25 - 30 AUGUST 2013 IFA 2013 67th CONGRESS OF THE INTERNATIONAL FISCAL ASSOCIATION www.ifacopenhagen2013.com

I N V I T A T I O N P R O G R A M M E Contents

Welcome to IFA Copenhagen 2013 5

International Fiscal Association (Organisation) 6

Congress Subjects and Seminars 9

Young IFA Network (YIN) 14

Special events 16

Scientific and general programme 17

Social programme for Participants and Accompanying Persons 22

Tour programme for Accompanying Persons and Participants 24

Post-Congress tours 32

Information on Congress registration 36

Hotel accommodation and reservation 41

General information 49

List of Sponsors 56

Map of Copenhagen 58

2 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 3 Congress Organiser welcome to ifa copenhagen 2013 IFA Congress 2013 Copenhagen ApS Tuborg Havnevej 19 / DK-2900 Hellerup Dear IFA friends Congress Secretariat It is a great pleasure to invite you to Copenhagen in 2013 for the 67th IFA Congress. This year’s DIS Congress Service A/S edition is special since we will be celebrating IFA’s 75th Anniversary. Herlev Ringvej 2c / DK-2730 Herlev Tel.: +45 4492 4492 / Fax : +45 4492 5050 The scientific programme will cover some of today’s most challenging issues in the field of E-mail: [email protected] / [email protected] international taxation and will focus on how to secure the national tax base from erosion by www.ifacopenhagen2013.com international transactions. The Seminars will cover topics such as cross-border loss utilization,

D anish IFA Branch the ever-popular recent developments in international tax and a special Jubilee Seminar. Dansk Skattevidenskabelig Forening The Congress will take place at the Bella Center with the new, stunning Bella Sky Hotel, only 9 Tuborg Havnevej 19 / DK-2900 Hellerup minutes away from the city centre by Metro. All Congress hotels are located within walking Att: Bente Møll Pedersen distance of the Metro line, and the Congress fee covers a public transportation card. Tel.: +45 3525 2924 / Fax: +45 3525 2536 E-mail: [email protected] / www.skattevidenskab.dk The social programme will include an evening at the Opera, beautifully located at the waterfront opposite Palace, the residence of the royal family, and a Gala Dinner at the General Secretariat of IFA Hotel. The excursions will introduce you and your Accompanying Persons to the history, culture World Trade Center and character of the city and its surroundings and will include visits to Kronborg, the Castle of Beursplein 37 / P.O. Box 30215 / 3001 DE Rotterdam / Netherlands Hamlet, and the Viking Ship Museum. Att.: Cécile Riphagen Thea Van Dijk The Danes are one of the happiest people in the world. Wherever you go, you will find a cosy Tel : +31 10 405 2990 / Fax : +31 10 405 5031 and friendly atmosphere. Take the opportunity to visit one of the world-renowned restaurants E-mail: [email protected] / www.ifa.nl or a café in . Take a stroll along “Strøget”, the longest pedestrian street in the world, which is also a perfect place to shop. Also don’t miss a visit to the famous Tivoli Gardens or The Congress Venue Little Mermaid, immortalized by . You can get a taste of Copenhagen by viewing the film on our web site. Bella Center Center Boulevard 5 The Copenhagen Congress will provide the perfect setting to catch up with old friends and to DK-2300 Copenhagen S meet our exhibitors end sponsors. Tel.: +45 3252 8811 E-mail: [email protected] We really look forward to welcoming you to Wonderful Copenhagen. www.bellacenter.dk

Hans Severin Hansen President, IFA Copenhagen 2013 Copenhagen ApS

4 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 5 International Fiscal Association Executive Committee

P resident Dranish B anch of IFA Manuel E. Tron (Mexico)

P resident President-Elect Hans Severin Hansen Porus F. Kaka (India)

Secretary/Treasurer Secretary General Bente Møll Pedersen Han A. Kogels (Netherlands)

Congress Organiser General Treasurer Jos Beerepoot (Netherlands)

IFA Congress 2013 Copenhagen ApS Vice-Presidents (reg. nr. 31478286) Heleno Taveira Torres (Brazil) Jean-Blaise Eckert (Switzerland)

Og r anising Committee of the Congress Members Delia F. Catarama (Romania) Murray Clayson (United Kingdom) P resident Hans Severin Hansen (Denmark) Sushil Lakhani (India) Hans Severin Hansen Machiel V. Lambooij (Netherlands) Antonella Magliocco (Italy) John F. Nicolai (USA) José Palacios Pérez (Spain) Vice-President Nick Pantaleo (Canada) Detlev J. Piltz (Germany) Jesper Skovhus Poulsen Andres M. Valle Billinghurst (Peru) Xiaoyue Wang (PRC) Bertil Wiman (Sweden) Secretary Anne Worm-Petersen Honorary Presidents Richard M. Hammer (USA) Treasurer Pietro Adonnino (Italy) Anders Bjørn Sven-Olof Lodin (Sweden) Jerome B. Libin (USA) Members Marcus Desax (Switzerland) Jakob Skaadstrup Andersen Søren Jesper Hansen Helle Klestrup Carsten Koch Judith Skou Nicolai Thorsted

6 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 7 Permanent Scientific Committee Congress Subjects and seminars

Chair Subject 1: The taxation of foreign passive income for groups Robert Couzin (Canada) of companies

