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 12,500 from 116 countries. In 70 countries IFA members have established IFA Branches. Direct membership is possible in countries where there is as yet no IFA Branch. Please visit the IFA website (www.ifa.nl) on which a survey is posted which gives an impression of the geographical spread of the members affiliated to the IFA Branches and a survey of the direct members.
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.
For more information please visit www.ifa.nl
The ASSOCIAÇÃO BRASILEIRA DE DIREITO FINANCEIRO – ABDF (Brazilian Association of Financial Law) was founded in February 1949 by a group of taxation specialists led by Gilberto de Ulhôa Canto and which included, among others, Erymá Carneiro, Tito Rezende and Rubens Gomes de Sousa.
The principal objective of the ABDF (BAFL) is to stimulate the study of tax law in Brazil. Therefore, the ABDF holds courses, seminars, lectures and debates as well as participating in events realized by two international associations, the International Fiscal Association (IFA) and the Instituto Latinoamericano de Derecho Tributario (ILADT) (The Latin-American Institute of Tax Law (LAITL)), the ABDF being the representative entity of these two associations in Brazil.
The first President of the association was Dr. Tito Rezende, who performed his duties for 18 years before being succeeded by Dr. Gilberto de Ulhôa Canto, who remained in office for 28 years until he passed away in 1995. Dr. Agostinho Tavolaro was then elected to the post and then, in February 1998, Dr. Condorcet Rezende; in February 2005, Dr. Ricardo Lobo Torres and in February 2010, Dr. Sacha Calmom Navarro Coelho.
Within the scope of encouraging research and scientific production the ABDF organizes and supports events with a national and international impact. Over the years, the ABDF has had the honour of organizing the following international events: The III Latin-American Tax Law Conference (São Paulo, 1962), III Luso-Hispanic-American Conference on Taxation Studies (Rio de Janeiro, 1968); XI Latin-American Tax Law Conference (Rio de Janeiro, 1983); 43° International Fiscal Association Congress (Rio de Janeiro, 1989), XX Latin-American Tax Law Conference (Salvador, Bahia, 2000) and I Rio de Janeiro International Tax Law Congress (Rio de Janeiro, 2005).
ABDF – ASSOCIAÇÃO BRASILEIRA DE DIREITO FINANCEIRO
Rua da Assembléia, 10 – sala 1613
Rio de Janeiro, RJ – Brasil
+55 21 2531.2988