International VAT Monitor

The Scholar Meeting of International Tax Researchers (ScholarMIT) is designed for early-career tax scholars who have obtained their PhD and are under the age of 50. This event, held at the IBFD Head Office in Amsterdam on 1-2 February 2027, provides a dynamic platform for researchers to discuss their ongoing projects, receive expert coaching, and exchange innovative ideas with colleagues from around the world. What is the eligibility criteria?

(a) Facts. This decision arose from a batch of appeals and petitions. The taxpayers (comprising online gaming companies, casino operators and others) received notices from the GST authorities demanding tax at 28% on the total face value of bets or stakes placed by players, rather than solely on the platform fee or commission charged by the operators. (b) Issue.

We invite you to submit your abstracts for our fourth Academic Tax Conference (ATC), to be held in Amsterdam on 13 and 14 May 2027. The ATC 2027 focuses on the theme “Legal Certainty and Taxation”. Legal certainty is featured in most legal systems and carries several complex ramifications in relation to taxation, raising profound theoretical and practical challenges.

Scalable Training to Navigate the Evolving International Tax Landscape At IBFD, we are passionate about education. With our trusted tax expertise, supported by a dedicated learning platform and educational design capabilities, we develop and deliver enterprise‑level tax academies for organizations worldwide. Today’s tax environment is more complex, fast‑moving, and technologically demanding than ever.

Welcoming Prof. Michael Lang Prof. Michael Lang is widely regarded as one of the leading scholars in international tax law. He serves as Head of the Institute for Austrian and International Tax Law at WU Vienna (Vienna University of Economics and Business), where he leads a research team of more than 40 researchers. His work focuses on European tax law, tax treaty law, and the jurisprudence of the Court of Justice of the European Union. Throughout his distinguished academic career, Prof.

Hosted by the IBFD Centre for Studies in African Taxation (IBFD-CSAT), the 11th Africa Tax Symposium tackles the practical challenges faced by governments and tax practitioners in the application of domestic law and tax treaties. Some of the key topics include the taxation of cross-border services, current tax treaty controversies, practical transfer pricing issues, the future of tax administration, and recent developments in global tax governance.

Personal income tax (PIT) on rental income arising from residential leases and subleases earned by individuals is reduced for both existing and new lease contracts (i.e. the PIT rate is reduced from 25% to 10%). In addition, a PIT exemption for capital gains arising from the sale of properties is available where the proceeds are reinvested in residential properties intended for lease at moderate rents (i.e. rents up to EUR 2,300).

This two-day intermediate-level course is designed to equip participants with practical, hands-on insights and comprehensive coverage of the most important issues in international taxation and transfer pricing. Participants will explore Permanent Establishment (PE) rules in practice, examining current approaches, compliance challenges, and real-world scenarios that impact cross-border taxation.

About the winning publications Qiang’s original approach to economic allegiance brings valid arguments to challenge the conventional view that the benefit principle underpins international taxation. The author’s conceptual framework makes economic allegiance suitable to operate without physical presence, thus in a way that might operate for both source and residence jurisdictions, stressing the value of human relations over things.

Pasquale Pistone and Philip Baker, the Directors of IBFD’s OPTR, have overseen the publication of the Yearbook again for this cycle. The Yearbook was introduced at the “Day with IBFD Academic”, a day before the Academic Tax Conference. During the presentation of the Yearbook, Pasquale Pistone, Filip Debelva, Alessandro Turina, Ivan Lazarov and Sam van der Vlugt presented various parts of the Yearbook that they thought to be significant shifts during 2025 in the protection of taxpayers’ rights.