Future Chair Whether a country applies an exemption or credit system to the repatriation of profits of Stef Van Weeghel (Netherlands) foreign subsidiaries, the appropriate tax treatment of income from foreign passive investments has long been a focus. Moreover, within groups of companies, issues regarding the treatment Vice-Chair of such income can arise in the brother-sister as well as the parent-subsidiary context. Wolfgang Schön (Germany) Many countries employ a controlled foreign corporation (CFC) regime to address foreign passive income. Other approaches adopted in some countries include special transfer pricing Members provisions, thin capitalization rules, switch-over clauses, and general anti-avoidance rules. Keiji Aoyama (Japan) Philip Baker (United Kingdom) This Panel will first explore the policy objectives underlying the taxation of foreign passive Gauthier Blanluet (France) Peter H. Blessing (USA) income, with a focus on how passive income is defined and the challenges of preventing any Mukesh Butani (India) Wei Cui (PRC) such definition from inappropriately applying to industries that generate business income. The Robert J. Danon (Switzerland) Craig Elliffe (New Zealand) Panel then will compare and contrast the different approaches used by countries to address Ricardo Escobar (Chile) Daniel Garabedian (Belgium) passive income, including the evolution of these approaches, their effectiveness in serving Ricardo Gomez (Spain) Marjaana Helminen (Finland) the underlying objectives, and their compatibility with obligations under treaties and other Philip Kermode (European Commission) Armando Lara Yaffar (UN) international agreements. Guglielmo Maisto (Italy) Jacques Sasseville (OECD) Claus Staringer (Austria) Guillermo O. Teijeiro (Argentina) General Reporters: Bertil Wiman and Mattias Dahlberg (Sweden) Ana C.A. Utumi (Brazil) Marius Van Blerck (South Africa) Lucie Vorlickova (Czech Republic) Ji Hyun Yoon (Rep. of Korea) Chair: Barbara Angus (USA)

Han Kogels (Netherlands), Secretary General Frans Vanistendael (Netherlands), Director IBFD General Before the Congress all IFAmembers will receive the two Volumes of the 2013-Cahiers Invited for the preparation of future Congresses: de Droit Fiscal International. The material will also be available in PDF and Epub on the 2013 Niels Winther-Sørensen (Copenhagen, Denmark) secured part of www.ifa.nl, for which a personal password is needed. Outlines and 2014 Pranav Sayta (Mumbai, India) further documents will be uploaded to the Congress Documents Database preceding the 2015 Madeleine Simonek (Basel, Switzerland) Congress. 2016 Fernando Serrano Antón (Madrid, Spain) Directly before and during the Congress outlines and presentation material will be made available on the Congress App. After the Congress the presentation materials relating to the Subjects and Seminars will be added to the Congress Documents Database.

8 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 9 Subject 2: Exchange of information and the cross-border Seminar C: Cross-border loss utilization cooperation between tax authorities Globalised businesses are faced with the fact that losses may be trapped in one country, whereas the business is profitable in others. Following a general introduction, the Panel will Globalization, liberalization of capital movements and technology have entailed a dramatic discuss alternative policies from both a business and a revenue angle. The effects on loss increase in the volume of commercial and financial international transactions and have recognition of various methods to avoid double taxation of income from foreign PEs and foreign simultaneously generated very serious challenges for national tax authorities, who face subsidiaries will be illustrated on the basis of a case study. Further issues to be discussed substantial difficulties controlling their taxpayers´ taxable events outside national borders. The by the Panel include: How should currency losses be dealt with? What is the impact of anti- new awareness of problems posed to the national treasuries by cross-border tax evasion and avoidance-rules, e.g. dual consolidated loss or CFC rules? Are there planning opportunities tax avoidance has strengthened international cooperation among national tax authorities and in order to either avoid cross-border losses or to ease their utilization? What impact will the given momentum to broader Exchange of Information agreements and other initiatives (e.g. international trends regarding “BEPS” (base erosion and profit shifting) and aggressive tax joint tax audits and shared definitions of “aggressive tax planning”) which may substantially planning have on the utilisation of commercial losses? affect individuals and multinational enterprises in the way they handle their tax affairs. Chair: Jürgen Lüdicke (Germany) General Reporter: Xavier Oberson (Switzerland) Chair: Ricardo Gomez (Spain) Seminar D: IFA/EU Seminar A: Climate change and international taxation The selection of the topic will be announced on the IFA website (www.ifa.nl) and the Congress website (www.ifacopenhagen2013.com). The overall objective of the Seminar is to provide Participants with an introductory understanding of climate change in an international tax policy and tax law context and the Chair: tbc practical risks and issues. The Seminar will review the existing climate change policy means and legal framework and emphasize the main features of the corporate tax treatment of emission allowances, JI (Joint Implementation) and CDM (Clean Development Mechanism) Seminar E: Profit methods and the arm’s length principle projects from a comparative perspective. The Participants will moreover learn about the VAT issues related to emission trading. In addition, the Seminar will consider issues of double Taxpayers seek practical avenues to design a transfer pricing policy that is easy to manage and taxation and double non-taxation in the climate change context and discuss the OECD approach tailored to the nature of often unprecedented integrated business models. to this topic. Finally, the Seminar will review the issue of carbon leakage and border tax When introducing the “most appropriate method” standard in 2010, the OECD removed the adjustments. (formal) “stigma” attaching to profit methods, stemming from their “last resort” status. This did not come as a surprise having regard to transfer pricing rules, practices and case law Chair: Jakob Bundgaard (Denmark) across the globe. These will be touched on in more depth. Specific attention will be paid to the opportunities and pitfalls when using profit methods, best practice models tested before tax authorities, as well as possible alternatives. Seminar B: Cross-border short-term employment Chair: Isabel Verlinden (Belgium) This Seminar will primarily investigate the practices and experiences of states after the 2010 update of the commentaries to Art. 15.2, with a view both to traditional hiring out of labour and also short time secondments within groups of companies. The employer concept is a core issue, but other important questions will also be discussed, including permanent establishment.

