Research Activities and Partnerships

Research Activities

    

 

Research Activities

Our academic team is involved in various internal and collaborative research projects, covering all aspects of international taxation.

We actively participate in key research meetings and events around the globe to present academic audiences with the most recent findings and developments in the field.

 

Current lines of research include:

International Taxation and the Digital Economy
  • Nexus and allocation
  • Short-term solutions for the European Union (withholding taxes, DST)
  • Compatibility of new levies on the digital economy with EU law, the WTO and tax treaties
  • Selected digital markets: Cryptocurrencies, blockchain and the sharing economy
  • Approaches based on “global minimum taxation” (Pillar Two)
International Tax Justice
  • Tax incentives in the international scene
  • Multilateralism in international taxation
  • Tax transparency

 

Abusive and Aggressive Tax Planning
  • OECD actions (follow-up to BEPS, including peer review and implementation in developing countries)
  • EU actions (impact of ATAD I and II, “Unshell”, implementation of Pillar Two and Debra)
  • BRICS and developing countries’ responses to abusive and aggressive tax planning schemes
The Global Dimension of the Protection of Taxpayers’ Rights
  • Observatory on the Protection of Taxpayers’ Rights (OPTR) (global monitoring of the developments and observance of the minimum standards and best practices)
  • Mediation, arbitration and settlement of disputes in cross-border tax matters
  • OECD actions and their relationship with taxpayers’ rights

 

Partnerships with Universities and Scientific Institutions

We work with a network of partner universities, scientific institutions and international organizations. This spirit of collaboration reflects our mission to provide the international tax community with the most in-depth and up-to-date research.

 

We collaborate closely with renowned universities around the world, including:

  • University of California, Irvine School of Law, United States
  • University of Cape Town, South Africa
  • KU Leuven, Belgium
  • University of Lausanne, Switzerland
  • University of Łódź, Poland
  • Renmin University, China
  • University of São Paulo, Brazil
  • University of Suor Orsola Benincasa, Italy
  • Ural State Law University, Yekaterinenburg, Russia

 

We have strong partnerships with several scientific institutions and associations, including:

  • European Association of Tax Law Professors (EATLP)
  • International Association of Tax Judges
  • Instituto Brasileiro de Direito Tributário
  • Instituto Colombiano de Derecho Tributario

 

We work in close cooperation with the foremost international organizations, including:

  • European Commission
  • Organisation for Economic Co-operation and Development (OECD)
  • United Nations

 

Visiting Programmes

Every year, IBFD welcomes researchers and professors from around the world under the umbrella of our various visiting programmes. Our programmes promote interaction between the IBFD community and students, researchers and renowned professors.

 

Visiting Researchers Programme

This unique programme gives tax research specialists the opportunity to interact with the leading scholars and researchers within the IBFD community. Visiting researchers are granted full access to IBFD’s world-class research facilities, including our renowned Library and Information Centre. Graduate-level students and faculty members doing research on international, comparative and European taxation and professors on a sabbatical year are welcome to apply.
 

Please contact IBFD Academic to register your interest‌‌

 

 

IFA Researcher

Each year, IBFD welcomes researchers selected by the IFA Permanent Scientific Committee and IFA LatAm to perform studies on topics of future IFA congresses at its headquarters. IBFD assists with mentoring and supervision and provides full access to all its facilities.

 

Professor-in-Residence Programme

Each year, we invite a distinguished academic to join us as Professor in Residence at the IBFD headquarters. The objective of the programme is to work on research projects, explore avenues for further cooperation and take mutual advantage of the resulting synergies.