Academic Research and Partnerships
Unlocking Academic Collaboration: Engage with IBFD's Research and Partnerships
As a hub for scholars, researchers, and academic professionals, we take pride in our commitment to advancing the dynamic field of international taxation.
Discover how our cutting-edge research activities, strategic academic partnerships, and visiting programs contribute to the global discourse on tax policies, tax rules, and regulations.
Research activities
At IBFD, our expert academic team is at the forefront of international tax research, actively engaging with a broad range of topics. We collaborate on diverse internal and external projects, we leverage expertise to address key challenges in the field of countries’ tax systems and tax law.
Our research findings are showcased at global conferences, fostering dialogue among tax professionals, policymakers, and academics.
Key research areas include:
International taxation and the digital economy
- Nexus and allocation issues related to the digital economy
- Short-term solutions for the European Union, such as withholding taxes and Digital Services Taxes (DST)
- Compatibility of new digital levies with EU law, the WTO, and tax treaties
- Analysis of selected digital markets, including cryptocurrencies, blockchain, and the sharing economy
- Approaches aligned with the global minimum taxation framework under Pillar Two
Abusive and aggressive tax planning
- Monitoring OECD actions related to BEPS, including implementation in many countries, and peer reviews
- Examining the impact of EU measures such as ATAD I and II, "Unshell," and initiatives under Pillar Two and Debra
- Assessing developing countries' and BRICS nations' responses to aggressive tax planning schemes and efforts to avoid taxation
International tax justice
- Evaluation of tax incentives within the international landscape
- Strengthening multilateralism in international tax law
- Promoting tax transparency to combat tax avoidance
The global dimension of the protection of taxpayers' rights
- Operating the Observatory on the Protection of Taxpayers’ Rights (OPTR) to monitor compliance with global tax certainty standards and best practices
- Exploring methods such as mediation, arbitration, and settlement in resolving cross-border tax disputes
- Investigating the relationship between OECD actions and taxpayer rights within two countries' frameworks
Partnerships with universities and scientific institutions
Collaboration is at the heart of our mission. We partner with leading universities, scientific institutions, and international organizations to ensure our research remains comprehensive and relevant.
Our cooperation with organizations like the European Commission, OECD, and the United Nations amplify our reach and contribute to impact in the realm and future of international taxation.
Visiting programs
IBFD extends a warm invitation to researchers and professors from around the world through our various visiting programs. These initiatives foster meaningful interaction between our community and academic enthusiasts, advancing the global understanding of international tax law, tax systems, and tax research.
Explore our three distinctive programs:
Visiting researchers program
This program offers tax research specialists the opportunity to collaborate with our leading scholars. Participants gain full access to IBFD's world-class research facilities, including our renowned Library and Information Centre, a hub for exploring tax treaties, double tax treaties, and transfer pricing rules.
Open to graduate-level students and faculty members, this program supports in-depth research on international taxation, tax policies, and comparative taxation across many countries.
IFA researcher
Each year, IBFD welcomes researchers selected by the IFA Permanent Scientific Committee and IFA LatAm. These researchers undertake studies on topics of future IFA congresses at our headquarters, exploring critical issues such as tax avoidance, cross-border taxation, and transfer pricing.
With access to IBFD’s valuable resources, mentoring, and supervision, the participants investigate how countries' tax systems and rules impact multinational companies and foreign income.
Visiting global scholar
Our Visiting Global Scholar actively contributes to IBFD's academic initiatives by authoring impactful articles on international tax rules, participating in editorial boards, and sharing insights on case studies at internal roundtables. They also deliver lectures on contemporary challenges like tax certainty, implementation of tax treaties, and double taxation.
Since its launch in 2013, IBFD’s Visiting Global Scholar program has leveraged the expertise of renowned scholars to examine how businesses, countries, and tax professionals navigate the evolving global tax system.