Chair: Frederik Zimmer (Norway)

10 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 11 Seminar F : IFA/OECD : Base erosion and profit shifting (BEPS) Seminar H : Recent developments in international taxation Growing concerns have been expressed by governments, senior officials and committees in many countries regarding base erosion and profit shifting. The OECD, at the request of This Seminar will look at a number of recent developments of significance to the international the G20, has decided to address these issues. A report on Base Erosion and Profit Shifting tax community not covered elsewhere on the programme. We will examine these was released in February 2013. According to that report, key pressure areas include: cross- developments with the aid of an expert Panel drawn from practice, government and academia. border mismatches in entity and instrument characterisation, including hybrid mismatch The final selection of topics will not be made until shortly before the Congress to ensure we do arrangements and arbitrage; the application of treaty concepts to profits derived from the not miss any particularly crucial development. delivery of digital goods and services; the tax treatment of related party debt-financing, captive insurance and other inter-group financial transactions; transfer pricing, in particular Chair: Philip Baker (UK) in relation to the shifting of risks and intangibles, the artificial splitting of ownership of assets between legal entities within a group and transactions between such entities that would rarely take place between independents; the effectiveness of anti-avoidance measures, in particular Seminar I : Subnational taxes and international taxation GAARs, CFC regimes and thin capitalisation rules; and the availability of preferential regimes for certain activities. The results of this project could thus lead to revisiting some of the This Seminar will examine the different types of subnational taxes that are levied in various fundamental international tax rules. An Action Plan is to be developed in the northern Summer jurisdictions and the “problem” of subnational taxes and potential double taxation in the 2013.This Seminar will consider what the extent of the problems is, what the possible solutions international tax context. Possible solutions, whether by treaty, domestic law or judicial action, are and how such solutions could be implemented if they involve a fundamental realignment of will be discussed. the international tax regime. Chair: Elizabeth Johnson (Canada) Chair: Richard Vann (Australia)

Seminar J : Overhead and VAT deductibility (re PE) Seminar G :Jubilee Seminar 75th Anniversary of IFA The topic of the Seminar is deduction of input VAT/GST on overhead costs with a particular focus – “How will the tax system look like in 25 years?” on PE structures. The objective of the Seminar is twofold. First, it offers a general discussion of Experienced tax experts will try to look into the crystal ball and find out in which direction we the relevant criteria regarding the difficult but essential distinction between direct costs and are heading and how to get prepared. Some of the questions which will be debated include: overhead costs in an international context. Second, the Seminar will provide a more in depth Will we continue to see a move towards VAT/GST and away from direct taxes? Will legislators discussion of the regulation and handling of input VAT/GST on overhead costs in PE structures give up on progressive income taxation? Will there be new taxes on the financial sector, on in different VAT/GST jurisdictions. natural resources, or new environmental taxes? On the international side: Will the arm’s length principle survive? And if so, in what form? Will we see a move towards multilateralism? What Chair: Dennis Ramsdahl Jensen (Denmark) impact will the BRIC and other emerging economies have on international tax rules? What will tax administrations look like? What will be the role of tax advisors?

Chair: Michael Lang (Austria)

12 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 13 Young IFA Network (YIN) YIN Party This IFA Congress will also host special YIN events listed below. While these events are Wednesday, 28 August / 20.30-01.00 / VEGA House of Music intended to attract members who are 40 and under, all IFA Members are welcome to attend. The YIN party will be held at VEGA. Casing original 50’s Sponsored by Participants interested in the YIN activities are asked to fill in the relevant part of the design gives the building a unique atmosphere, and registration form. VEGA’s decor with dark wood paneling, mahogany floors, friezes, and the many original details of railings, Meet and Greet Reception balustrades and lamps in typical Scandinavian style are the hallmarks of VEGA. The building Sunday, 25 August / 17.30-18.30 was originally named The People’s House and was the stronghold of the Danish worker’s The purpose of this reception is to give young IFA members and persons attending their first union movement. It was built in 1956 and reopened as VEGA – House of Music in 1996 after IFA Congress a chance to meet informally at the beginning of the Congress, enabling them to extensive restoration. start building their own personal networks and to increase their benefits from attending the The choice of venue and the party itself will give the young IFA members an opportunity to Congress. meet existing and new business connections and friends. P rice: included in fee P rice: included in fee

YIN Fun Run To attract more members in the early stages of their careers, IFA adopted in 2005 M onday, 26 August / 06.00-07.30 the Young IFA Network (YIN) initiative. The Executive Committee established the YIN Join the 5K Fun Run along the harbour to The Little Mermaid and Committee consisting of young IFA members to develop, propose and implement around Kastellet – the old star-shaped fortress. Runners will meet programmes, both at the Branch level and worldwide, to make IFA more attractive to between 06-06.30 am and the run will start promptly at 06.30. young members. The IFA Branches were invited to take corresponding action at the P rice: included in fee Branch level. Since the official launch of YIN at the 2006 Amsterdam Congress, many IFA Branches have implemented YIN activities.

