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IFA 2023

CANCUN MEXICO OCT 22-26

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Welcome IFA Members

Edgar M. Anaya Bourgoing

President of the Organizing Committee

We are delighted to invite you to our 75th Congress of the IFA in Cancún, Mexico.

Our congress will take place from October 22 to 26, 2023, in the heart of the Mayan Riviera, where we will put together the latest scientific topics, as well as a variety of social and cultural activities providing a unique opportunity to enrich us personally and professionally.

Our venue will be the Moon Palace Arena Convention Center, an extraordinary and safe complex that provides a great opportunity for excellent business interaction. International tax practitioners, judges, adjudicators, academics, and representatives of numerous governmental and non-governmental organizations will have a unique forum to exchange, debate, meet and interact with friends, colleagues, sponsors, and exhibitors.

Prepare to explore Cancun and the Mayan world and get immersed in the cradle of the Mayan civilization, rich in history and irresistible nature; it is a paradise for nature lovers and adventure seekers. So whether before or after our IFA Congress, take time to enjoy our world-famous beaches, culture, amenities, and nightlife as Cancun offers a wide range of activities for visitors of all ages, from a splendorous landscape to a visit to the mystical ruins.

We are looking forward to seeing you in Cancun!

About IFA

The International Fiscal Association (IFA) was established in 1938, with its headquarters in the Netherlands. It is the only non-governmental and non-sectoral international organisation dealing with fiscal matters. IFA is a neutral, independent, non-lobby organisation and as such the only global network of its kind.

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 objectives through its Annual Congresses and the scientific publications relating thereto as well as through scientific research.

Along with the increasing globalization of the world's economies, international tax issues have become more numerous and of greater importance. Since the end of World War II IFA has played an essential role both in the development of principles of international taxation and in providing possible solutions in their implementation.

IFA has grown to a truly global association with over 12,500 members from 114 countries. In 70 countries IFA members have established IFA Branches. Direct membership is possible in countries where there is not an IFA Branch.

As a non-profit organisation, IFA has been able to achieve great success, since it has offered the necessary forum to experts belonging from both the private and public sectors, including courts, academics, and governmental and non-governmental organizations, where opinions on topics of international taxation can be exchanged with respect for each other’s background and responsibilities.

Organizing Committee

Edgar M. Anaya Bourgoing

President of the Local Organizing Committee (LOC)

Anaya, Díaz e Ibáñez

Manuel Elías Tron Pérez Kuhn

Honorary President of IFA/LOC Counsel

ZG Manuel Tron Consultores

Ricardo Rendón Pimentel

Technical Coordinator of IFA 2023 Cancun Programme

Chévez, Ruiz Zamarripa

Rodrigo Muñoz Serafín

Treasury IFA Mexico

Muñoz Serafín Consultores

Víctor Barajas Barrera

Sponsorships

Basham, Ringe y Correa

Fabiola Díaz Prado

WIN Representative

Anaya, Díaz e Ibáñez

Gabryela Valencia Ayala

YIN Representative

Galicia Abogados

Alejandro Barrera Fernández

Marketing & Promotion

Basham, Ringe y Correa

Hugo Romero Cervantes

Member LOC

Deloitte

Laura Ysunza Gil

General Coordination

IFA México

Registration

Registration fees in USD

Fees apply to payments received prior the indicated deadline
For group registration for more than 5 participants please contact: registration@ifacancun2023.com

If you are an IFA member

Your IFA Membership number will be requested upon registration. If you have any doubt please contact IFA at: lvl.gensecr@ifa.nl

FEES Regular On site
17 July - 30 September 21 October - 26 October/th>
Member $1,800 $2,150
Non Member $2,150 $2,500
Accompanying person $590 $750

Registration fee for participants (member or non member) includes:

  •  Attendance to scientific sessions and exhibition.
  •  Congress backpack with sponsor inserts.
  •  Printed materials, if any.
  •  Congress App.
  •  Refreshments during the Congress.
  •  Free tour on October 22nd.
  •  Opening Ceremony and Welcome -Reception.
  •  Cultural Evening Gran Tlachco Xcaret.
  •  Mexican Night Xoximilco.
  •  YIN activities including Mandala YIN Party.
  •  WIN activities.
  •  Gala Dinner (only for participants staying at the Moon Palace).

Registration fee for accompanying persons includes:

  •  Refreshments during the Congress.
  •  Free tour on October 22nd.
  •  Opening Ceremony and Welcome -Reception.
  •  Cultural Evening Gran Tlachco Xcaret.
  •  Mexican Night Xoximilco.
  •  Mandala YIN Party.
  •  Gala Dinner (only for participants staying at the Moon Palace).
Other services with additional cost
Golf tournament at Golf Moon Palace Jack Nicklaus signature $85.00
* Golf tournament equipment Taylor Made $75.00 (directly with Moon Palace)
If you are not staying ath the Moon Palace Resort:
Gala dinner for participants not staying at Moon Palace $250.00
Day pass at Moon Palace 5 days (22 to 26 October) $360.00
Day pass at Moon Palace (individual days) $130 each Per day

* If you are interested in renting Golf Equipment, please contact Laura Toga at: ltoga@palaceresorts.com

Please consider the Moon Palace Resort restrictions for participants not staying at the official congress hotel of IFA Cancun 2023.

Additional cost that you will incur:

  •  Extra payment of day pass to be inside the Congress Venue is mandatory of USD 130 daily or USD 360 for the entire event from October 22 to 26, 2023. (Subject to availability).
  •  Transportation cost, distances and time from the selected hotel to the Moon Palace Convention Center (no walking or public transportation access to the Resort).
  •  Access restrictions and policies at the security point of the Resort venue.
  •  No Uber, DiDi, Lift or similar service in the Mayan Riviera is available.
  •  Average cost of taxis single trip $50 usd.
  •  Additional transportation to venue required to be transported to Social Events.
  •  No Food and/or Beverages available outside of the Congress venue.
  •  Be prepared to incur in additional expenses for Food and Drinks consumed out of the Congress program.

Payment Methods

  •  Credit card (Visa Mastercard and American Express)
  •  Wire transfer (Domestic and international). Please consider that fees generated for international wire transfer need to be covered by the participant.

