Prof.Dr. Billur Yaltı

Prof.Dr. Billur Yaltı

International Fiscal Association (IFA) was established in 1938 with its headquarters in the Netherlands. IFA is the only non-governmental and non-sectoral international organization dealing with fiscal matters.

Various tax academics and practitioners led by Prof. Dr. Billur Yaltı founded International Fiscal Association (IFA Turkey) in line with the general objectives of IFA headquarters in 2012. The Association’s IFA Country Branch status was approved in the Boston Congress in the same year. Therefore, Turkey has become the 63rd member country of IFA. IFA Turkey currently has more than 100 members. Academics and businesspeople are represented equally in the association.

IFA Turkey’s members gather occasionally and conduct projects by means of working groups.

IFA Turkey’s first special project was a collective book project to develop Turkey’s approach in international tax law issues. Given that Turkey had not been represented in previous IFA Congresses and could not prepare any national report as it did not have any country branch, this project was initiated to close this gap. 16 subjects were selected from IFA’s previous congress subjects, a team of reporters was created from members, and workshops were organized for discussing the reports among members and receiving contributions from members. The book was aimed both to significantly contribute to theory on a national level and to include the Turkish approach in the international tax law knowledge.

Since IFA Turkey became entitled to serve as country reporter in annual congresses following its incorporation, it prepared the country reports about two subjects of 2015 Basel Congress for the first time (Taxpayer Rights – Tax Aspect of Research and Development Expenditures).

IFA Türkiye’nin ilk özel projesi, uluslararası vergi hukuku konularında Türkiye yaklaşımının oluşturulması için bir ortak kitap çalışması olmuştur. Bu çalışma, daha önceki yıllarda IFA Kongrelerinde, ülke kolu olmadığı için, Türkiye’nin temsil edilemediği ve ulusal rapor hazırlayamadığı gerçeğinden hareket ederek, bu açığı kapama düşüncesiyle başlatılmıştır. IFA’nın eski kongre konularından 16 konu seçilmiş, Dernek üyelerinden oluşan bir raportör ekibi oluşturulmuş, raporların üyeler arasında tartışmaya açılması ve katkı sağlanması amacıyla çalıştaylar düzenlenmiştir. Kitabın hem ulusal düzeyde literature önemli katkısının olması hem de uluslararası vergi hukuku birikimine Türk yaklaşımını dâhil etmesi amaçlanmıştır.