M eeting of the YIN Branch representatives M onday, 26 August / 14.30-16.00

YIN Seminar Wednesday, 28 August / 14.30-16.00 Sponsored by The YIN Seminar will feature three sessions. In the first session, the winner of the Mitchell B. Carroll Prize will present his or her winning thesis. Then, the winner of the Maurice Lauré Prize will present his or her winning thesis. Both prize winners will also answer questions from the delegates on his/her thesis. The third session will be a Moot Court Session. An acting Tax Judge (name to be announced) will preside over a hypothetical tax case to be argued by young tax academics or professionals, one side representing the Tax Authorities and the other side representing the Taxpayer. At the end of the arguments, the acting Tax Judge will render his or her judgment on the tax case. The fact pattern for the case, the legal issues involved, and the summary of the arguments of the parties will be made available to the delegates before the start of the Seminar. P rice: included in fee

14 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 15 Special events (by invitation only) Scientific and general programme Monday, 26 August / 11.15-12.30 / Bella Sky Hotel

Government Officials Luncheon SUN DAY, 25 AUGUST 2013 All Government Officials are invited to an exclusive Sponsored by 09.00 – 13.00 Meeting of the Permanent Scientific Committee Government Luncheon during the IFA Congress in Copenhagen. Government officials from all over the world can look forward 11.00 – 20.00 Registration and information to an interesting key-note speech and informal networking Meeting of the General Reporters, the Chair, 10.00 – 17.00 with friends and colleagues. IFA is committed to upholding this the Members and Secretary of the Panel on Subject 1 valuable tradition of providing government officials with a unique opportunity for global tax Meeting of the General Reporter, the Chair, networking during its Congress. 10.00 – 17.00 the Members and Secretary of the Panel on Subject 2 Who can attend? Persons whose primary employment is within a public authority working with tax 10.00 – 17.00 Preparatory meeting of the Chair and Panelists of Seminar A administration and legislation at a governmental level 10.00 – 17.00 Preparatory meeting of the Chair and Panelists of Seminar B Corporate Tax Officers Luncheon 10.00 – 17.00 Preparatory meeting of the Chair and Panelists of Seminar C All Corporate Tax Officers are invited to an exclusive, not-to-be-missed luncheon. Corporate 10.00 – 17.00 Preparatory meeting of the Chair and Panelists of Seminar D tax professionals are challenged with the responsibility of managing the worldwide tax affairs of their employers, often as leaders of large tax departments consisting of a diverse group 10.00 – 17.00 Preparatory meeting of the Chair and Panelists of Seminar E of professionals. Many of these are, in a real sense, “player-coaches” of a team. Motivating 10.00 – 11.30 Meeting of the YIN Committee and bringing a team together to achieve common goals is a challenging proposition requiring unique skills. While we spend an extensive amount of time on technical tax matters, learning 12.30 – 15.30 Free tour to the Open Air Museum for Participants and Accompanying Persons how to manage and motivate is equally critical to success. 14.00 – 22.00 Exhibition Who can attend? Persons whose primary employment is within a corporation, business or non-profit 14.00 – 16.00 Meeting of the Executive Committee organisation with responsibility for the tax position of that entity 16.30 – 17.30 Meeting of the Nominations Committee Aadc emics Luncheon 16.30 – 17.30 Meeting of the Finance Committee All Academics are invited to participate in the Academics Luncheon, which will be held for the 17.30 – 18.30 Young IFA Network (YIN) Meet & Greet Reception second time at an Annual IFA Congress. IFA recognizes that tax professors play a unique role in our countries’ fiscal systems and would benefit from a special opportunity to meet. The event 17.30 – 18.30 Lecture on Copenhagen will provide ample time to network informally with friends and colleagues from around the globe. IFA is committed to the principle of providing the academic tax community with a unique 19.00 – 20.00 Opening Ceremony opportunity for international tax networking. 20.00 – 22.00 Welcome Reception Who can attend? Persons whose primary employment is teaching and researching at a university

Remember: It is important that you state your status and tick off the relevant box in the registration form in order to receive an invitation.

16 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 17 MON DAY, 26 AUGUST 2013 TUES DAY, 27 AUGUST 2013