Cancellation Policy

The following cancellation policy shall apply for the Congress registration fee, social events included in the fee, and free tours considered in the registration fee.
All cancellations must be submitted in writing to the congress secretariat at registration@ifacancun2023.com and are liable to the following refunds:

  •  Cancellations up to September 22nd, 2023: 80% refund (20% cancellation fee).
  •  Cancellations as of September 23rd, 2023: no refund.

All refunds will be processed and issued one month after the Congress.

Please consider the Moon Palace Resort restrictions for participants not staying at any of the official congress hotels of IFA Cancun 2023.

If you are Mexican.

The payment will be in mexican pesos including the current local tax.

If you are an IFA member.

Your IFA Membership number will be requested upon registration

Benefits of staying at the Moon Palace Resort Hotels:

  •  No day pass required
  •  Walking distance to the Congress Venue from the Nizuc and Sunrise lobbies
  •  Same rate per room per night for extra days (3 days prior and after congress official dates).
  •  Fast access at the security ports of the Venue
  •  No ground transportation required
  •  VAT Exemption for international travelers (verify application policies)
  •  Gala dinner included
  •  All Inclusive food and beverages 24/7
  •  Complimentary ground transportation to the Arena Convention Center if needed
  •  Luxurious Accommodation
  •  Unlimited food and beverage (24 room service)
  •  Unlimited free calls to Continental USA, Canada and landlines in Mexico
  •  Wireless internet
  •  For more information, please visit the official web page https://www.ifacancun2023.com/

The registration fee for participants includes:

  •  Attendance to scientific sessions and exhibition.
  •  Congress backpack with sponsor inserts.
  •  Printed materials, if any.
  •  Congress App.
  •  Refreshments during the Congress.
  •  Free tour on October 22nd.
  •  Opening Ceremony and Welcome -Reception.
  •  Cultural Evening Gran Tlachco Xcaret.
  •  Mexican Night Xoximilco.
  •  YIN activities including Mandala YIN Party.
  •  WIN activities.
  •  Gala Dinner ( if staying at any of the Palace Resort Hotels ).
Register now Mexican Tax Residents Register now International participants

Accommodation

Moon Palace Cancun

Moon Palace Cancun has everything for a stay full of energy, magic and luxury. A five star all-inclusive luxury oasis complete with an in-room whirlpool bath, great amenities, fine liquors, complimentary WiFi, unlimited local and long-distance calls and 24-hour room service. Gourmet restaurants with different specialties, premium drinks, unlimited snacks, room service 24-hours, impeccable beaches, a 27-hole golf course designed by Jack Nicklaus, the world-class “Awe Spa”, tours to know the destination, nightly shows and fun for all ages are part of this complex. Activities within the resort include a video-game and playroom, tennis and basketball courts, bike tours, fitness center, non-motorized water sports and a skating rink.

The Moon Palace Resort offers 3 different areas to stay and enjoy during the IFA 2023 Congress: Sunrise, Nizuc and The Grand

You will be able to book with the same special congress rate through the link. In case you need assistance or make any change in the reservation we will be thrilled to help you, please contact us at housing@ifacancun2023.com

  •  The rates are in U.S. Dollars, All Inclusive Plan, per room, per night.
  •  Special requests are subjet to availability.
  •  Maximum occupancy per room is four (4) regardless of age.
  •  Pre and post stays are subject to availability at the time of request and must be pre-paid at the time of booking.
  •  Children from ages 0-17, when sharing room with their parents are complimentary due to Kids & Teens Stay Free Promotion.
  •  Reservations will be processed on a first-come, first-served basis.
  •  All-Inclusive basis apply to all of the Official Congress Hotels mentioned in this Invitation Programme.
  •  To have full access to the congress activities within the venue, it is necessary to make a reservation through the official congress website. Participants will receive a special bracelet upon check in at the front desk inside the Arena Convention Center.
THIS IS MOON PALACE

THE RATE INCLUDES THE FOLLOWING

  •  Room with king or twin beds, bed type is not guaranteed, subject to availability.
  •  Jacuzzi tub, coffee maker, liquor dispenser, minibar with bottles of water, soft drinks, juices and domestic beer. CHI bath amenities. Bathrobe and slippers. Digital safe box. Individual A/C control. Telephone. Smart TV with YouTube, TvTuner and Weather Channel. I-dock. Hair dryer and iron. Iron and ironing board. -Complimentary nightly turndown service.
  •  All food and beverages at the hotel, including alcoholic beverages.
  •  All taxes and gratuities.
  •  24-hour room service.
  •  Non-motorized sports.
  •  Fitness center.
  •  Wireless Internet.
  •  Unlimited calls to landlines, valid dialing from your room to all Mexico, USA and Canada.

Please consider the Moon Palace Cancun restrictions for participants not staying at the official congress hotel of IFA Cancun 2023.

Additional cost that you will incur:

  •  Extra payment of day pass to be inside the Congress Venue is mandatory of USD 130 daily or USD 360 for the entire event from October 22 to 26, 2023. (Subject to availability).
  •  Transportation cost, distances and time from the selected hotel to the Moon Palace Convention Center (no walking or public transportation access to the Resort).
  •  Access restrictions and policies at the security point of the Resort venue.
  •  No Uber, DiDi, Lift or similar service in the Mayan Riviera is available.
  •  Average cost of taxis single trip $50 usd.
  •  Additional transportation to venue required to be transported to Social Events.
  •  No Food and/or Beverages available outside of the Congress venue.
  •  Be prepared to incur in additional expenses for Food and Drinks consumed out of the Congress program.

Moon Palace Cancun
Sunrise Lobby

  • SINGLE

    $419,72

  • DOUBLE

    $458,41

  • EXTRA PERSON

    $177,94

Booking for Mexican Participants Booking for International Participants

  • SINGLE

    $419,72

  • DOUBLE

    $458,41

  • EXTRA PERSON

    N/A

Moon Palace Cancun
Nizuc Lobby

  • SINGLE

    $419,72

  • DOUBLE

    $458,41

  • EXTRA PERSON

    $177,94

Booking for Mexican Participants Booking for International Participants

Moon Palace Cancun
The Grand

  • SINGLE

    $524,79

  • DOUBLE

    $568,89

  • EXTRA PERSON

    $226,01

Booking for Mexican Participants Booking for International Participants

*If you are interested in booking a Jr. Suite Room in The Golf Villas or a Grand Swim Up Suite in The Grand please contact us at: housing@ifacancun2023.com

All Inclusive

Unparalleled service, signature amenities, luxurious accommodations, 24 hour room service, world class dining, free Wi-Fi, relaxing whirlpool tubs, unlimited phone calls, open bar, AC, a playroom for kids, multiple pools, view of the Caribbean Sea and much more.

