The International Fiscal Association (IFA) is a leading non-governmental, international organization dealing with fiscal matters.

It comprises taxpayers, their advisers, lawyers, chartered accountants, government officials and university professors and is a unique forum for discussing international tax questions.

The International Fiscal Association, which was founded in 1938, has its headquarters in the Netherlands. It has over 10,000 members worldwide drawn from 90 countries with 45 national Branches including India Branch. Direct membership is possible in countries where there is as yet no national branch.

Aim of IFA

The aim of the Association is the study and advancement of international and comparative law in regard to public finance, especially international and comparative fiscal law and the financial and economic aspects of taxation. The IFA seeks to achieve its aim through annual Congresses and the scientific publications relating thereto. Although the operations of the I FA are essentially scientific in character, the subjects selected take account of current fiscal developments and changes in national legislation in member countries.

At the present stage of our economic reforms, the subject of IFA Congresses are of great relevance to India, as we can gain a lot from contemporary developments in fiscal policies.

Permanent Scientific Committee

Permanent Scientific Committee of I FA comprising senior professionals in the field of fiscal law and economics deliberate regularly on the programmes and activities of the Association.

The annual Congress lasting for five days and reserved for Members only, provides an excellent opportunity for exchange of knowledge and experience with respect to fiscal laws. These annual Congresses also afford scope for useful contacts with leading experts, both as part of the official programme and in the course of private discussions. Two subjects are selected each year by the Permanent Scientific Committee. These subjects form the basis of exhaustive discussions.

Venues for further Congresses

2009 - Vancouver

2010 - Rome

2011 - Paris

2012 - Boston, USA
2013 - Copenhagen
2014 - India
2015 - Switzerland
2016 - Brazil

The Cahiers

The 'Cahiers de Droit Fiscal International' are published once a year and distributed free to all members of the Association. These Cahiers contain preparatory material and cover the subjects to be discussed at the Congress. They comprise National Reports from about 30-35 countries put together with a General Report on each of the two main Congress subjects of that year. in short, they are an invaluable source of information of lasting scientific value for a specialist, interested in international or comparative fiscal law.

The Michell B. Carroll Prize

In order to encourage work, the IFA has instituted a prize as a tribute to its Honorary President Dr. Mitchell B. Carroll. This prize is awarded for work dealing with international fiscal questions, comparative fiscal law or the national fiscal law with the emphasis on important relationship with the fiscal law of foreign countries. It is open to lawyers, accountants and economists. There is an age limit of 35.

Consultative Status With The United Nations

The IFA has consultative status with the United Nations Economic and Social Council. In that capacity, it is represented at meetings of the Group of experts on International Co-operation in Tax Matters.

The IFA also maintains close contact with the fiscal activities of the OECD, the EU, the Council of Europe, the CIAT and the ESCAP.

IFA - India Branch

The International Fiscal Association-India Branch was established in 1983 as a society registered under the Societies Registration Act. Its objects and memberships are governed by tile Constitution of the International Fiscal Association. Corporate and individual memberships are held throughout India.

The Central Board of Direct Taxes, the Authority for Advance Rulings, the National Institute of Public Finance & Policy, Reserve Bank of India, Department of Legal Affairs, Ministry of Law, Justice and Company Affairs are the corporate members of I FA, among others.


In addition to the right to attend the annual Congresses, Members of the I FA receive free of charge the Cahiers de Droit Fiscal International published annually, together with the IFA Year Book. Membership of IFA is open to individuals and corporations alike. Candidates must be sponsored by their national branches, to which they should first apply.

Corporate Members are eligible to nominate two delegates to attend the IFA Congress on payment of the prescribed Congress fee.

Regional Chapters

The IFA-India Branch has two regional Chapters: one, Western Regional Chapter at Mumbai and second, Southern Regional Chapter at Chennai and three, Northern Regional Chapter at New Delhi. The Membership of these Chapters is open to IFA India Branch members, from the respective Regions.

Please refer “MEMBERSHIP” tab for more information