06.00–07.30 YIN Fun Run 07.30–16.00 Registration and information 07.30–16.00 Registration and information 07.30–08.30 Breakfast session – Bloomberg – (by invitation only) 07.30–08.30 Breakfast session – Thomson Reuters – (by invitation only) 08.00–16.00 Exhibition 08.00–16.00 Exhibition 08.00–08.30 Morning refreshments Plenary Session Subject 2: Exchange of information and the cross-border 08.00–08.30 Morning refreshments 08.30–09.45 cooperation between tax authorities Plenary Session Subject 1: The taxation of passive income for 08.30–09.45 groups of companies 09.00–10.30 Meeting of the Invitations Sub Committee 09.00–17.00 Preparatory meeting of the Chair and Panelists of Seminar F 09.00–17.00 Preparatory meeting of the Chair and Panelists of YIN Seminar 09.00–17.00 Preparatory meeting of the Chair and Panelists of Seminar G 09.45–10.15 Coffee break Plenary Session Subject 2: Exchange of information and the cross-border 09.00–17.00 Preparatory meeting of the Chair and Panelists of Seminar H 10.15–11.15 cooperation between tax authorities (continued) 09.00–17.00 Preparatory meeting of the Chair and Panelists of Seminar I 11.15–12.15 Refreshment break – light lunch 09.00–17.00 Preparatory meeting of the Chair and Panelists of Seminar J 12.15–14.15 Seminar D: IFA/EU 09.45–10.15 Coffee break 12.15–14.15 Seminar E: Profit methods and the arm’s length principle Plenary Session Subject 1: The taxation of passive income for 10.15–11.15 groups of companies (continued) 14.15–16.00 Afternoon refreshments Meeting of General and IFA Branch Reporters for 2014 11.15–12.30 Refreshment break – light lunch 14.30–16.00 Mumbai Congress Subject 1 11.15–12.30 Government Officials Luncheon (by invitation only) Meeting of General and IFA Branch Reporters for 2014 14.30–16.00 11.15–12.30 Corporate Tax Officers Luncheon (by invitation only) Mumbai Congress Subject 2 Meeting of General and IFA Branch Reporters for 2015 11.15–12.30 Academics Luncheon (by invitation only) 14.30–16.00 Basel Congress Subject 1 12.30–14.30 Seminar A: Climate change and international taxation Meeting of General and IFA Branch Reporters for 2015 14.30–16.00 12.30–14.30 Seminar B: Cross-border short-term employment Basel Congress Subject 2 12.30–14.30 Seminar C: Cross-border loss utilization 19.00–20.00 Cultural Evening, The Opera House 14.30–16.00 Afternoon refreshments 14.30–16.00 Meeting of the Program Working Group 14.30–16.00 Meeting of the YIN Branch representatives 14.30–16.00 Meeting of the representatives of Branches in the Latin American Region Meeting of the representatives of Branches in the Central & Eastern 14.30–16.00 European Region

18 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 19 WEDNESDAY, 28 AUGUST 2013 THURSDAY, 29 AUGUST 2013

07.30–17.00 Registration and information 07.30–16.00 Registration and information 08.00–16.00 Exhibition 08.00–16.00 Exhibition 08.00–08.30 Morning refreshments 08.00–08.30 Morning refreshments 08.30–09.45 Seminar F: IFA/OECD: Base erosion and profit shifting (BEPS) 08.30–09.45 Seminar H: Recent developments in international taxation 09.45–10.15 Coffee break 09.45–10.15 Coffee break 10.15–11.15 Seminar F: IFA/OECD: Base erosion and profit shifting (BEPS) - continued 10.15–11.15 Seminar H: Recent developments in international taxation (continued) 11.15–12.15 Refreshment break – light lunch 10.30–12.30 Meeting of the YIN Committee Seminar G: Jubilee Seminar 75th Anniversary of IFA: ”What will the tax 12.15–14.15 11.15–12.15 Refreshment break – light lunch system look like in 25 years?” 12.15–14.15 Seminar I: Subnational taxes and international taxation 14.15–16.00 Afternoon refreshments 12.15–14.15 Seminar J: Overhead and VAT deductibility (re PE) 14.30–16.00 Young IFA Network (YIN) Seminar 19.00–23.30 Gala Dinner and Closing of the Congress, The Tivoli Hotel 14.30–16.15 Combined meeting of the General Council and the General Assembly 16.15–17.15 Jubilee Reception F RIDAY, 30 AUGUST 2013 20.30–01.00 YIN Party, VEGA House of Music ECSNX UR IO DAY

For details of the Excursion Day please refer to the Tours section.

20 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 21 Social Programme Gala Dinner and closing of the Congress T hursday, 29 August / 19.00-23.30 / The Tivoli Hotel L ecture on Copenhagen The Tivoli Hotel is a fabulous theme hotel, fitted and Sunday, 25 August / 17.30-18.30 / Bella Center furnished in modern design, making captivating An entertaining presentation highlighting the history, sites, associations with the Tivoli Gardens, Copenhagen’s famous and people of Copenhagen and its surrounding areas will amusement park. Kim Utzon, the architect behind the be offered to registered Participants and Accompanying hotel, has yet again delivered a stunningly magnificent Persons prior to the Opening Ceremony. building for Copenhagen, uniquely located within walking distance of the Tivoli Gardens and the Town Hall Square. P rice: included in fee DRESS CoDE: Business attire Join us for an enjoyable evening with good food and dancing and bid farewell to new and old IFA friends. Bus transportation will be provided. Op ening Ceremony and Welcome Reception P rice: DKK 750 (approx. €100) per person + 25% Danish VAT Sunday, 25 August / 19.00-22.00 / Bella Center DRESS CoDE: Business attire Participants and Accompanying Persons are invited to attend the Congress Opening Ceremony which will be held in the Ground Floor of the Bella Center. Please also join us for the Welcome Reception which will be held immediately following the Opening Ceremony in the exhibition area of the Bella Center. The evening will feature a variety of food and entertainment as IFA members meet old and new friends and acquaintances. P rice: included in fee DRESS CoDE: Business attire