The all-inclusive Official Congres Hotels experience include expert mixologists crafting a delicious signature cocktails. You will enjoy top-shelf wines and beers.

You will have a vibrant array of options all prepared with the finest fresh, organic and “farm to table” ingredients by world-class chefs. There is no additional cost for this out-of-this-world all inclusive dining experience.

Staying at any of the Official
Congress Hotels within the Moon Palace Resort
  • No external transportation needed
  • Unlimited Food and Beverage
  • Complimentary transportation to Social Events
  • Great networking opportunities
  • Possibility to organize meetings or social events at a low cost

Welcome to your own five star all-inclusive luxury oasis complete with an in-room whirlpool bath, great amenities, fine liquors, complementary WiFi, unlimited local and long-distance calls and 24-hour room service.

  • Luxury rooms
  • Taxes & gratuities included
  • All meals & snacks
  • Domestic and imported drinks
  • 24 hour room service
  • Unlimited free calls to Continental USA, Canada, and landlines in Mexico
  • Nightly entertainment
  • Wireless Internet
  • Unlimited Internet at Business Center
  • Non-motorized water sports
  • Beauty salon
  • Hotel shops
  • Jewelry store
  • Doctor on call 24 hours
  • Taxis available 24 hours
  • Pro-shop & Spa Boutique at Golf Club
  • Spa Treatments
  • Dry cleaning & laundry service
  • Wheelchairs
  • Nanny services
  • Palace car rental
  • Golf Package
Not staying at any of the Official
Congress Hotels
  • Extra payment of day pass to be inside the Congress Venue is mandatory of USD 130 daily or USD 360 for the entire event from October 22 to 26, 2023. (Subject to availability).
  • Transportation cost, distances and time from the selected hotel to the Moon Palace Convention Center (no walking or public transportation access to the Resort).
  • Access restrictions and policies at the security point of the Resort venue.
  • Daily external transportation needed (no walking or public transportation access to the Resort)
  • No Uber, DiDi, Lift or similar service in the Mayan Riviera is available
  • Average cost of taxis single trip $50 usd
  • Additional transportation to venue required to be transported to Social Events
  • No Food and/or Beverages available outside of the Congress venue
  • Be prepared to incur in additional expenses for Food and Drinks consumed out of the Congress program

Golf Tournament

We are thrilled to invite you to our upcoming golf tournament, which will be held prior to the official start of the IFA 2023 Congress agenda. This is an excellent opportunity for you to network and unwind while enjoying a fun-filled game of golf.

The tournament will take place at the world class Moon Palace Jack Nicklaus signature golf course on October 21st at 7:00 a.m. Spaces are limited, so be sure to book your attendance as soon as possible as part of the registration process.

We look forward to spending a wonderful day with you on the golf course and kicking off the Congress with a memorable event.

Sponsored by

CHEVEZ
image
  • Time and date: Saturday 21st October 07:00 am
  • Place: Moon Palace Jack Nicklaus signature golf course

    • Cost: USD $85

  • Includes: Green and valet fee and networking activities refreshments

    • Additional costs:

  • TaylorMade golf clubs USD $75 (directly with Moon Palace)
  • Day pass (Only if your are NOT staying at the Moon Palace Resort) USD $130

* If you are interested in renting Golf Equipment, please contact Laura Toga at: ltoga@palaceresorts.com

Tour program / Airport transfers

Book here

We have selected the most popular variety of tours for all IFA Cancun 2023 participants! Don't miss the opportunity of getting to know a little bit more of Cancun through the official tour company. Through the tour link you will be able to book airport transfers, tours during the Congress days as well as Pre and Post tours.

General Tour Program:

Pick Up Moon Palace Arena Convention Center: 09:30 am, Duration tour: 5 hrs Aprox. Río Secreto
Pick Up Moon Palace Arena Convention Center: 07:00 am, Duration tour: 10 hrs Aprox. Chichen-Itza Express
Pick Up Moon Palace Arena Convention Center: 7:30 am, Duration tour: 9:30 hrs Aprox. Xplor
18:00 - 22:00 Cultural Evening
Pick Up Moon Palace Arena Convention Center: 08:00 am, Duration tour: 5 hrs Aprox. Tulum Express
Pick Up Moon Palace Arena Convention Center: 09:20 am, Duration tour: 7 hrs Aprox. Xenotes
Pick Up Moon Palace Arena Convention Center: 07:00 am, Duration tour: 10 hrs Aprox. Xel-Ha
19:00 - 22:00 Mexican Night
Pick Up Moon Palace Arena Convention Center: 09:20 am, Duration tour: 7 hrs Aprox. Xenotes
Pick Up Moon Palace Arena Convention Center: 07:00 am, Duration tour: 10 hrs Aprox. Chichen-Itza Express
Pick Up Moon Palace Arena Convention Center: 08:10 am, Duration tour: 5 hrs Aprox. Parque Maya Jungle Tour
21:00 - 2:00 YIN Party
Pick Up Moon Palace Arena Convention Center: 7:30 am, Duration tour: 9:30 hrs Aprox. Xcaret Plus
Pick Up Moon Palace Arena Convention Center: 08:00 am, Duration tour: 8 hrs Aprox. Full day Isla Mujeres
Pick Up Moon Palace Arena Convention Center: 08:00 am, Duration tour: 8 hrs Aprox. Mayan Xtreme
20:00 - 2:00 Gala Dinner
Book here

SPEAKERS

Subject 1

René Matteotti
(Switzerland)

Sam Kaywood
(USA)

Ximena García Torres
(Mexico)

Sylvia Dikmans
(Netherlands)

Yushi Hegawa
(Japan)

Don Maher
(USA)

Carlos Orsolon
(Brazil)

Juan Carlos Perez-Peña
(OECD)

José Carlos Silva
(Mexico)

Jason Yen
(USA)

Subject 2

Sjoerd Douma
(Netherlands)

Craig Elliffe
(New Zealand)

Hon. Marshall Rothstein
(Canada)

Ilana Ludwin
(Canada)

Sjoerd Douma
(Netherlands) or Craig Elliffe
(New Zealand)

