International Fiscal Association. Congress

• The tax treatment of transfer of residence by individuals =
• Advance rulings =
• Cross-border effects of restructuring, including change of legal form
• Harmonization of corporate taxes in the EC
• Inheritance and wealth tax aspects of emigration and immigration of individuals
• International taxation of dividends reconsidered in light of corporate tax integration
• Is there a permanent establishment?
• L'imposition des revenus provenant des transferts de technologie =
• Non-discrimination at the crossroads of international taxation
• Practical experience with the OECD transfer pricing guidelines
• Tax treatment of hybrid financial instruments in cross-border transactions =
• Tax treatment of hybrid financial instruments in cross-border transactions = Traitement fiscal des instruments financiers hybrides dans les opérations transfrontalières