The Annual Congress of the International Fiscal Association. IFA 2022 will be held in Berlin from 4-8 September.
Der jährlich stattfindende Kongress der International Fiscal Association. Die IFA 2022 fand vom 4. bis 8. September 2022 in Berlin statt.
The focus of the IFA Congress in Berlin will be on digitalisation and big data as well as recent developments in international tax law. The IFA Congress provides a unique opportunity for leading tax experts from corporations, governments, academia, and advisors, to discuss and debate international tax topics of current major interest and importance.
It was such a pleasure attending this year‘s IFA Congress in Berlin, meeting so many interesting people and discussing current tax issues & challenges. I really enjoyed acting as Panel Secretary for the VAT Seminar and speaking about neutrality issues in the platform economy. Thank you to Chair Joachim Englisch and Panelists Rita de la Feria, Rosemary Anderson and Tomasz Michalik! #taxlaw #universityofgraz
Mag.a Lily Zechner agierte auf Einladung von Prof. Englisch als Panel Secretary
Seminar I: The neutrality principle in VAT – practical issues
Chair: Joachim Englisch (Germany)
This seminar will deal with practical aspects and challenges faced by businesses in ensuring VAT neutrality of their operations. A first point of discussion will be the complexities that often surround the claim of an input VAT deduction or credit. We will analyze both elements of substantive VAT legislation that can hinder or complicate an adequate relief from input VAT as well as procedural obstacles to this effect. In a second step, the real-world deviations from the principle of equality of competition that is inherent to VAT neutrality will be analyzed. In this context, particular attention will be given to the concepts of channel neutrality in a digitalized economy and the nascent trend towards “greening” the VAT system. We will furthermore explore how VAT compliance requirements may distort business decisions contrary to the neutrality principle, especially in a cross-border environment. All analysis will involve the discussion of possible solution to the aforementioned challenges, with a special focus on the role that new technologies could play in this regard.
Lily Zechner Vortrag: "Neutrality Issues in the Platform Economy"
https://www.ifa.nl/congresses/ifa-2022-berlin
Titel des Panels und die Namen der anderen Panelists findest du auf meinem LinkedIn Post dazu.
Teilnehmer waren über 1.900 und über 4 Tage war die Konferenz in Berlin.
Programm: https://www.ifatax2022.com/wp-content/uploads/2022/09/IFA_2022_HP.pdf