Establishment of an ILA Committee on International Tax Law – Call for Members !

Establishment of an ILA Committee on International Tax Law – Call for Members !

International Taxation, International Tax Services, इंटरनेशनल टैक्सेशन  सर्विस, इंटरनेशनल टेक्सटेशन सर्विस, अंतर्राष्ट्रीय कराधान सेवा in Mumbai ,  Mentors Tax Consultants | ID ...

Since the establishment of an ILA study group in 2017 we have conducted research on how international public law affects the rights of taxpayers as non-State actors. This research project has involved more than 20 experts from all continents and will reach completion in 2021 with the formulation of recommendations in line with ILA standards.


During the first phase of our research, we have detected the need to develop a more systematic approach to how public international law affects international taxation. You may find the results of our first research phase in our report for the Kyoto Conference, available on the ILA website.


Our goal with the newly established ILA Committee on International Tax Law is to start a new phase of our research focusing on the so-called tax nexus, i.e. the necessary link for exercising tax jurisdiction. The tax nexus needs a comprehensive analysis in order to meet the global challenges that arise in connection with the digitalized business models and that require a change in the proxies that were developed over a century ago. From this perspective, the forthcoming work phase of the Committee on International Tax Law will study issues related to tax sovereignty and international limitations on its exercise. If you want to know more about this research please consult our Committee mandate.


Currently, we are developing an outline for this research. We plan to hold a kick-off meeting in 2021and then present some interim results at the ILA 80th Biennial Conference Lisbon in 2022 and continue until the following Biennial Conference, before shifting the emphasis on the implementation of such new rules, e.g. by arbitration and mutual agreement procedures.
We are confident that many of your members are willing to join us in discovering the new frontiers of scientific research at the crossroads between public international law and the law of taxation in an area of great public importance and actuality.
We look forward to receiving your feedback and commentaries, as well as the indication of candidates for membership of the ILA Committee on International Tax Law before 31 January 2021.
You are welcome to contact us at robin.miller@curia.europa.eu.

Juliane Kokott
Chair of the
ILA International Tax Committee
Pasquale Pistone
Co-Chair of the
ILA International Tax Committee

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s