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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
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 ).

Registration is closed, but don't worry!
You can secure your spot by registering on-site on October 21st at 4:00 pm.

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

  • 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

Moon Palace Cancun
The Grand

  • SINGLE

    $524,79

  • DOUBLE

    $568,89

  • EXTRA PERSON

    $226,01

*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


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

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)

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)

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
(OECD)

Liselott Kana
(Chile)

Nicole Krenger
(Switzerland)

Armando Lara Yaffar
(Mexico)

Achim Pross
(OECD)

Tom Roesser
(USA)

Stef van Weeghel
(Netherlands)

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
(Poland)

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)

Silvia Boiardi
(Italy)

Lizelotte De Maeyer
(Belgium)

Sunita Doobay
(Canada)

Michaela Engel
(Germany)

Frédéric Teper
(France)

Andreas Bullen
(Norway)

Peter Connors
(USA)

Kuntal Dave
(India)

Rébecca Dorasamy
(Switzerland)

Remedios García Gómez de Zamora
(Spain)

Charlotte Kies
(Netherlands)

Ryan Killoran
(South African)

Christopher Steeves
(Canada)

Wojciech Sztuba
(Poland)

Nora Morales Rodríguez
(Mexico)

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)

Elizabeth Gonzalez
(Mexico)

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 through the ruins. You might expect long walking distances. No food or beverage inside the area is permitted.
Be prepared and make sure to wear comfortable clothes & shoes, biodegradable sunscreen, a hat or cap are highly recommended, and some extra money for souvenirs.
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


OCTOBER 21st
07:00 - 13:00 Golf tournament Golf course
16:00 - 20:00 Registration and information Arena main lobby
OCTOBER 22nd
08:00 - 20:00 Registration and information Arena main lobby
09:00 - 13:00 Meeting of the Permanent Scientific Committee Expocenter 2-4
13:45 - 15:45 Meeting of the Supervisory Board Expocenter 5-6
16:00 - 18:00 Meeting of the General Assembly Universal upper level
17:30 - 18:30 Meeting of the YIN Committee Expocenter 8
17:30 - 18:30 YIN Meet & Greet Reception Foyer Universal upper level
17:30 - 18:30 WIN Meet & Greet Reception Foyer Expocenter lower level
19:00 - 20:00 Opening Ceremony Arena ABC
20:00 - 22:00 Welcome Reception Arena DEF
OCTOBER 23rd
08:00 - 09:30 Morning refreshments Arena DEF
08:00 - 16:00 Registration and information Arena main lobby
08:00 - 16:00 Exhibition Arena DEF
09:00 - 12:00 Plenary session Subject 1: Sharing and shifting of corporate losses - The new profit shifting? Arena ABC
10:30 - 11:00 Coffee break Arena DEF
12:00 - 13:30 Government Officials Luncheon (by invitation only) Expocenter 30-39
12:00 - 13:30 Corporate Tax Officers Luncheon (by invitation only) Expocenter 23-27
12:00 - 13:30 Academics Luncheon (by invitation only) Expocenter 3-12
12:00 - 13:30 Lunch break Arena DEF
12:00 - 13:30 YIN Seminar: Consumption taxes and the digital economy: Where are we now? Universal Upper
13:30 - 15:30 Seminar A: Attribution of profits to PE’s: AOA vs. UN Model Arena
13:30 - 15:30 Seminar B: The use of tax systems to execute non-fiscal policy goals Arena H
15:30 - 16:00 Afternoon refreshments Arena DEF
15:00 - 15:30 Meeting of the European Region Expocenter 18
15:30 - 17:00 Meeting of YIN Branch Representatives Expocenter 40
15:30 - 17:00 Meeting of the Latin American Region Mezzanine F oficina 2
15:45 - 17:00 Meeting of the Asia-Pacific Region Expocenter 2
15:45 - 17:00 Meeting of the North American Region Expocenter 29
15:45 - 17:00 Meeting of the African Region Mezzanine C oficina 1
19:15 - 21:30 Cultural Evening (Shuttles from 18:00 to 18:45) Xcaret
OCTOBER 24th
07:00 - 07:45 WIN yoga session Meditation garden
08:00 - 09:30 Morning refreshments Arena DEF
08:00 - 16:00 Registration and information Arena main lobby
08:00 - 16:00 Exhibition Arena DEF
09:00 - 12:00 Plenary session Subject 2: Good faith in domestic and international tax law Arena ABC
10:30 - 11:00 Coffee break Arena DEF
12:00 - 13:30 WIN Seminar: E-invoicing as a mean to tackle the tax fraud Universal Upper level
12:00 - 13:30 Lunch break Arena DEF
13:00 - 14:00 Meeting of the Italian Branch Expocenter 16
13:30 - 15:30 Seminar C: Tax adjudicators Seminar (Adjudicative forums for deciding international tax disputes) Arena G
13:30 - 15:30 Seminar D: Who is winning the race? Arena H
15:30 - 16:00 Afternoon refreshments Arena DEF
19:00 - 22:00 Mexican Night (Shuttles from 18:45 to 19:15) Xoximilco
OCTOBER 25th
07:00 - 08:00 YIN Fun Run 5 km Motorlobby Expocenter
07:45 - 08:45 WIN in conversation WIN lounge
08:00 - 09:30 Morning refreshments Arena DEF
08:00 - 16:00 Registration and information Arena main lobby
08:00 - 16:00 Exhibition Arena DEF
09:00 - 12:00 Seminar E: IFA/OECD Arena ABC
10:30 - 11:00 Coffee break Arena DEF
12:00 - 13:30 Lunch break Arena DEF
12:15 - 13:30 IFA/OECD/ICC Dialogue: Global Minimum Tax across all IFA Regions Universal Upper level
13:30 - 15:30 Seminar F: IFA/EU Arena G
13:30 - 15:30 Seminar G: Non-discrimination rules (direct and indirect) Arena H
15:30 - 16:00 Afternoon refreshments Arena DEF
15:45 - 17:00 Branch Officers meeting Expocenter 2-4
16:00 - 17:30 OECD Spanish Panel Arena G
17:00 - 18:30 President’s Reception Jardín Arena
21:00 - 02:00 YIN Party (Shuttles from 20:30 to 22:00) Mandala Beach Club
OCTOBER 26th
07:30 - 08:30 Meeting of the WIN Committee Expocenter 4-6
08:00 - 09:30 Morning refreshments Arena DEF
08:00 - 16:00 Registration and information Arena main lobby
08:00 - 16:00 Exhibition Arena DEF
09:00 - 12:00 Seminar H: Recent developments in international taxation Arena DEF
10:30 - 11:00 Coffee break Arena DEF
12:00 - 13:30 Lunch break Arena DEF
12:15 - 13:30 Global IFA Dialogue: Tax Treaty Interpretation Expocenter 30-39
13:30 - 15:30 Seminar I: International mobility and remote work: Corporate tax implications Arena G
13:30 - 15:30 Seminar J: Transfer pricing controversial topics - problems and solutions Arena H
15:30 - 16:00 Afternoon refreshments Arena DEF
19:00 - 01:00 Gala Dinner Universal Upper level Universal Upper level

