Tidigare


IFA-medlemmar hittar nationalrapporterna till de respektive ämnena genom att logga in på www.ifa.nl


Tidigare kongresser


2014 Mumbai, Indien (12-17 oktober)


Subject I: Cross-border outsourcing - issues, strategies and solutions


Swedish branch reporter: Jérôme Monsenego


Subject II: Qualification of taxable entities and treaty protection


Swedish branch reporter: Christina Hammarstrand



2013 Köpenhamn, Danmark (11 september- 16 september)


Subject I: The taxation of passive foreign income for Groups of companies


Swedish branch reporter: Anna Gerson


Subject II: Exchange of information and cross-border cooperation between tax authorities


Swedish branch reporters: Ulrika Gustafsson-Myslinski


 

2012 Boston, USA (30 september- 5 oktober)


Subject I: Enterprise services


Swedish branch reporter: Pernilla Rendahl


Subject II: The debt-equity conundrum


Swedish branch reporter: Axel Hilling

 

 

2011 Paris, Frankrike (11 september- 16 september)


Subject I: Cross-border business restructuring


Swedish branch reporters: Anders Köhlmak, Maria Andersson and Karin Lagerbileke


Subject II: Key practical issues to eliminate double taxation of business income


Swedish branch reporters: Martin Berglund and Fredrik Bexelius.

 

 

2010 Rom, Italien (29 augusti - 3 september)


Subject I: Tax treaties and tax avoidance: application of anti-avoidance provisions


Swedish branch reporter: Anna Johansson and Anders Benktsson.


Subject II: Death as a taxable event and its international ramifications



2009 Vancouver, Kanada (30 augusti - 4 september)


Subject I: Is there a permanent establishment?


Swedish branch reporter: Robert Glansberg.


Subject II: Foreign exchange issues in international taxation.


Swedish branch reporter: Jan Bjuvberg.



2008 Bryssel, Belgien


Subject I: Non-discrimination at the crossroads of international taxation.


Swedish branch reporter: Anders Erasmie.


Subject II: Taxation of interest : new tendencies.


Swedish branch reporters: Lars Jonsson and Peter Melz.

  


2007 Kyoto, Japan


Subject I: "Transfer Pricing and Intangibles"


Swedish branch reporters: Magnus Grive and Lars-Eric Ericsson.

    

Subject II. "Conflicts in the attribution of income to a person"


Swedish branch reporter: Ulrika Gustafsson Myslinski.

 


2006 Amsterdam, Nederländerna


Subject I: “The tax consequences of restructuring of indebtedness (debt work-out)”


National reporter: Helena Rempler


Subject II: “The attribution of profits to permanent establishments”


National reporter: Karin von Uthmann   


 

2005 Buenos Aires, Argentina


Subject I: “Source and Residence: A new configuration of their principles”


National reporter: Mattias Dahlberg


Subject II: “Tax treatment of international acquisitions of businesses”


National reporter: Margareta Leijonhufvud   


 

2004 Wien, Österrike


Subject I: ”Double non-taxation”


National reporter: Maria Hilling


Subject II: “Group taxation”


National reporter: Bertil Wiman



2003 Sidney, Australien


Subject I: “Trends in company shareholder taxation: single or double taxation?”


National reporter: Niclas Virin


Subject II: “Consumption taxation and financial services”


National reporter: Anders Hultqvist


 

2002 Oslo, Norge


Subject I: ” Form and substance in tax law”


National reporter: Ulrika Rosander


Subject II: “The tax treatment of transfer of residence by individuals”


National reporter: Mikael Holmgren/Kristina Benjaminsson.


 

2001 San Francisco, USA


Subject I: “Taxation of income derived from electronic commerce”


National reporter: Björn Westberg


Subject II: “Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends”


National reporter: Mattias Dahlberg


 

2000 München, Tyskland


Subject I: “Tax treatment of hybrid financial instruments in cross-border transactions”


National reporter: Anders Hultqvist


Subject II: “International tax aspects of deferred remunerations”


National reporter: Berit Rohdin



1999 Eilat, Israel


Subject I: "Taxation of non-profit organizations"


National reporter: Kent Simon


Subject II: "Advance rulings"


National reporter: Christer Silfverberg


 

1998 London, Storbritannien


Subject I: "Tax treatment of corporate losses"


National reporter: Lars Samuelson


Subject II: "Practical issues in the application of double tax conventions"


National reporter: Inger Paulin


 

1997 New Delhi, Indien


Subject I: "The taxation of income derived from the supply of technology"


National reporter: Peter Sundgren


Subject II: "The taxation of investment funds"


National reporter: Cecilia Gunne


 

