax base for real property	Jan Arnold Monsma Peter Flore
1991 Barcelona, Spain	76b: Protection of confidential information in tax matters	Wilfried Mulder
1990 Stockholm, Sweden	75a: Taxation of cross-border leasing	J. Peters
1990 Stockholm, Sweden	75b: International mutual assistance through exchange of information	Fried Schmitz
1989 Rio de Janeiro, Brazil	74a: The disregard of a legal entity for tax purposes	J.P.W. Mies
1989 Rio de Janeiro, Brazil	74b: Administration and compliance costs of taxation	F.W. Imhof
1988 Amsterdam, Netherlands	73a: Recognition of foreign enterprises as taxable entities	André Boekhoudt
1988 Amsterdam, Netherlands	73b: Tax treatment of computer software	Han Kogels
1987 Brussels, Belgium	72a: The fiscal residence of companies	Klaas Nauta
1987 Brussels, Belgium	72b: Tax problems of the liquidation of corporations	Peter Wattel
1986 New York, United States of America	71a: Transfer of assets into and out of a taxing jurisdiction	Maarten Ellis
1986 New York, United States of America	71b: Currency fluctuations and international double taxation	Pieter Kroon
1985 London, United Kingdom	70a: The assessment and collection of tax from non-residents	Hubert Bierlaagh
1985 London, United Kingdom	70b: International double taxation of inheritance and gifts	Willem de Vin
1984 Buenos Aires, Argentina	69a: Fiscal obstacles to the international flow of capital between a parent and its subsidiary	Frank van Brunschot
1984 Buenos Aires, Argentina	69b: Social security contributions as a fiscal burden on enterprises engaged in international activities	Leo Stevens
1983 Venice, Italy	68a: Tax avoidance/tax evasion	A. Nooteboom
1983 Venice, Italy	68b: International problems in the field of general taxes on sales of goods and services	A.L.C. Simons
1982 Montreal, Canada	67a: The tax treatment of interest in international economic transactions	C.A.M. Rasenberg
1982 Montreal, Canada	67b: Taxation of payment to non-residents for independent personal services	W.M. van Dalen
1981 Berlin, Germany	66a: Mutual agreement procedure and practice	R.D. Kramer
1981 Berlin, Germany	66b: Unilateral measures to prevent double taxation	A. Overbosch
1980 Paris, France	65a: The dialogues between the tax administration and the taxpayer up to the filing of the tax return	Chris Geppaart
1980 Paris, France	65b: Rules for determining income and expenses as domestic or foreign	Robert van de Water