Vanessa Arruda Ferreira
(IBFD Brazil)

Céline Braumann
(Canada)

Luzius Cavelti
(Switzerland)

Daniel Gutmann
(France)

Sachit Jolly
(India)

Seminar A

Richard Vann
(Australia)

Fernando Lujan
(Mexico)

Stéphane Austry
(France)

Siddharth Banwat
(India)

Liselott Kana
(Chile)

Diane Ring
(USA)

Seminar B

Armando Lara Yaffar
(Mexico)

Roberto Padilla
(Mexico)

Ubaldo González de Frutos
(IADB)

Alice Pirlot
(UK)

Flávio Rubinstein
(Brazil)

Gary Sprague
(USA)

Seminar C

Philippe Martin
(France)

Cristina Carrasco Briones
(Mexico)

Rita da Cunha
(UK)

Juliane Kokott
(CJEU)

Pramod Kumar
(India)

Noiana Marigo
(USA)

Juan Carlos Roa
(Mexico)

Seminar D

Natalia Quiñones
(Colombia)

Germán García
(Colombia)

Michelle de Niese
(Australia)

Itai Grinberg
(USA)

Andrea Laura Riccardi
(Uruguay)

Achim Pross
(OECD)

Seminar E

Porus Kaka
(India)

Aditya Vora
(India)

Manal Corwin TBC
(OECD)

Achim Pross
(OECD)

Stef van Weeghel
(Netherlands)

Liselott Kana
(Chile)

Nicole Krenger
(Switzerland)

Seminar F

Georg Kofler
(Austria)

Theres Neumüller
(Austria)

Benjamin Angel
(EU)

Pia Dorfmueller
(Germany)

María José Garde
(EU)

Eric Kemmeren
(Netherlands)

Juliane Kokott
(CJEU)

Błażej Kuźniacki
(Netherlands)

Seminar G

Alexander Rust
(Austria)

Marcelo Moura
(Austria)

Miranda Stewart
(Australia)

Xaver Ditz
(Germany)

Angelo Nikolakakis
(Canada)

Fadi Shaheen
(USA)

Seminar H

Jonathan Schwarz
(UK)

Gabriela Haro
(Peru)

Seminar I

Ana Claudia Utumi
(Brazil)

Doris Canen
(Brazil)

Sandra Benedetto
(Chile)

Karine Halimi-Guez
(France)

Victor Jaramillo
(USA)

Belema Obuoforido
(IBFD)

Juan Carlos Perez-Peña
(OECD)

Frank Pötgens
(Netherlands)

Tom Roesser
(USA)

Seminar J

Monique van Herksen
(Netherlands)

Carla Herrera Ferez
(Mexico)

Mukesh Butani
(India)

Stefan Greil
(Germany)

Eric Lesprit
(France)

Marc Levey
(USA)

Ricardo Réndon
(Mexico)

Mayra Lucas
(OECD)*

YIN Seminar

Martha Ruelas
(Mexico)

Laura Alarcón Diaz
(Netherlands)

Marcel Alcades Theodoro
(Brazil)

Ivan Ozai
(Canada)

Marta Papis-Almansa
(Poland)

Paulson Tseng
(Chinese Taipei)

WIN Seminar

Odile Courjon
(France)

Herminia Diaz
(Mexico)

Fabiola Annacondia
(IBFD)

Alex Baulf
(UK)

Birgit Jürgensmann
(Germany)

Yuri Matsubara
(Japan)

Tour to Tulum

TULUM EXPRESS

  • Date: October 22nd
  • Pick up: Arena convention center motorlobby
  • Time 07:00 am
  • Distance from Moon Palace Hotel: 1hour 40 min
  • Location: Mayan Riviera
  • Duration:5 Hours (approx.)

Experience the only walled city built by the Mayans throughout the Caribbean. This ancientfortress rises on a cliff overlooking the coast, so formidable in its day when the Spanish passedthrough the area on their way to conquering the peninsula. The views are spectacular, and the site offers a unique look back in time. Severalstructures still have original paintings on the walls.

IMPORTANT

Please take under consideration the round time travel distance to Tulum.
This is a walking tour thought the ruins. You might expect long walking distances. No food or beverage inside the area is permitted.
For all the IFA Cancun 2023 participants that confirmed the participation on this tour includes:

  • Round-trip transportation from the hotel by air-conditioned vehicle
  • Professional bilingual guide
  • Bottled water
  • Entrance to the archaeological zone
  • Basket of dry snacks

BE PREPARED

Make sure to wear comfortable clothes & shoes, biodegradable sunscreen, hat or capare highly reccomended, and some extra money for souvenirs.
* Kindly remember to register on our website if you plan to attend the tour. Registrants will receive an email next week, and we'll appreciate your prompt confirmation of attendance. Your participation matters.