1996 Geneve, Schweiz


Subject I: "Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions"


National reporter: Anders Köhlmark/Ulf Tivéus


Subject II: "International aspects of thin capitalization"


National reporter: Sture Bergström/Leif Gäverth



1995 Cannes, Frankrike


Subject I: "International income tax problems of partnerships"


National reporter: Mats Andersson/Eva Jonasson-Melin


Subject II: "Tax aspects of derivative financial instruments"


National reporter: Niclas Virin/Margareta Sahlström


 

1994 Toronto, Kanada


Subject I: "Deductibility of interest and other financing charges in computing income"


National reporter: Peter Melz


Subject II: "National and international tax consequences of demergers"


National reporter: Lennart Larsson/Anne Ruthberg


 

1993 Florens, Italien


Subject I: "Interpretation of double taxation conventions"


National reporter: Kerstin  Boström/Rolf Tyllström


Subject II: "Non-discrimination rules in international taxation"


National reporter: Jörgen Bengtsson


 

1992 Cancun, Mexiko


Subject I: "Transfer pricing in the absence of comparable market prices"


National reporter: Richard Arvidsson


Subject II: "Tax consequences of international acquisitions and business combinations"


National reporter: Ander Köhlmark/Ulf Tivéus


 

1991 Barcelona, Spanien


Subject I: "The Determination of the Tax Base for Real Property"


National reporter: Anders Hedman


Subject II: "Protection of Confidential Information in Tax Matters"


National reporter: Leif Alsheimer


 

1990 Stockholm, Sverige


Subject I: "Taxation of Cross Border Leasing"


National reporter: Lennart Blecher/Peter Nordquist


Subject II: "International mutual assistance through exchange of information"


National reporter: Stefan Vogel



1989 Rio de Janeiro, Brasilien


Subject I: “The disregard of a legal entity for tax purposes”


National reporter: Johan Salsbäck


Subject II: “Administrative and compliance costs of taxation”


National reporter: Bo Norrman/Håkan Malmer


 

1988 Amsterdam, Nederländerna


Subject I: “Recognition of foreign enterprises as taxable entities”


National reporter: Suzanne Knöös


Subject II: “Tax treatment of computer software”


National reporter: Peter Utterström


 


1987 Bryssel, Belgien


Subject I: “The fiscal residence of companies”


National reporter: Bjorn Ohde


Subject II: “Tax problems of the liquidation of corporations”


National reporter: Leif Edvardsson


 

1986 New York, USA


Subject I: “Transfer of assets into and out of a taxing jurisdiction”


National reporter: Bertil Wiman


 Subject II: “Currency fluctuations and international double taxation”


National reporter: Per Thorell


 

1985 London, Storbritannien


Subject I: “The assessment and collection of tax from non-residents”


National reporter: Kent Sundqvist


Subject II: “International double taxation of inheritances and gifts”


National reporter: E. Waller


 

1984 Buenos Aires, Argentina


Subject I: “Fiscal obstacles to the international flow of capital between a parent and its subsidiary”


National reporter: Sten Hamberg


Subject II: “Social security contributions as a fiscal burden on enterprises engaged in international activities”


National reporter: Ulf Ryderberg



1983 Venedig, Italien


Subject I: “Tax Avoidance/Tax Evasion”


National reporter: Sture Bergström


Subject II: “International problems in the field of general taxes on sales of goods and services”


National reporter: Hans Fink


 

1982 Montreal, Kanada


Subject I: “The tax treatment of interest in international economic transactions”


National reporter: Hans-Georg Fornbäck/Lars Jaktling


Subject II: “Taxation of payments to non-residents for independent personal services”


National reporter: Peter Utterström


 

1981 Berlin, Tyskland


Subject I: “Mutual agreement - procedure and practice”


National reporter: Jan Francke/Gustaf Lindencrona/Nils Mattson


Subject II: “Unilateral measures to prevent double taxation”


National reporter: Claes Söderström


 

1980 Paris, Frankrike


Subject I: “The dialogue between the tax administration and the taxpayer up to the filing of the tax return”


National reporter: Christer Åstrand


Subject II: “Rules for determining income and expenses as domestic or foreign”


National reporter: -




1979 Köpenhamn, Danmark


Subject I: “The taxation of transfers of family-held enterprises on death or inter vivos”


National reporter: Claes Söderström/Per Anclow


Subject II: “The effect of losses in one country on the income tax treatment in other countries of an enterprise or of associated companies engaged in international activities”


National reporter: Per Thorell


 

1978 Sidney, Australien


Subject I: “Taxation of the extractive industries”


National reporter: Göran Grosskopf


Subject II: “Taxation of payments to non-residents for independent personal services”