Cultural Evening T uesday, 27 August / 19.00-20.00 / The Opera House The is part of The Royal Theatre and is one of the most modern opera houses in the world. It was designed by the famous Danish architect Henning Larsen and opened in 2005. The Opera House was a gift from the A.P. Møller and Chastine Mc-Kinney Møller’s Foundation. The Opera House is located on the Island of Holmen, which housed the Danish navy for years. Together with the Royal Palace – Amalienborg – and the Marble Church, it completes the axis through the neighborhood of started by the architect Nicolai Eigtved in 1749. The inside of the Opera House is decorated with works of famous Danish artists and architects and is an experience in itself. The evening will present a variety of the best performers of The Royal Theatre within opera, ballet and acting. Transportation will be provided. P rice: included in fee DRESS CoDE: Business attire

22 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 23 Tour programme (for Accompanying Persons and Participants) T ours

Come and be charmed by Copenhagen, Northern Europe’s cosiest capital, packed with cafés, S unday Monday Tuesday Wednesday Thursday Friday Saturday shops and the best restaurants in Scandinavia. Danes are among the leaders in world design, 25 August 26 August 27 August 28 August 29 August 30 August 31 August Morning: and Copenhagen offers everything from furniture design to textile design at museums T0 - T1 Full day T2 Full T1 Full T4 Full Full day departure and showrooms as well as several design related events. From the winding streets of the departure T6 tour: T9 day T12 day T9 day tours, beautiful old town and grand royal palaces to the city’s cutting-edge buildings and attractions, at 9:00 12.30 T5 tours: tour: tours: Friday: Copenhagen is the perfect blend of old and new world. Hop on a bike or stroll through the city T3 T5 T3 T7 T8 T8 T10 on foot and take in its laid-back atmosphere and effortless sense of style. Afternoon: T2 T4 DIS Congress Service A/S has put together a special selection of tours for Participants and departure Two days tours, Accompanying Persons proposing traditional sites for first-time Copenhagen visitors as well as at 14:30 Friday-Saturday undiscovered and unusual itineraries for lovers of “Wonderful Copenhagen”. T11, T13

R ules & Conditions for Tours: DKK EURO T ours during the IFA Congress Time incl. VAT (approx.) incl. VAT / All tours will depart from and return to the Bella Center at the time specified on the ticket. / You are kindly asked to announce your presence at least 10 minutes prior to the departure T0 The Open Air Museum 3 hours Free Free time. To board the bus you have to present a valid ticket, otherwise the tour guide is T1 Grand Tour of Copenhagen Approx. 3 hours 340 45 authorised to refuse admittance on the tour. T2 City & Harbour Tour Approx. 2.5 hours 415 55 / Dress code: casual attire with comfortable shoes. / All prices are per person in DKK and include VAT, transportation, entries, and an English T3 Royal Copenhagen Tour Approx. 5 hours incl. lunch 825 110 speaking guide. Full day tours include lunch. T4 Architecture Tour Approx. 3.5 hours 565 75 / You can sign up for the tours either online, by filling out and returning the enclosed T5 Castle Tour of North Sealand Approx. 7 hours incl. lunch 850 115 registration form, or on-site at the Congress if there is still space available. However, T6 Karen Blixen Museum and availability cannot be guaranteed as tour reservations will be processed on a first-come- Louisiana Art Tour Approx. 5 hours incl. lunch 825 110 first-served basis. / The Congress Secretariat reserves the right to adjust or change the programme as Roskilde T8 – Kings and Vikings Tour Approx. 5 hours incl. lunch 825 110 necessary. A minimum advance reservation for 20 persons per tour is required in order to operate. The Congress Secretariat reserves the right to cancel the tour in the event of T9 Walking tour Approx. 3.5 hours incl. lunch 340 45 65 insufficient advance reservations. In the event that the Congress Secretariat cancels the T12 Castles in Copenhagen Approx. 4 hours 490 tour, full reimbursement will be made. / Participants and Accompanying Persons are advised to purchase adequate coverage for Post-Congress Tours Time DKK EURO health, travel and private liability insurance before departing their home countries. The incl. VAT (approx.) incl. VAT Congress Secretariat cannot take responsibility for personal injury, loss or damage to T7 Sweden Tour Approx. 7 hours incl. lunch 865 115 private, personal property. T10 H.C. Andersen Tour Approx. 9 hours incl. lunch 1,425 190 Cle imat 2 days (including T11 Bornholm Tour accommodation in double 4,840 650 The weather in Denmark in August is normally very pleasant, usually sunny. However, on room and food & beverages) occasion an umbrella may be useful. Daytime average temperature is around 22ºC, evening 2 days (including temperature around 15ºC. For more information, please see: www.dmi.dk T13 Legoland Tour accommodation in double 3,750 500 room and food & beverages) Legoland Tour, child 2,750 367