General Program

Time Meeting
07:00-15:00 Golf Tournament / Sponsored by Chevez, Ruíz , Zamarripa y CIA
Time Meeting
07:00-15:00 Tour to Tulum
09:00-13:00 Permanent Scientific Committee (PSC) meeting
09:00-20:00 Registration and information
13:00-15:30 Supervisory Board (SB) Meeting
16:00-18:00 General Assembly (GA) Meeting
17:30-18:30 YIN Meet & Greet Reception
17:30-18:30 WIN Meet & Greet Reception
19:00-20:00 Opening ceremony at Moon Palace Arena Convention Center
20:00-22:00 Welcome reception at Moon Palace Arena Convention Center / Sponsored by Chevez, Ruíz , Zamarripa y CIA
Time Meeting
08:00-09:30 Morning refreshments
08:00-16:00 Registration and information
08:00-16:00 Exhibition
09:00-12:00 Plenary-subject 1 Sharing and shifting of corporate losses - The new profit shifting?
10:30-11:00 Coffee break
12:00-13:30 Lunch break
12:00-13:30 Government Luncheon
12:00-13:30 Corporate Tax Officers Luncheon
12:00-13:30 Luncheon for Academics
12:00-13:30 YIN Seminar: Consumption Taxes and the Digital Economy: Where Are We Now ?
13:30-15:30 Seminar A Attribution of profits to PE’s: AOA vs. UN Model
13:30-15:30 Seminar B The use of tax systems to execute non-fiscal policy goals (Companion seminar to Subject 1)
15:30-17:00 IBFD Seminar
15:30-16:00 Afternoon refreshments
15:45-17:00 YIN Branch Representatives meeting
15:45-17:00 Latin American Region meeting
15:30-16:00 European Region meeting
15:45-17:00 Asia-Pacific Region meeting
15:45-17:00 North American Region meeting
15:45-17:00 African Region meeting
18:00-22:00 Cultural Evening at Xcaret
Time Meeting
07:00-07:45 WIN yoga session
08:00-09:30 Morning refreshments
08:00-16:00 Registration and information
08:00-16:00 Exhibition
09:00-12:00 Subject 2: Good faith in domestic and international tax law
10:30-11:00 Coffee break
12:00-13:30 Lunch break
12:00-13:30 WIN seminar: E-invoicing as a mean to tackle the tax fraud. | Chair: Odile COURJON
13:30-15:30 Seminar C Tax adjudicators Seminar (Adjudicative forums for deciding international tax disputes - Companion seminar to Subject 2)
13:30-15:30 Seminar D Who is winning the race?
15:30-16:00 Afternoon refreshments
19:00-22:00 Mexican night at Xoximilco
Time Meeting
07:00-08:00 YIN fun run (5km)
07:45-08:45 WIN in conversation
08:00-09:30 Morning refreshments
08:00-16:00 Registration and information
08:00-16:00 Exhibition
09:00-12:00 Seminar E IFA/OECD
10:30-11:00 Coffee break
12:00-13:30 Lunch break
12:15-13:30 Global IFA Session The implementation of Pillar Two around the globe: a comparative assessment.
13:30-15:30 Seminar F IFA/EU
13:30-15:30 Seminar G Non-discrimination rules (direct and indirect)
15:30-16:00 Afternoon refreshments
15:45-17:00 Branch Officers meeting
17:00-18:30 Presidents reception 
21:00-02:00 YIN Party at Mandala Beach Club
Time Meeting
07:30-08:30 Meeting of the WIN Committee | Expocenter 4-6
08:00-09:30 Morning refreshments
08:00-16:00 Registration and information
08:00-16:00 Exhibition
09:00-12:00 Seminar H Recent Developments in international taxation
10:30-11:00 Coffee break
12:00-13:30 Lunch break
12:15-13:30 Global IFA Session Tax Treaty Interpretation.
13:30-15:30 Seminar I International mobility and remote work: Corporate tax implications
13:30-15:30 Seminar J Transfer pricing controversial topics - problems and solutions
20:00-02:00 Gala Dinner at Moon Palace Convention Center