National reporter: -


 

1977 Wien, Österrike


Subject I: “Inflation and taxation”


National reporter: Göran Grosskopf


Subject II: “Determination of the taxable profit of corporations”


National reporter: Claes Söderström


 

1976 Jerusalem, Israel


Subject I: “Tax incentives as an instrument for achievement of governmental goals”


National reporter: -


Subject II: “The definition of capital gains in various countries”


National reporter: Ulf Tivéus


 

1975 London, Storbritannien


Subject I: “Tax treatment of the importation and exportation of technology know-how, patents, other intangibles and technical assistance”


National reporter: Allan Stenshamn


Subject II: “Allocation of expenses in international arm’s length transactions of related companies”


National reporter: Claes Söderström


 

1974 Mexico


Subject I: “Tax consequences of domestic and foreign corporations as vehicles for joint ventures”


National reporter: -


Subject II: “Tax problems resulting from the temporary activity abroad of employees of enterprises with international operations”


National reporter: -


 

1973 Lausanne, Schweiz


Subject I: “The taxation of enterprises with permanent establishments abroad”


National reporter: -


Subject II: “Partnerships and joint enterprises in international tax law”


National reporter: -


 

1972 Madrid, Spanien


Subject I: “The Income, fortune and estate tax treatment of household units”


National reporter: Gunnar Björne


Subject II: “Tax consequences of changes in foreign exchange rates”


National reporter: Dorothea Strömberg


 

1971 Washington, USA


Subject I: “The fiscal treatment of international investment trusts and mutual funds, having regard to the major regulatory and foreign exchange features in the various countries.”


National reporter: -


Subject II: “Criteria for the allocation of items of income and expense between related corporations in different states, whether or not parties to tax conventions.”


National reporter: Sven-Olof Lodin


 

1970 Bryssel, Belgien


Subject I: “The multiple burden on dividends and shares by taxation on income and capital of both corporations and shareholders; possibilities of modification.”


National reporter: -


Subject II: “The national and  especially international  tax problems arising from the merger of enterprises.”


National reporter: Gustaf Lindencrona


 

1969 Rotterdam, Nederländerna


Subject I: “The recognition of services and licence of incorporeal rights between parent companies and their foreign subsidiaries. Avoidance of double taxation in case of non-recognition by tax  administrations”


National reporter: Sven-Olof Lodin


Subject II: “The possibilities and disadvantages of extending national tax reduction measures, if any, to foreign scientific. Educational or charitable institutions”


National reporter: -


Subject III: “Studies on International Fiscal Law”


National reporter:


 

1968 Montevideo, Uruguay


Subject I: “The relation between the structures fiscal systems and economic development in developing countries”


National reporter: -


Subject II: “Territorial limits of fiscal authorities on succession and wealth taxes”


National reporter: Göran Englund


 

1967 Stockholm, Sverige


Subject I: “Changes in the tax system as a part of stabilization policy-their technical and legal implications”


National reporter: H. Alm/Dag Helmers/Göran Linders


Subject II: “The development in different countries of the concept of a permanent establishment, notably from the point of view of harmonization in future double taxation agreements”


National reporter: Göran Linders/Dag Helmers



1966 Lissabon, Portugal


Subject I: “Les problèmes que posent sur le plan fiscal les mouvements d’intégration entre pays tant pour les Etats groupés ou non groupés que pour les groupements plurinationaux.”


National reporter: Gustaf Lindencrona


Subject II: “ La traitement fiscal des distributions gratuites et ses répereussions du point devue international.”


National reporter: Sven-Olof Lodin


 

1965 London, Storbritannien


Subject I: “The interpretation of tax laws with special reference to form aid substance”


National reporter: Bertil Wennergren


Subject II: “Advance rulings by the tax authorities at the request of a taxpayer”


National reporter: E. Reuterswärcl


 

1964 Hamburg, Tyskland


Subject I: “Les problèmes internationaux que posent, pour  l’imposition des benefices, les regimes d’amortissement et d’évaluation, y compris la réévaluation des bilans”


National reporter: -


Subject II: “La delimitation des pouvoirs fiscaux du pays du siege ou du domicile et les pouvoirs des autres pays, ce qui concerne les sociétés de capitaux et leurs actionnaires”


National reporter: C. O. Sandström


 

1963 Paris, Frankrike


Subject I: “Le regime fiscal compare au processus de la concentration des enterprises.”


National reporter: -

 

Subject II: “Les measures fiscals à prendre par les pays exportateurs de capitaux en vue d’encourager les investissements dans les pays en voie de développement.”


