International Bureau of Fiscal Documentation

TTHE IBFD IS A PRIVATE RESEARCH FOUNDATION LOCATED IN AMSTERDAM, THE NETHERLANDS. THE IBFD IS DEDICATED TO PROVIDING THOROUGH, COMPLETE, AND DETAILED INFORMATION ON INTERNATIONAL TAXATION THROUGH THE COLLECTION AND DISSEMINATION OF SOURCE DOCUMENTS, DATA, TABLES, COMMENTARY AND ANALYSIS OF NATIONAL TAX LEGISLATION, TAX REGULATIONS, TAX CASES, TAX TREATIES, AND TAX SYSTEMS OF COUNTRIES LOCATED THROUGHOUT THE WORLD. THE INFORMATION IS MADE AVAILABLE TO THE PUBLIC PRIMARILY THROUGH A WEB-BASED RESEARCH PLATFORM. THE IBFD ALSO PUBLISHES PROFESSIONAL LEVEL BOOKS, TREATISES, AND JOURNALS IN PRINT FORM, ALTHOUGH THIS REPRESENTS A MINOR PORTION OF IBFD REVENUE. THE WEBSITE OF THE IBFD IS www.ibfd.org. THE PRIMARY USERS OF IBFD INFORMATION ARE ACCOUNTING FIRMS, LAW FIRMS, GOVERNMENTS, UNIVERSITIES, TAX ADVISORS AND TAXPAYERS IN COUNTRIES THROUGHOUT THE WORLD. IT IS THE GOAL OF THE IBFD TO PROVIDE INFORMATION AND ANALYSIS ON A FULLY INDEPENDENT, NEUTRAL, AND NON-PARTISAN BASIS FOR BOTH GOVERNMENTS, TAX ADVISORS, AND TAXPAYERS. THE RESEARCH STAFF OF THE IBFD IS COMPRISED OF ATTORNEYS, ACCOUNTANTS, ECONOMISTS AND OTHER PROFESSIONALS WITH EXPERTISE AND EXPERIENCE IN INTERNATIONAL TAXATION. THROUGH ITS TAX SERVICES DEPARTMENT, THE IBFD ENGAGES IN TAX TRAINING COURSES FOR TAX PROFESSIONALS AND TAX ADMINISTRATIONS AND IN TAX RESEARCH AND CONSULTANCY PROJECTS FOR GOVERNMENTAL AGENCIES AND DEPARTMENTS, INCLUDING THE OECD. THROUGH ITS ACADEMIC DEPARTMENT, THE IBFD PROVIDES SPEAKERS FOR INTERNATIONAL TAX CONFERENCES AND HOSTS VISITING POST-DOCTORATE FELLOWSHIP OPPORTUNITIES FOR UNIVERSITY PROFESSORS AND OTHER ACADEMICS CONDUCTING RESEARCH IN INTERNATIONAL TAXATION. THE IBFD MAINTAINS A TAX LIBRARY WHICH IS OPEN TO THE PUBLIC, INCLUDING LL.M. STUDENTS FROM UNIVERSITIES IN THE NETHERLANDS AND OTHER ACADEMIC INSTITUTIONS AND RESEARCHERS. THE IBFD BELIEVES THAT IT MAINTAINS THE LARGEST COLLECTION OF BOOKS AND MATERIALS ON INTERNATIONAL TAXATION THAT IS AVAILABLE. THE IBFD IS THE SPONSOR AND HOST RESIDENT OF THE INTERNATIONAL ASSOCIATION OF TAX JUDGES (IATJ), A VOLUNTARY ASSOCIATION OF JUDGES WHO ARE MEMBERS OF NATIONAL TAX COURTS. THE IATJ ACTS AS A FORUM FOR TAX JUDGES THROUGHOUT THE WORLD TO SHARE INFORMATION, KNOWLEDGE, AND EXCHANGE OF VIEWS. THE IATJ'S MEMBERSHIP IS COMPOSED OF MORE THAN 150 JUDGES REPRESENTING AFRICA, ASIA, AUSTRALIA, EUROPE, NORTH, AND SOUTH AMERICA, AND INCLUDES TAX JUDGES IN THE UNITED STATES.