Scientific Topics

Monday 23 October 2023
General Reporter René Matteotti (Switzerland)
Chair Sam Kaywood (USA)
Secretary Ximena García Torres (Mexico)
Panel Members
  • Sylvia Dikmans (Netherlands)
  • Yushi Hegawa (Japan)
  • Don Maher (USA)
  • Carlos Orsolon (Brazil)
  • Juan Carlos Perez-Peña (OECD)
  • José Carlos Silva (Mexico)
  • Jason Yen (USA)
The panel will review arrangements to shift of losses among entities in a multinational group to optimize tax planning as well as tools deployed by tax authorities to combat them. In particular, the panel will cover the migration of assets or companies with built-in losses to other jurisdictions, the duplication of losses in different countries, the use of transfer pricing arrangements to transport profits or losses (through the migration of intangibles or otherwise), techniques to refresh expiring tax attributes and the use of financial arrangements to base erode a high-tax jurisdiction while creating stateless income. The panel will explore specific tools to implement these arrangements, including the use of dual resident companies, cross-border reorganizations, hybrid instruments and hybrid entities. The panel will also consider the use of “soft doctrines” to attack these arrangements as well as the impact of Pillar 2.
General Reporters TBC
Chair Richard Vann (Australia)
Secretary Fernando Lujan (Mexico)
Panel Members
  • Stéphane Austry (France)
  • Siddharth Banwat (India)
  • Liselott Kana (Chile)
  • Diane Ring (USA)
Now that 13 years have passed since the finalisation of the AOA, it is time to take stock of its impact on tax treaties in general and the effect of the UN rejection of the AOA on treaty negotiation and application. After laying out the background and the current state of play in treaty negotiation of the AOA and the UN rejection, the seminar will look at various aspects of the issue: deemed payments, limitations on the functionally separate enterprise approach under the AOA and their relevant to the UN Model, and the impact of the change in direction under BEPS on both the AOA and UN Model.
General Reporters TBC
Chair Armando Lara Yaffar (Mexico)
Secretary Roberto Padilla (Mexico)
Panel Members
  • Ubaldo González de Frutos (IADB)
  • Alice Pirlot (Switzerland)
  • Flávio Rubinstein (Brazil)
  • Gary Sprague (USA)
The seminar has the purpose to discuss the tax policy responses that have emerged after the post- pandemic era, as well as the geopolitical events that have affected economies, for which the creation of windfall taxes, the ways in which green energies have been supported, the responses against tax evasion and the challenges of tax administrations to be able to correctly implement these policies will be discussed, among other topics.
Moderator Martha Ruelas (Mexico)
Panel Members
  • Laura Alarcón Diaz (Netherlands)
  • Ivan Ozai (Canada)
  • Marta Papis (Poland)
  • Paulson Tseng (Chinese Taipei)
  • Juan Pablo Wills (Colombia)
The seminar has the purpose to discuss the tax policy responses that have emerged after the post- pandemic era, as well as the geopolitical events that have affected economies, for which the creation of windfall taxes, the ways in which green energies have been supported, the responses against tax evasion and the challenges of tax administrations to be able to correctly implement these policies will be discussed, among other topics.
Tuesday 24 October 2023
General Reporters Sjoerd Douma (Netherlands)
Craig Elliffe (New Zealand)
Chair Hon. Marshall Rothstein (Canada)
Secretary Ilana Ludwin (Canada)
Panel Members
  • Sjoerd Douma (Netherlands) or Craig Elliffe (New Zealand)
  • Vanessa Arruda Ferreira (IBFD Brazil)
  • Céline Braumann (Canada)
  • Luzius Cavelti (Switzerland)
  • Daniel Gutmann (France)
  • Sachit Jolly (India)
Good faith is a fundamental legal principle in international law and most domestic legal systems worldwide, both civil and common law. The meaning of good faith varies across different contexts and jurisdictions, which can be a challenge in the international context where consistency is desirable. In the domestic tax context, good faith can be relevant to the relationship between taxpayers and tax authorities. In the international tax context, the good faith principle applies to dealings between contracting States, in particular to tax treaties and their interpretation. It is similarly relevant to dealings between taxpayers and the tax authority of a contracting State. This panel will explore various issues, focusing on the history and foundation of the principle of good faith in the international context; the application of this principle in the tax treaty context, including potential remedies for breaches; and the application of this principle against the background of selected current issues in international tax practice and illustrated by specific case studies.
General Reporters TBC
Chair Philippe Martin (France)
Secretary Cristina Carrasco Briones (Mexico)
Panel Members
  • Rita da Cunha (UK)
  • Juliane Kokott (CJEU)
  • Pramod Kumar (India)
  • Noiana Marigo (USA)
  • Juan Carlos Roa (Mexico)
Seminar C deals with forums where disputes regarding taxation are adjudicated : courts and international treaty arbitration. The mission and duties of tax adjudicators will be discussed, with an eye on the expectations of the parties and the public. Their methods and legal approach will be studied. The seminar will also discuss some difficult issues tax adjudicators may face, especially regarding tax policies pursued by States.
General Reporters TBC
Chair Natalia Quiñones (Colombia)
Secretary Germán García (Colombia)
Panel Members
  • Michelle de Niese (Australia)
  • Itai Grinberg (USA)
  • Andrea Laura Riccardi (Uruguay)
  • Achim Pross (OECD)
This seminar will discuss whether base erosion and profit shifting (BEPS) has been fully addressed by the current rules or if mobility, new technologies, and new business strategies make BEPS a persistent challenge for the international tax system. The seminar will additionally address the issue of whether BEPS is the same across the globe or if it has a particular detrimental effect for the developing world. We will further explore the impact that BEPS has on corporate behaviour and the resulting complexity for taxpayers and tax administration alike. Finally, the seminar explores some options to address the issue of persistent BEPS, which range from continuing with the implementation of current rules to unitary taxation and formulary apportionment.
Chair Odile Courjon (France)
Secretary Herminia Diaz (Mexico)
Panel Members
  • Fabiola Annacondia (IBFD)
  • Alex Baulf (UK)
  • Birgit Jürgensmann (Germany)
  • Yuri Matsubara (Japan)
This seminar will discuss whether base erosion and profit shifting (BEPS) has been fully addressed by the current rules or if mobility, new technologies, and new business strategies make BEPS a persistent challenge for the international tax system. The seminar will additionally address the issue of whether BEPS is the same across the globe or if it has a particular detrimental effect for the developing world. We will further explore the impact that BEPS has on corporate behaviour and the resulting complexity for taxpayers and tax administration alike. Finally, the seminar explores some options to address the issue of persistent BEPS, which range from continuing with the implementation of current rules to unitary taxation and formulary apportionment.
Wednesday 25 October 2023
Chair Porus Kaka (India)
Secretary Aditya Vora (India)
Panel Members
  • Manal Corwin (OECD)
  • Achim Pross (OECD)
  • Stef van Weeghel (Netherlands)
  • Liselott Kana (Chile)
  • Nicole Krenger (Switzerland)
The IFA/OECD Seminar focuses on the latest developments in the International Tax arena. The OECD’s new tax leadership will provide an update on the work currently underway at the OECD. The Panel will bring together experts from Government, academia, business and tax practitioners to discuss major International tax initiatives and developments, with a particular emphasis on OECD work in this area.
Chair Georg Kofler (Austria)
Secretary Theres Neumüller (Austria)
Panel Members
  • Benjamin Angel (EU)
  • Pia Dorfmueller (Germany)
  • María José Garde (EU)
  • Eric Kemmeren (Netherlands)
  • Juliane Kokott (CJEU)
  • Błażej Kuźniacki (Poland)
The IFA/EU seminar will highlight the most recent and pressing developments in international tax law from the specific angle of EU law. Discussions will focus on the corporate tax agenda of the EU Commission (including Pillar Two and BEFIT), measures targeting aggressive tax planning and harmful tax competition (such as „Unshell“ and the Revised Code of Conduct), administrative cooperation and transparency, and the impact of the green transition on European taxation.
Chair Alexander Rust (Austria)
Secretary Marcelo Moura (Austria)
Panel Members
  • Miranda Stewart (Australia)
  • Xaver Ditz (Germany)
  • Angelo Nikolakakis (Canada)
  • Fadi Shaheen (USA)
The core focus of this seminar is the link of tax treaties with regional cooperation and explore these links with “non tax areas” The seminar will revisit the two non-discrimination rules (direct and indirect) and analyse its two constitutive elements (i.e., comparability and the existence of different treatment). Also, whether a domestic measure that is at first deemed discriminatory may be justified on the basis of BEPS and/or EU law, will be discussed.
Thursday 26 October 2023
Chair Jonathan Schwarz (UK)
Secretary Gabriela Haro (Peru)
This permanent seminar at all IFA Congresses, brings the latest and most important issues that impact international taxation around the world. The main focus of this seminar will be on recent judicial decisions on key international tax topics such as tax treaties, transfer pricing and domestic tax rules with cross-border implications. The final agenda for the seminar is normally decided close to the Congress date to make sure that it is as current as possible.
Chair Ana Claudia Utumi (Brazil)
Secretary Doris Canen (Brazil)
Panel Members
  • Sandra Benedetto (Chile)
  • Karine Halimi-Guez (France)
  • Victor Jaramillo (USA)
  • Belema Obuoforido (IBFD)
  • Juan Carlos Perez-Peña (OECD)
  • Frank Pötgens (Netherlands)
  • Tom Roesser (USA)
The purpose of this panel is to examine the international tax implications, especially for multinational enterprises (MNE), to have personnel working at distance, having them relocated to other countries, or even directly hiring people that live in other countries as employees. Many of the MNEs reduced the sizes of their physical offices, showing that remote work came to stay, and not as a temporary measure.
The number of issues related to international relocations/international employees is significant. Characterisation of permanent establishment, interaction with other companies of the group to share costs/functions exercised by certain employees, taxation of cross-border services, impact of tax treaties on remuneration for the services provided by those employees, taxation on the use of digital means to allow the remote work, determination of tax residency etc.
Chair Monique van Herksen (Netherlands)
Secretary Carla Herrera Ferez (Mexico)
Panel Members
  • Mukesh Butani (India)+
  • Stefan Greil (Germany)
  • Eric Lesprit (France)
  • Marc Levey (USA)
  • Ricardo Réndon (Mexico)
  • Mayra Lucas (OECD)*
The panel will look at transfer pricing controversy and resolution trends, and consider the impact of new developments, such as a Global Minimum Tax. The following questions will be raised: Is it time to conclude that Profit Split and TNMM are the de facto methods of choice (witness recent tax litigation) or is their application merely opportunistic depending on whose side you are on and what outcome you support? Considering this, do APAs and MAP provide adequate dispute resolution or should other (international) instruments be used? Will the Global Minimum Tax reduce transfer pricing controversy?