National reporter: -


 

1962 Aten, Grekland


Subject I: “Le regime Fiscal de rimportation et de i´exportation de merchandises”


National reporter: -


Subject II: “Les problèmes Fiscaux soulevés par les sociétés d’ investissement et de placement à caractère ternational”


National reporter: -


 

1961 Jerusalem, Israel


Subject I: “Mesures unilatérales tendant à éviter la double imposition, particulièrement en ce qui concerne les aspects fiscaux des relations entre pays exportateurs de capitaux et pays en cours de développement.”


National reporter: -


Subject II: “l’axation des Sociétés Imbriquées”


National reporter: H. Sterner



1960 Bale, Schweiz


Subject I: “The Treatment of Capital Gains for Tax Purposes”


National reporter: Leif Mutén


Subject II: “The Interprétation of the Double Tïixation Conventions”


National reporter: K. Ahlm


Subject III: "The Treatment of Debts and Interests Thereon in International Taxation


National reporter: -



1959 Madrid, Spanien


Subject I: “Le contrôle fiscal: ses aspects juridiques, psychologiques et économiques.”


National reporter: -


Subject II: “Les measures fiscals destinées à faciliter le movement international des capitaux.”


National reporter: -


 

1958 Knokke, Belgien


Subject I: “taxation des revenues de l’exploitation des brevets d’invention, marques de fabrique et modèles industriels, spécialement du point de vue international.”


National reporter: -


Subject II: “La prevue en droit fiscal.”


National reporter: -


 

1957 Wien, Österrike


Subject I: “Les garanties juridiques du contribuable à l’égard du Fisc.


National reporter: C. O. Sandström


Subject II: “L’établissement stable dans le droit fiscal national et international; la notion de l’établissement stable et la repartition du patrimoine et des benefices entre plusieurs établissements stables de la meme enterprise.


National reporter: -


Subject III: “(Thème d’étude). La propriété intellectuelle et industrielle à l’égard du Fisc.”


National reporter: Dag Helmers


 

1956 Rom, Italien


Subject I: “


National reporter: -


Subject II: “L’influence réciproque de la forme juridique, de la nature  et des dimensions des enterprises, d’une part, de leur regime fiscal de l’autre (du point de vue national et international)”


National reporter: Leif Muten


Subject III: “La garantie juridique des contribuables à l’égard du fisc.”


National reporter: Dag Helmers


 

1955 Amsterdam, Nederländerna


Subject I: “Le cumul des revenus du foyer familial au double point de vue de l’etablissement et du recouvrement de l’impot”


National reporter: -


Subject II: “La double imposition dans le domaine des impots sur le chiffre d’affaires”


National reporter: -


Subject III: “Double tax burden on profits earned and disiributed by limited companies”


National reporter: C. O. Sandström


 

1954 Köln, Tyskland


Subject I: “Tax measures to facilitate international movements of capital. Tax measures likely to encourage private savings both in movable and immovable property. International  companies in national and international tax law; the influence of the existing relations between undertakings established in different countries on the determination of the taxable profits in each of these countries. Double taxation resulting from the taxing of company profits as well as from the taxing of the same profits as far as they have been distributed to shareholders viewed from the standpoint of comparative law as well as from that of tax policy"


National reporter:


Subject II: Annex


National reporter:


 

1953 Paris, Frankrike


Subject I: “La réforme des impôts sur le chiffre d'affaires dans les différents pays del'Europe Occidentale , en vue de leur unification."


National reporter: -


Subject II: “Les différentes conceptions admises ou possibles pour définir la valeur fiscale des biens corporels ou incorporels."


National reporter: -


Subject III: "Les mesures fiscales susceptibles de faciliter les mouvents internationaux de capitaux dans le cadre européen de l'économie mondiale ou d'une économie continentale plus restreinte."   


National reporter: -   


 

1952 Bryssel, Belgien


Subject I: “Comparison of tax provisions for reserves and depreciation allowances. The incidence of fiscal and parafiscal charges on the costs of production"


National reporter: -


Subject II: “Tax concessions to be made by a country with a view to attracting capital and enterprise from foreign countries - including special problems of sea- and airtransport enterprises; Multilateral conventions between the countries of Western Europe in order to avoid multiple, extraterritorial and discriminatory taxes"


National reporter: -


 

1951 Zürich, Schweiz


Subject I: “Le lieu d’imposition des personnes pjiysiques en matière d’impôts directs”


National reporter: B. Villard


Subject II: “Interprétation jndiciairç des conventions de doubles impositions et nécessité ou opportunité d’une jiirisdiction fiscale internationale”


National reporter: C. O. Sandström


Subject III: “Expériences en matière d’impôts extraordinaires sur la fortune”


National reporter: -