Archives ▶ Before 2013
- Briefing Session of 2013 Copenhagen Congress cosponsered by Japan Tax Association(JTA)
Briefing Session of 2013 Copnehagen Congress was held on 3 December 2013.
The materials are as follows.
1 (Mr.Kyosuk Kakuda) 2 (Mr.Kuniaki Inami) 3 (Mr.Kuniaki Inami-2)
4 (Mr.Koichi Inoue) 5 (Mr.Masao Yoshimura) 6 (Mr.Masao Yoshimura-2)
(2013/12/26)
- Member's Seminar cosponsored by Japan Tax Association(JTA)
Member's Seminar was held on 5 August 2013.
"Recent trends of Tax Reform in Korea, India and China."
―Prof. Keiji Aoyama
(2013/12/26)
- Branch Generaｌ Meeting
Branch General Meeting was held on 22 July 2013.
The materials are as follows.
1 (the minutes) 2 (program) 3 (financial report) 4 (activity report)
Reserch Reports of Mumbai Congress
Subject 1 (Mr.Nobuaki Iwashina) Subject 2 (Mr. Hirohisa Sekiguchi)
(2013/12/26)
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Member' s Seminar cosponsered by Japan Tax association(JTA)
Member's Seminar was held on 5 April 2013 .
"General Anti-Avoidance Rules in Asian Countries"
―Mr. Kiyoshi Nakayama (IMF Advisor)
―Mr. Michael Keen (IMF Senior Advisor)
(2013/12/26)
- IFA Basel 2015
IFA Congress will be hold from 30th Aug-4th Sep 2015 in Basel.
The Subject 1,2 outline are as follows. Subject 1,Subject 2.
Basel Congress’s Branch Reporter recommendations are accepted until 30 April 2013. Please send them by mail or email,with reason of the recommendation.
（2013.4.8）
- IFA Japanese Branch Member Seminar
IFA Japanese Branch Member Seminor will be held on 14th January.
(2010.12.17)
- IFA Japanese Branch general meeting
Internartional Fiscal Association(IFA) Japan Branch general meeting was held on 1th December.
The program and minutes are as follows.PDF
(2010.12．3)
- The report of Prof.Kawada about 2010 Roma Congress(2010．11.5)PDF
- International Fiscal Associasion China,Japan and Korea Tax conference "The tax challenges faced by East Asian Countries"
Wednesday and Thursday, May 19 and 20, 2010
The program and registration is as follows. PDF PPT
Its report is as follows. Session 1,Session 2,Session 3,Session4
- IFA Japanese Branch General meeting
November 5 12:00-14:00
The Foreign Correspondents' Club of Japan
Yurakucho Denki North Building 20F
Yurakucho 1-7-1, Chiyoda-ku, Tokyo, 100-0006
- 30 October IFA Japan Branch Seminar
1. “The International Airline ticket tax (The International humanitarian tax）”
Prof. Hiroshi Kaneko
Mr. Michael Keen (Assistant Director Fiscal Affairs Department International Monetary Fund)
2. “The Taxation Issue of Recent finance "
Mr. Michael Keen (Assistant Director Fiscal Affairs Department International Monetary Fund)
Mr. Kiyoshi Nakayama (Advisor Fiscal Affairs Department International Monetary Fund)
Location:KKR Hotel Tokyo 11F Banquet Room Hakucho
- 6/11 IFA Japan Branch Seminar(cohost with Japan Tax Association)
1. "TAX POLICY LESSONS FROM THE CRISIS"
2."INDIRECT TAXES ON INTERNATIONAL AVIATION"
Speaker: Victoria Perry(Fiscal Affairs Department International Monetary Fund)
About IFA Japanese Branch
IFA (International Fiscal Association) Japanese branch assists the business of IFA headquarters and holds meetings for the study of international tax law, comparative tax law and public finance.
Many of activity of IFA are held at a branch level. We cooperate with the IFA headquarters such as research, publication, member management. In addition, when a related-tax scholar /practitioner visited from the foreign country, we hold a round-table conference and a meeting for the study.
Furthermore, in 2007, we held The 61st Congress of International Fiscal Association as follows in Kyoto.
The summary of The 61st Congress of IFA
Subject 1
Transfer pricing and intangibles
The Panel will examine in detail the pricing of intangibles with which practitioners, multinational companies, and tax administrators are struggling. The discussion will be broken down into several categories beginning with a discussion of the definition of intangibles; in this context, the implications of the Glaxo settlement will be discussed. The second category to be addressed involves the question of the owner of intangibles for tax purposes e.g. owner of legal title, economic owner, etc. The next categories will involve a discussion of the many forms by which intangibles are transferred; an examination of the methodologies by which an arm's length determination is made; commensurate with income (CWI) rules; and the APA and competent authority/arbitration treatment of intangibles are also explored. Numerous case studies will be analyzed that address contemporary issues relating to intangibles.
General Reporter Toshio Miyatake Japan
Chair Robert Green USA
Panel Mukesh Butani India
Dr. Heinz-Klaus Kroppen Germany
Ricardo Rendon P. Mexico
Caroline Silberztein OECD
Yukang K. Wang PRC
Secretary Arcotia Hatsidmitris Australia
Subject 2
Conflicts in the attribution of income to a person
The attribution of income to a person is fundamental to the operation of modern tax systems. Income has to be attributed to a person in order to determine, not only who is taxable in respect of the income, but also who is entitled to double tax relief in respect of the income and who is entitled to claim treaty benefits in respect of the income. These rather fundamental issues will be discussed within the background of practical case studies dealing with selected issues of income attribution.
Such case studies will deal, by example, with CFC regimes, group taxation schemes, dividend stripping structures, tax treatment of trusts, conduit companies and personal service companies.
General Reporter Joanna C. Wheeler Netherlands
Chair Prof. Claus Staringer Austria
Panel Michael W. Colborne Canada
Dr. Robert J. Danon Switzerland
Porus F. Kaka India
Prof. Dr. Eric C.C.M. Kemmeren Netherlands
Secretary Daniela Hohenwarter Austria
Seminar
・ IFA/EU - Abuse and EU tax law
・ International tax aspects of trading in emission allowances
・ Transfer pricing and cost sharing arrangements
・ Treaty entitlement and limitation on benefits (LOB) clauses
・ IFA/OECD - non-discrimination issues
・ Transfer pricing and indirect taxation
・ Recent developments in international tax
・ Taxation of multinational service partnerships
・ Tax treaty dispute resolution mechanisms