YIN Activities

 17:30 - 18:30

Sunday October 22nd

YIN meet and greet

 12:00 - 13:30

Monday October 23rd

YIN Seminar: Consumption Taxes and the Digital Economy: Where Are We Now?

Chair: Martha Ruelas

 07:00 - 08:00

Wednesday October 25th

YIN Fun run (5km)

 21:00 - 02:00

Wednesday October 25th

YIN Party at Mandala beach Club

View Video

WIN Activities

 17:30 - 18:30

Sunday October 22nd

WIN meet and greet

 07:00 - 07:45

Tuesday October 24th

WIN yoga session

 12:00 - 13:30

Tuesday October 24th

WIN seminar: E-invoicing as a means to tackle tax fraud.

Chair: Odile COURJON

 07:45 - 08:45

Thursday October 25th

WIN in conversation

 07:30 - 08:30

Thursday October 26th

Meeting of the WIN Committee | Expocenter 4-6

View Video

Accompanying Persons Program

*Please visit the Tour Program / Airport transfers section for more information.

October 22

 07:00 - 15:00

Tout to Tulum

 19:00 - 20:00

Opening ceremony at Moon Palace Arena Convention Center

 20:00 - 22:00

Welcome reception at Moon Palace Arena Convention Center / Sponsored by Chevez, Ruíz , Zamarripa y CIA

October 23

 18:00 - 22:00

Cultural Evening at Xcaret

October 24

 19:00 - 22:00

Mexican night at Xoximilco

October 25

 21:00 - 02:00

YIN Party at Mandala Beach Club

October 26

 20:00 - 02:00

Gala Dinner at Moon Palace Convention Center

Congress Venue

Arena Convention Center at Moon Palace

One of the best conference centers in the Caribbean and the biggest at Cancun’s hotel zone. Moon Palace Arena Convention Center stands out for its elegance and sophistication in their services. This venue can handle from a business meeting to a conference and a night full of magic and glamour and welcome you to the 75th IFA Annual Congress 2023.
Walking distance to the Sunrise, Nizuc or Grand lobbies this convention Center is located inside the Moon Palace Complex.

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General Information

View detailed information

Dress Code

The dress code for the event is dressy-casual attire or beach formal.

We strongly recommend the following clothing to wear in tropical weather. Consider the air conditioner inside the meeting rooms, and the tropical weather in the outside areas.

  • Skirts
  • Khakis
  • Pants
  • Dresses
  • Long sleeve guayabera
  • Alternatively seasonal sport coat or blazer with slacks or khakis
  • Dress shirt. casual button-down shirt, open-collar
  • No tie
  • Loafers or loafer-style shoes and socks

Please consider that the following clothing is not allowed to be inside the Congress Venue and social events:

  • Shorts
  • Informal sandals
  • Flip flops
  • Hat or Cap
  • Polo collar shirt
  • Shorts or slacks
  • Golf or tennis shoes
img
  • Hat or Cap
  • Polo collar shirt
  • Shorts or slacks
  • Golf or tennis shoes

*Jeans, loafers or formal shoes not allowed

Purchase your Guayabera.

The guayabera also known as "Yucatan shirt", is a summer shirt, worn outside the trousers, distinguished by two vertical rows of closely sewn pleats running the length of the front and back of the shirt. Typically made of linen, silk, or cotton, and appropriate for hot and/or humid weather, guayaberas are popular in Mexico.

Guayabera is often worn in formal contexts, such as offices, congresses and weddings. In Mexico, guayaberas are part of the traditional wear and may be considered formalwear.

Don´t miss the opportunity to wear a Guayabera during the Congress with special prices for IFA Cancun 2023.

CLICK HERE

Travel safe with Assist Card International participants

Travel safe with Assist Card

Assist Card International participants

IFA Cancun 2023 Congress provides at your disposal different travel insurance options to all participants.

Contact

AC60 Product AC150 Product General conditions

Travel safe with Assist Card Mexican participants

Travel safe with Assist Card

Assist Card Mexican participants

IFA Cancun 2023 Congress provides at your disposal different travel insurance options to all participants.

Contact

AC60 Product AC150 Product General conditions

Sponsorship & Exhibition

Dear IFA friends

We are delighted to share with you that our Sponsorship Invitation is now available.

Our Sponsorship team can take note of your needs and assist you with further information.

Take time to review all the gathered information including the special packages and different sponsorship levels that will provide the exposure and possibility to meet with colleagues during our event.

- Sponsorship team -

Technical Production Manual

You are very important to us, all information received will always remain confidential.

Our Sponsors

Diamond

Basham Chevez Creel
Galicia Deloitte PwC

Platinum

Bloomberg

Gold

MAISTO

Silver

MIjares Mazars

Bronze

LENZ LOYENS RITCH Weil

IFA Friends

Algonomia Burckhardt Caplin Greenberg
IBFD JA Del Rio Procopio Sanchez
Zedra Baker

Academic Sessions

Algonomia

Contact

IFA Mexico

  • Laura Ysunza
  •  
Copy email

PCO

  • Jimena Ruiz
  • Mariana Espinosa
Copy email

Sponsorships

  • Michael Davis
  • +1 (604) 341-9453
Copy email

Helpdesk

  • Mon - Fri 08:00 to 17:00 hrs
  • 52 55 5200 5129
Copy email

Housing

  • Mon - Fri 08:00 to 17:00 hrs
  • 52 55 5200 3755
Copy email

Registration Office / Congress Secretariat

The 75th Congress of the International Fiscal Association will be held from Sunday, 22 October to Thursday 26 2023
All general and detailed information is available on the Congress website www.ifacancun2023.com

Access and Security

Only registered participants will be entitled to attend the sessions of the Congress. Only registered participants and registered accompanying persons will be admitted to the social programme events or permitted to book official tours. Badges will be provided to participants and their accompanying persons during registration and will be required for admission to all Congress events.
For security reasons, participants and their accompanying persons will be required to wear their Congress badges at all times during the Congress, the social events and tours. Children are not permitted to attend Congress sessions, social events or tours unless registered as an accompanying person.
Please note the definition of an accompanying person: “A participant’s spouse, partner, child or other personal relation who does not have a business or scientific interest in the Congress”.