24 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 25 TOUR 0 – THE OPEN AIR MUSEUM – 3 HOURS T our 2 – City & Harbour Tour – 2.5 hours Sunday 25 August 12.30-15.30 M onday 26 August 14.30-17.00 and Tuesday 27 August 9.00-11.30 Around Denmark in an afternoon T he City & Harbour Tour starts off by bus from the Bella Center and finishes by canal boat. Experience Denmark as it was at the time of Hans Christian Andersen. The Open Air Museum The coach will pass many major sights of Copenhagen, such as the National Gallery, the Ny north of Copenhagen is one of the largest and oldest in the world with more than 50 farms, Glyptotek, the magnificent Gefion Fountain and the famous square . mills and smallholders from 1650-1940. A pre-booked canal boat awaits to take you on a cruise through the bustling harbour of Visitors are invited inside the fully furnished buildings and their beautiful and lush historical Copenhagen. From the boat you will enjoy the many wonderful towers and waterfront activities gardens. The museum recreates scenes from daily life by reviving old work processes. of the city. One of the great highlights is of course the Little Mermaid, a tribute to the fairy Come and try the hands-on activities. tale of Hans Christian Andersen. The cruise continues through the picturesque canals of The museum has a shop, a kiosk and a restaurant with a charming garden. , one of the oldest heritage quarters and to Frederiksholm, where historical The tour is free for all Accompanying Persons and Participants. Please note that the tour can buildings are to be enjoyed side by side with more modern architecture. The tour will end at the not be booked on-site. Pre-registration is necessary. Bella Center. Included in fee.

T our 1- Grand Tour of Copenhagen - 3 hours T your 3 – Ro al Copenhagen Tour – 5 hours, including lunch M onday 26 August and Wednesday 28 August 9.00-12.00 T uesday 27 August and Thursday 29 August 9.00-14.00 T he Grand Tour of Copenhagen is an extensive bus tour covering all the major sights of T he focal point of this wonderful tour is Copenhagen’s position as the Royal City of Denmark the Danish Capital. and the magnificent buildings within the city centre, that are associated with past and The tour will begin at the Bella Center and pass by the magical Tivoli Gardens and the Ny present Royalty. Carlsberg Glyptotek. We will drive through the colourful canal district by The bus tour will begin at the Bella Center. Points of interest on the tour include the old (the Danish Parliament). We continue on to The Old Stock Exchange and across Kongens residential areas of Christianshavn and . They were developed to house the growing Nytorv, which is a public square, centrally located at the end of the pedestrian street “Strøget”. number of wealthy merchants and naval personnel and shipyard workers as Copenhagen Here you will see the Royal Theatre - world famous for its Royal Ballet. developed as a thriving commercial port and naval base. You will - of course - see the Royal The tour continues past the colourful harbour district of Nyhavn – the “sunny side” and picture Palace and the beautiful Renaissance style Stock Exchange. Highlights of the tour are visits to postcard dining spot, especially on lazy summer days. Then we will continue on to Amalienborg Rosenborg Palace, where the exquisite Danish Crown Jewels can be seen, and to Christiansborg Palace – the Residence of the Royal Family and a regal rococo palace with four mansions. The Palace - home of the Danish Parliament - where you will tour the elegant Royal Reception tour also includes a visit to the magnificent Gefion Fountain and the famous Little Mermaid by Rooms. After lunch at the Royal Library (The Black Diamond) the tour ends at the Bella Center. Copenhagen’s harbour promenade and ends at the Bella Center.

26 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 27 T our 4 – Architecture Tour – 3.5 hours T our 6 – Karen Blixen Museum and Louisiana Art Tour Wednesday 28 August 14.30-18.00 and Thursday 29 August 9.00-12.30 – 5 hours, including lunch T his tour is for those with an eye for design. M onday 26 August 9.00-14.00 The bus tour will begin at the Bella Center and proceed to Ørestaden which covers an area of T his tour will begin at the Bella Center and proceed to Rungstedlund which was the birthplace more than three miles. The tour will proceed to ’The Mountain’ which was finished in 2008. and family home of Karen Blixen. The same year it was voted the world’s best housing project on the World Architecture Fair in Here you will be able to see the author’s private rooms, where the vast majority of her novels Barcelona. The building has won several prestigious awards. and other works were written. The tour will proceed to The Louisiana Museum of Modern Art We will continue on to The Copenhagen Opera House. It was designed by Danish architect which is located in northern Seeland, with a panoramic view across the Øresund to Sweden. Henning Larsen and donated by the A.P. Møller and Chastine McKinney Møller Foundation. The The museum frames the sculpture park facing the sea, and the interaction between art, nature tour continues to the Danish Architecture Center (DAC), which is a visionarium that develops and architecture is unique and relaxing. Louisiana is an international museum, with a stunning and disseminates knowledge about architecture, construction and urban development with a collection of modern art by many of the world’s greatest artists. The museum’s permanent focus on the future. The tour ends at the Bella Center. collection includes more than 3,000 works and is one of the largest in Scandinavia. The tour includes a lunch at Louisiana and ends at the Bella Center.