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)
  • Marcel Alcades Theodoro (Brazil)
  • Ivan Ozai (Canada)
  • Marta Papis-Almansa (Poland)
  • Paulson Tseng (Chinese Taipei)
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
  • 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)
  • 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)
  • Elizabeth Gonzalez (Mexico)
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
General Reporters Elizabeth Gonzalez (Mexico)
Chair Porus Kaka (India)
Secretary Aditya Vora (India)
Panel Members
  • Manal Corwin (OECD)
  • Liselott Kana (Chile)
  • Nicole Krenger (Switzerland)
  • Armando Lara Yaffar (Mexico)
  • Achim Pross (OECD)
  • Tom Roesser (USA)
  • Stef van Weeghel (Netherlands)
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)
Panel Members (Theme 1)
  • Silvia Boiardi (Italy)
  • Lizelotte De Maeyer (Belgium)
  • Sunita Doobay (Canada)
  • Michaela Engel (Germany)
  • Frédéric Teper (France)
Panel Members (Theme 1)
  • Andreas Bullen (Norway)
  • Peter Connors (USA)
  • Kuntal Dave (India)
  • Rébecca Dorasamy (Switzerland)
  • Remedios García Gómez de Zamora (Spain)
  • Charlotte Kies (Netherlands)
  • Ryan Killoran (South African)
  • Christopher Steeves (Canada)
  • Wojciech Sztuba (Poland)
  • Nora Morales Rodríguez (Mexico)
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. Based on Court cases considered relevant for any and all jurisdictions - regardless which Court and what country - the challenge to allocate arm’s length income to intangibles, and in particular marketing intangibles, will be discussed.
There is one Arm’s Length principle, yet the increase in transfer pricing controversy shows it has many and at times conflicting interpretations. Therefore, functioning dispute resolution mechanisms are crucial. However, MAP increasingly seems to be suffering setbacks. The alternative to avoid costly surprises traditionally has been to seek advance certainty (APAs, rulings). But is advance certainty - as we know it - still out there?
With the Pillar 2 impact of imposing an additional layer of tax and tax costs, it is urgent that the above two issues: (i) wildly differing and unpredictable positions on (marketing) intangibles and (ii) halting dispute resolution or dispute avoidance mechanisms are addressed and resolved. A panel of experienced practitioners, government and former government practitioners in the field of transfer pricing, MAP and APAs and an OECD representative will debate the above issues and developments and consider solutions or improvements.

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

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


Wednesday October 25th

WIN in conversation

 07:30 - 08:30


Thursday October 26th

Meeting of the WIN Committee | Expocenter 4-6

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 | Sponsored by PwC

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.

General Information


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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

Travel safe with Assist Card International participants


Assist Card International participants


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

Contact

Travel safe with Assist Card Mexican participants


Assist Card Mexican participants


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

Contact

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 -

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

Our Sponsors


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Academic Sessions


Contact


IFA Mexico

  • Laura Ysunza
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PCO

  • Jimena Ruiz
  • Mariana Espinosa
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Sponsorships

  • Michael Davis
  • +1 (604) 341-9453
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Helpdesk

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

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