Knowledge-sharing, Networking and the New Frontier of Research - our DocMIT and PITF Events 2025

Doctoral Meeting for Researchers in International Tax Law (DocMIT) 5-6 February 2025

IBFD Academic had the privilege of hosting the 22nd edition of the Doctoral Meeting for Researchers in International Tax Law (DocMIT) in the Auditorium at IBFD Headquarters in Amsterdam. The two-day event was greatly enriching for the doctoral students and the mentors alike. 

Each doctoral student had the opportunity to present their current doctoral research to a panel of three to four mentors drawn from within the IBFD Academic team and generous attendance by external professors as well as fellow doctoral students.

15 doctoral students were welcomed this year with 9 presentations on day 1 and 6 on day 2. The presentations were far-reaching, interesting and at various stages in the PhD process. This made for stimulating discussion during these days.

Day 1: Four sessions and nine presentations
For day 1, most of the doctoral submissions appeared to have a common thread, namely “nexus”. In recent years, this topic has received greater focus (including at the 76th IFA Congress in Cape Town and will remain a focus for the 77th IFA Congress in Lisbon later this year). It is encouraging to see these doctoral students working on different aspects of this topic.

After the welcome and introductory comments, the first session began with the topics of source and international taxation of services. Session two challenged the assertion that tax treaties are harmful to low-income countries and looked to issues and remaining challenges (for which there are many) of beneficial ownership.

In session 3, the presentations examined digital service tax and the utility and design of monetary thresholds in international tax law. Finally, the fourth and last session of day 1 had three divergent presentations. The first examined whether long-term residents (who are not citizens) should be entitled to vote by virtue of their continued fiscal contribution. The second sought to test whether the margin for tax competition was reduced by the global minimum tax, and the last presentation addressed explicit and implicit gender bias in tax legislation. 

Day 2: Three sessions and six presentations
The first session of day 2 covered firstly “The Earmarking of Corporate Taxation and the Law of Public Finance of the EU”. This interesting aspect was followed by the continuing highly relevant topic of “Conflicts between European law and International law”. 

After the coffee break, it was the turn of tax incentives and sustainability issues with presentations on the “Impact of Tax Incentives on CSR and Tax Avoidance Analogy” and “Sustainable Corporate Taxation”.

The last session after the lunch break addressed the tax incentives and FDI relationship as well as the evergreen issue of transfer pricing. The presentations were titled: “Responding to Regional and Global Calls: The Future of Tax Incentives for FDI in ASEAN and Indonesia” and the second was “The Regime of Value Judgments in Transfer Pricing. A Comparative Study of Peru and Australia in the Value Chain of Copper”.

This event continues to be a successful engagement of IBFD Academic with young scholars and future authors. We congratulate all the presenters on their presentations and wish them the best as they continue their PhD journeys. 

Postdoctoral International Tax Forum (PITF) - 5 February 2025

On the 5th of February, during the same days as the Docmit meeting, post-doctoral researchers were invited to present their work in the Postdoctoral International Tax Form (PITF). 

The researchers were paired with an established mentor who would give primary feedback on the research proposal of the participants, after which an extensive debate followed with peers and other distinguished tax experts who joined the session. 

This year, we hosted postdoctoral researchers from several institutions who gave presentations on the interplay of international human rights law and international tax law, the taxation of intermediates and contract providers in crypto asset transactions, the ability to pay principle in European Union law and its future after Pillar II and innovation and regulation in tax law-making. Internal members of IBFD also took the opportunity to present their own ongoing postdoctoral research.

Every year, the PITF provides a unique platform for postdoctoral researchers to present their cutting-edge research, engage in intellectual discourse, and network with leading experts in the field of international tax law.

The PITF also offered ample opportunities for networking, with dedicated breaks and social events designed to facilitate interaction among participants. This aspect of the event was highly appreciated, as it allowed postdoctoral researchers to connect with peers, mentors, and potential collaborators. The informal settings provided a relaxed atmosphere for discussing research interests, sharing experiences, and exploring future collaborations. 

For more information on participating in our DocMIT or PITF events, read here.