International Fiscal Association (IFA) was established in 1938 with its headquarters in the Netherlands. Being the only non-governmental and non-sectoral international organization dealing with fiscal matters, IFA is also a scientific research institution where all academics and practitioners of finance from all over the world are equally and completely represented.
Its objects are the study and advancement of international and comparative law in regard to public finance, specifically international and comparative fiscal law and the financial and economic aspects of taxation. IFA seeks to achieve these objects through its Annual Congresses and the scientific publications relating thereto as well as through scientific research.
Although the operations of the IFA are essentially scientific in character, the subjects selected take account of current fiscal developments and changes in local legislation.
Along with the increasing internationalization of the world’s economies, international tax issues have become more numerous and of greater importance. IFA has played an essential role both in the development of certain principles of international taxation and in providing possible solutions to problems arising in their practical implementation. It has been able to do so because its membership consists of high level representatives from both the private and the public sectors, including the Courts, Universities and international governmental and non-governmental organizations and because the Association has maintained over the years high standards in its debates and conclusions.
Thus, IFA has offered the necessary forum to experts belonging to different sectors of society, where opinions on topics of international taxation can be exchanged with respect for each other’s background and responsibilities.
Membership of IFA now stands more than 12,500 from 112 countries. In 67 countries IFA members have established IFA Branches. IFA country branch acts as the local representative of IFA headquarters.