T our 5 – Castle Tour of North Sealand – 7 hours, including lunch T our 8 – Roskilde, Kings and Vikings tour – 5 HOURS, including lunch M onday 26 August and Wednesday 28 August 9.00-16.00 T uesday 27 August and Thursday 29 August 9.00-14.00 O n this castle tour of North Sealand, the coach will drive through the fashionable resorts and T he ingredients of this tour are the tough, red-bearded warriors and traders who marauded, conquered exclusive residential areas, taking the scenic route along the eastern coast of Denmark. and traded with most of maritime Western Europe and their descendants, Royal or commoner. You will visit the outer walls and towers of impressive Kronborg Castle (inscribed on the World You will reach the shallow but sheltered Roskilde Fjord which was a favoured base for the Heritage List of UNESCO), the setting for Shakespeare’s play, Hamlet. Afterwards the tour goes Vikings. Follow the shore of the fjord to Roskilde, where you visit the Viking Ship Museum which on to Asminderød Kro, where delicious Danish food will be served for lunch. houses the remains of 5 Viking ships salvaged from the bed of the fjord and painstakingly The tour also includes a visit to the beautiful Frederiksborg Castle, in the magnificent preserved. Near by the Museum, The Restaurant ‘Snekken’ will serve you with the lunch called surroundings of Hillerød. Our tour here includes a visit inside the castle – most notably the ‘Viking for a day’. Afterwards a short drive will take you to the centre of Roskilde, for a visit to Chapel and the Knights’ Hall. The tour ends at the Bella Center. the twin-spired Cathedral. Until the early 15th century, Roskilde was the capital of Denmark - proof of its strategic importance in the early Middle Ages - and all Danish monarchs were buried here (also on The World Heritage list of UNESCO). Although no longer the capital, Danish Kings and Queens are still laid to rest in Roskilde. The tour will also include a photo shoot of Kirkerup Church – a beautiful contrast to the big Cathedral. The tour ends at the Bella Center.

28 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 29 T our 9 – Walking tour – 3.5 hours, including lunch T our 12 – Castles in Copenhagen – 4 hours T uesday 27 August and Thursday 29 August 9.00-12.30 Wednesday 28 August 09.00-13.00 Y ou will experience the charming street Pistolstræde and the Round Tower which was built by T he Royal Reception Rooms at Christiansborg Palace are located on the first floor, King Christian IV between 1637 and 1642. the so-called bel-étage. The group will meet at the Bella Center and take the Metro to Kongens Nytorv station where The rooms are used for official functions by the Royal Family such as New Year Levee, the walking tour begins. It was the first part of the Trinitians Complex, which combined church, reception of ambassadors or gala banquets. The rooms are richly adorned with works of library and observatory in a single building. The tour will continue to Gråbrødre Torv, an old art rescued from the two earlier palaces as well as decorations by some of the best Danish charming square of Copenhagen with buildings in many colours. The tour also includes a view artists from the early 20th century. Rosenborg Palace was built in the period 1606-34 as King of Vor Frue Kirke which is the cathedral of Copenhagen and the National Cathedral of Denmark. Christian IV’s summerhouse “in the country side”. It was here that he died in 1648. After his It is situated on Vor Frue Plads next to the main building of the . death, the beautiful renaissance palace passed on to his son King Frederik III and his queen Further on we stop at the imposing Christiansborg, the seat of the Danish Parliament, and later Sophie Amalie. The last king to use the palace as a residence was Frederik IV. The Crown Jewels on have lunch on Restaurant ‘Maven’. The restaurant is located at the unique street “Strædet”, at Rosenborg Palace date back to the 1746 will of Christian VI’s queen, Sophie Magdalene. In that offers an inspiring sense of slow-living with many quiet secluded cafés. her will she stated that her jewellery should not be passed on to a particular person but should always be at the disposal of the residing queen. Next to the Palace lies Kongens Have (The King’s Garden) where Copenhageners enjoy cosy picnics in the summer time. Amalienborg Palace is Queen Margrethe II’s winter residence. The Amalienborg complex consists of four Palaces, built around an octagonal courtyard, in the centre of which stands the French sculptor J.F.J. Saly’s equestrian statue of Frederik V, the founder of Amalienborg Palace and Frederiksstaden.

Discover Copenhagen on your own By bus (hop on-hop off) - Starting point: Radisson Blu Royal Hotel on across from Tivoli in front of The Liberty Column. By bike: http://copenhagen-tours.dk/eng/biketour.html

30 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 31 P ost-Congress tours

T our 11 – Bornholm Tour – 2 days including accommodation and food & beverages T our 7 – Sweden Tour – 7 hours, including lunch Friday 30 August 9.00 to Saturday 31 August 19.30 Friday 30 August 9.00-16.00 Bornholm is – along with the Ertholmene island cluster – Denmark’s easternmost point. The island Experience our neighbouring country, Sweden, which lies just across the Øresund strait. is situated in the middle of the Baltic Sea. Thanks to its location, Bornholm has many hours of We will cross the beautiful bridge and head to the impressive cathedral in Lund, which used to be sunshine and the extraordinary, pure light has always attracted a great number of artists. the bishopric of all southern Sweden and eastern Denmark when Skåne was part of Denmark. From Lund we will continue to Malmö, a charming and cosy city with many attractions to Day 1 offer. Here we will have a guided tour on foot as well as a bus tour to the Turning Torso, which We will depart from the Bella Center in a comfortable touring bus and drive across the bridge is the tallest skyscraper in Sweden and the Nordic countries. We will finish our visit in Malmö to Malmö in Sweden and proceed through the beautiful Swedish countryside to the coastal with lunch in the City Hall Cellars – Rådhuskällaren. On our way back to the Bella Center in town of Ystad. Here we will have a short break to stroll through the pedestrian area. Later on Copenhagen, we will make a short stop at the ‘Piledamsparken’. we will depart by speed ferry to the island of Bornholm and and lunch will be served during the crossing. As soon as we arrive, the tour will start and will take approx. 4 hrs. and finish at the hotel in Svaneke, on the other side of the island. After a a short sightseeing stop in Rønne, the tour will continue to Hammershus, