IBFD - International Bureau of Fiscal Documentation

12/10/2026

Last week, Prof. Dr Victor van Kommer represented IBFD at the 46th CATA Annual Heads Meeting and Technical Conference in Arusha, Tanzania.

Under the theme “Leveraging Technology for Efficient Revenue Collection”, the conference brought together tax leaders and experts to explore how technology can strengthen revenue administration and improve efficiency.

On Day One, Prof. Dr van Kommer joined a panel discussion on “The Four Pillars of Digitalisation: A Strategic Overview”, focusing on 12 key considerations for tax authority management when steering digital transformation.

The event provided an interesting forum to further the global discussion on digitalization in tax, particularly within the context of revenue collection.

At IBFD, we value opportunities to contribute to international dialogue and knowledge-sharing that help shape the future of tax administration worldwide and thank CATA for organizing this event.

Read the highlights from Day One of the conference here: https://www.catatax.org/post/cata-46-day-one-highlights-digital-transformation-takes-centre-stage-in-arusha

09/10/2026

Why is Italy considered a leader in VAT digitalization, and what lessons does it offer for the EU under ViDA?

We asked Stefania Lotito Fedele, Lead for VAT and other Indirect Taxes at NOEMA Global, and one of our EU Tax Focus authors to share her thoughts. Her response:

"Italy is considered a leader thanks to its centralized e-invoicing system, the Sistema di Interscambio, which enables real-time, transaction-level data reporting across B2G, B2B and B2C. This data-driven model has significantly reduced VAT fraud and improved compliance, offering a concrete blueprint for the EU’s shift towards harmonized digital reporting under ViDA."

What lessons from Italy’s e-invoicing system could be relevant for other EU member states implementing digital reporting under ViDA? Share your thoughts below.

You can read Stefania's EU Tax Focus note on this, titled 'Digital VAT Reporting in the EU: Insights from
the Italian Experience' (July, 2025), or her more recent note on "VAT Fraud in Italy: A Functional Analysis of the Burden of Proof in EU and Domestic Law" (May, 2026) in our EU Tax Focus archives here: https://www.ibfd.org/eu-tax-law-study-group?utm_source=social-media&utm_medium=Facebook&utm_campaign=StefaniaViDa9Oct

08/10/2026

"The working conditions here are very good. They're not just very good - they're almost perfect."

Meet Maša Ilić, a full-time tax advisor, and PhD candidate at the University of Belgrade, Faculty of Law. Maša recently spent some time as a visiting researcher in the IBFD library, where she was able to access resources on sourced-based nexus in corporate income taxation, the topic of her research.

Hear about Maša's experience, including a surprise 100 year-old discovery, by watching her full interview here: https://library.ibfd.org/client/en_GB/ibfdlibrary/?rm=VISITOR+INTERV0%7C%7C%7C1%7C%7C%7C0%7C%7C%7Ctrue&utm_source=social-media&utm_medium=Facebook&utm_campaign=LibraryVisitor8Oct

06/10/2026

Just under two weeks until the IBFD Dialogues in International Taxation seminar on 'The Impact of Public International Law on International Tax Law'.

Our annual seminar, taking place during the IFA Congress in Melbourne, Australia, will explore the growing interaction between public international law and international tax law, and its implications for the development of the global tax framework.

We have invited an esteemed panel to speak on this topic, including:
- Pasquale Pistone (IBFD Academic Chairman),
- Juliane Kokott (Advocate General, Court of Justice of the European Union),
- Guglielmo Maisto (Maisto & Associati),
- Johann Hattingh (University of Cape Town and Chief Editor of IBFD’s Bulletin for International Taxation),
- Katerina Perrou (National and Kapodistrian University of Athens Law School), and;
- Adolfo Martín Jiménez (University of Cádiz and Chair of IFA’s PSC)

There are still some spots left and registration is completely free as part of your IFA Congress access: https://www.ibfd.org/events/ibfd-dialogues-seminar-ifa-melbourne-2026?utm_source=social-media&utm_medium=Facebook&utm_campaign=IBFDDialogues6Oct

02/10/2026

Earlier this week, the Organisation for Economic Co-operation and Development (OECD) released the full version of the OECD Model Tax Convention on Income and on Capital (2025) (the 2025 OECD Model), as it read on 18 November 2025.

Read Francesco de Lillo's full report on this key development here:

On 30 September 2026, the OECD released the full version of the OECD Model Tax Convention on Income and on Capital (2025) (OECD Model (2025)) (for previous reporting, see OECD Releases Full Version of 2025 Model Tax Convention (30 September 2026)).The f...

02/10/2026

The September issue of the EU Tax Focus notes are out!

This month, subscribers received two notes covering interesting developments in EU Tax Law:

1. In 'Tax Abuse in Case of Dividend Flows under the PSD: AG Opinion in Neo Group' Niki Mitrakou covers Advocate General Juliane Kokott's opinion in Neo Group, following a request of the Lithuanian Tax Authorities (LTAs) for a preliminary ruling regarding the anti-abuse clause in the Parent-Subsidiary Directive (2011/96).

2. In 'All Aboard? The Dutch Take on the Taxation Omnibus Proposal' René Offermanns and Marnix Schellekens explore how the Netherlands are approaching the Taxation Omnibus Proposal, and discuss whether it's a blueprint for other EU Member States.

