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International Fiscal Association

The International Fiscal Association (IFA) was established in 1938 with its headquarters in Rotterdam, the Netherlands. It is the only non-governmental and non-sectoral international organisation dealing with fiscal matters.

IFA’s 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 108 countries, consisting of high level representatives from both the private and the public sectors, including the courts, universities and international governmental and non-governmental organisations, and IFA Branches have been set up in 63 countries.

Along with the increasing internationalisation 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 organisations 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.

More information is available at the IFA website at www.ifa.nl.

Malaysia Branch

The Malaysia Branch was registered in December 1981 under the Societies Act, 1986. The Branch has organised various forums and seminars on topics such as the Annual Budget (both Malaysia and Singapore), Promotion of Investments Act 1986, Tax Avoidance, Sales Tax and Value Added Tax, Corporate Reconstructions, Goods and Services Tax, Transfer Pricing, etc.

It is the intention of the Malaysia branch to publicise new developments in fiscal matters in Malaysia, particularly with regard to taxation, and to promote discussion and the exchange of knowledge, experience and views with respect to fiscal law. It also aims to seek consultative status with the relevant authorities and to assist in the development of greater co-operation between the ASEAN countries in the field of taxation and to promote this concept internationally.

 

 

 

 

Contacts with other Organisations

IFA has consultative status with the United Nations Economic and Social Council. In that capacity, it is represented at meetings of the UN Committee of Experts on International Tax Cooperation. 
 
IFA also maintains close contact with the fiscal activities of the EU, the CIAT, the ICC, the OECD and various other organisations, including its sister organisation, the International Bureau of Fiscal Documentation (IBFD). 
 

An illustration of IFA's unique role in the world of taxation, where the public and private sectors are natural adversaries, is the fact that at each Congress a joint IFA/OECD Seminar is held with Panellists belonging to both organisations to discuss issues of common interest. 

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