Climate

Cancun has a Semi – tropical climate, meaning hot and humid all year round.

Credit cards and ATM

All forms of credit cards are widely accepted. Congress Venue has an ATM inside their facilities.

Currency

The official currency is the Mexican Peso.

Electricity in Mexico

In Mexico the power plugs and sockets are of type A and B. The standard voltage is 127 V and the standard frequency is 60 Hz.

Geography

Cancun is located in the State of Quintana Roo in the Yucatan Peninsula; a flat platform of limestone emerged from the sea millions of years ago, there are no elevations or hills, underground rivers come to the surface in the form of sink holes or wells, the soil is not very thick so the vegetation is a semi – tropical jungle with a wild and exuberant fauna.

Customary

It is customary to include a gratuity in restaurants and bars of 10 to 15 % which will be very much appreciated.

Language

The official language of Mexico is Spanish; in Cancun as in most of the touristic places in Mexico, everybody in hotels, stores, flea markets and shopping malls speak English.

Transportation

Cancun International Airport handles the second largest volume of traffic in Mexico, but receives the highest score for its modern facilities and equipment, and above all, security. The airport complies with all US FAA specifications.

* Located 15 min away from Moon Palace Resort.
Transportation options will be available here

Visa and Passport Requirements

If you are unsure whether you require a Visa, please visit the following website: https://n9.cl/tf3n to check your status. If you require a visa letter, this will be available upon request during the registration process and will be sent to you once full payment is received.

Banks

Banks are open Monday through Friday from 09:00am to 04:00pm.

Business Hours

Business hours are from 8:00am through 9:00pm some offices are closed from 2:00pm to 4:00pm. Shopping malls are open usually until 9:30pm or 10:00pm. Restaurants and bars at the hotel zone are open until 1:00am.

Car Parking

The Congress Venue, Sunrise and Nizuc have car parking facilities.

Disclaimer

All reasonable endeavours will be made to hold the 75th IFA Congress and to present the printed programme as scheduled so as to assure the comfort and safety of the Congress participants. However, neither the International Fiscal Association nor any of its Branches, nor their officers, employees, representatives or agents, shall have any liability to any person as a result of any cancellation of the Congress or any of the arrangements, programmes or plans connected therewith or any loss, injury, damage or inconvenience which may be suffered by any person while travelling to or from, or during such person’s presence in Mexico in connection with the Congress. Participants are advised to consider procuring their own insurance against any such occurrences.

Educational Credits

A certificate of attendance will be available in your Congress backpack. Attending the IFA Congress sessions qualifies some participants for continuing education credits. Please check with your professional organization. Certificates will be made available through the online platform on www.ifacancun2023.com after the Congress until December 22nd or by e-mail at helpdesk@ifacancun2023.com.

Emergency Phone Numbers

  • Ambulance: 065
  • Fire department: 01 (998) 884 1202
  • Police: 01 (998) 885 2277
  • Tourism office: 01 (998) 881 2800

Insurance

All reasonable endeavours will be made to hold the IFA 2023 Cancun Congress as programmed. However, the Organization of the IFA 2023 Cancun Congress has the right, for any reason beyond its control, to modify or cancel without prior notice, scientific sessions, social events or any of the arrangements, timetables, plans or other items of the Congress. Neither the Organization nor the International Fiscal Association will assume indemnities or reimbursement of fees/deposits requested by participants in case of cancellation of the whole Congress due to unforeseen or force majeure circumstances, such as hurricane, flooding, earthquake, volcanic eruption, strike, riot, war, terrorism, epidemics, pandemic, etc. Neither the Organization nor their officers, employees, representatives or agents will be responsible for any loss, damage, expenditure or inconvenience caused to participants and their belongings, during or as a result of their participation in the Congress. Participants are advised to consider procuring their own insurance against any such occurrences.

Internet Cafe and Wireless Internet

The IFA 2023 Congress will have wireless Internet connection in all areas.

Lost Property

Lost or unattended items will be held at the Congress registration desk, where participants can enquire about their property. Should a participant spot any unattended or lost items, we kindly ask to report this immediately to the Congress staff.

Medical

Moon Palace can get you an English-speaking doctor in a short period of time, Moon Palace has medical attention on site, however, if it is needed an ambulance will be called immediately. Cancun offers excellent hospitals and medical attention with top of the line technology.

Photographer

A professional photographer will cover the various official Congress events. Photographs will be uploaded after the Congress at www.ifacancun2023.com and the secured part of the IFA website.

Population

Population in the mainland is 628 000 inhabitants officially.

Registration and Information desk

Registration and Information desks will be available in Moon Palace Arena Convention Center from Sunday October 22 to Thursday 26 October 2023.

Services for Disabled Persons

Please outline any special requirements on the registration form. The Moon Palace Resort and Arena Convention Centre are fully accessible for disabled needs.

Smoking Policy

All venues associated with the Congress follow a strict no smoking policy. This includes e-cigarettes.

Taxes

16% VAT is charged on most applicable items, but certain items are subject to a zero or reduced rate.

Telecommunications

Please contact your mobile service provider to confirm whether your mobile is compatible with the Mexico network and to learn how you will be charged, and ensure you keep mobile phones on silent during scientific sessions.

Time Zone

  • Mexico City GMT-6
  • Cancún GMT-5

Water Quality

In Mexico it is not recommended to drink water from the tap; Moon Palace as most of the hotels at the touristic zone have their own purification systems so you can use the water to brush your teeth, shower, etc. Ice at the hotels, restaurants and convenience stores is safe.

Gastronomy

The best way to discover a city is through its gastronomy. If you have any issues with any kind of food, please share this information with us on the registration form.

Estimated Air Travel Time

  • Europe10 hrs
  • Asia14 hrs
  • Africa14 hrs to 25 hrs
  • Oceania23 hrs to 30 hrs
  • America2 hrs to 12 hrs
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