Each month, the EU Tax Law Study Group, our in-house think tank dedicated to to the study of direct tax law developments in the European Union, consult with international tax practitioners as well as internal IBFD experts to publish notes on the topics shaping discussion on EU direct tax in Europe.

EU Tax Focus newsletter subscribers receive these notes directly to their inbox at the end of each month, 100% for free. Subscribe now and never miss an EU Tax Focus note: https://www.ibfd.org/eu-tax-law-study-group?utm_source=social-media&utm_medium=Facebook&utm_campaign=ETF2Oct

01/10/2026

Last week, we hosted our 5th annual 'Markets & Clients Week 2026', which brought colleagues from across Europe, the US, China, Malaysia and Australia together at our Amsterdam HQ for three days of strategy, collaboration and future-focused planning.

Under the theme 'Together We Create Success', teams from Sales, Marketing, Dynamics, Customer Success and Market & Customer Insights explored market trends, aligned on global growth priorities, and worked across functions to shape ideas that will help define IBFD's 2027 plans. The week featured discussions on innovation, partnerships, brand activation, business development and automation, alongside a keynote speech on turning organisational "no's" into opportunities for progress and innovation.

More than a strategy event, the week was an opportunity to strengthen connections across regions, exchange perspectives and build momentum for the future.

Following this, we had an all-staff get-together at UP Events in Amsterdam, where colleagues had the opportunity to blow off some steam, eat a delicious BBQ and engage in fun games together, before it was time for everyone to say goodbye for another year!

Thanks to everyone who contributed to such a successful week!

For opportunities at IBFD, see: https://www.ibfd.org/careers?utm_source=social-media&utm_medium=Facebook&utm_campaign=StaffEvent1Oct

30/09/2026

Looking to take on a new project and broaden your professional profile this autumn?

We’re pleased to announce several Africa-focused opportunities for correspondents, freelance editors and authors at IBFD.

🌍 Tax News Correspondents
We’re looking for professionals with expertise in taxation or related legal and regulatory fields to provide timely updates on legislative, administrative and judicial tax developments in:

Burundi • Comoros • Republic of the Congo • Gabon • Togo • Djibouti • Côte d’Ivoire • Mali • Niger

✍️ Freelance Editors
We’re seeking professionals with strong editorial skills and a solid understanding of tax and legal developments to support the editing of Tax News reports covering English-speaking countries in Sub-Saharan Africa.

📚 Authors
We’re looking for authors to regularly update the Seychelles country chapters on our tax research platform. Suitable candidates should have relevant tax expertise and strong writing skills.

All opportunities are paid and offer the chance to contribute your expertise while building your professional profile and expanding your network within the IBFD community and beyond.

Interested? Find out more about these opportunities and how to apply: https://www.ibfd.org/authors-contributors/news-online-collections

24/09/2026

Tomorrow will be our final webinar as part of our 2026 webinar series in collaboration with IFA LATAM.

Closing out this year's dynamic series, we'll zero in on "La resolución de conflictos internacionales en materia fiscal, entre procedimiento amistoso bajo CDIs y otras medidas" / "International Tax Dispute Resolution: Between the Mutual Agreement Procedure Under Tax Treaties and Other Mechanisms".

The session will run from 16:30 (CEST) and the panel will include Alessandro Turina (moderator),
Sergio Daniel Vergara, Fernando Miguel Vargas Archundia and Gabriela Rodriguez Arguijo.

Register you or your team here: https://www.ibfd.org/events/ibfd-ifa-latam-webinars-news-international-taxation-and-its-impact-latin-america?utm_source=social-media&utm_medium=FB&utm_campaign=IFALATAM24Sept -25-september-1630-cest

23/09/2026

Last week, we were delighted to host an in-person Masterclass on 'Principles of International Business Taxation' (PIBT) in Amsterdam.

During our 5-day Masterclass, the group - which included participants from Nigeria, Oman, Pakistan and the United Arab Emirates working in the private sector (including corporate tax departments, advisory firms and professional services organisations), public-sector institutions and other organisations - explored key concepts of international taxation and tax treaties through expert-led sessions, practical case studies and interactive discussions.

Topics included:
-residence,
-permanent establishments,
-attribution of profits,
-investment income,
-capital gains,
-transfer pricing,
-employee taxation, and;
-anti-abuse provisions.

The Masterclass was developed under the content lead of Bart Kosters and delivered by Carlos Gutierrez P., Angelika Xygka, Bart Kosters, Marnix Schellekens, Birhanu Tadesse Daba, Ruxandra Vlasceanu, Dusan Arsenovic and Vanessa Arruda Ferreira.

We'd like to thank the group for their active participation and for engaging in open dialogue throughout.

If you or year team would benefit from a Masterclass lead by IBFD experts, then check out the remaining dates we have this year: https://www.ibfd.org/training/IBFD-masterclasses?utm_source=social-media&utm_medium=LinkedIn&utm_campaign=PIBTMC23Sept

Don't see one that's relevant? We offer tailored courses for your organization's needs: https://www.ibfd.org/training/enterprise-training?utm_source=social-media&utm_medium=LinkedIn&utm_campaign=PIBTMC23Sept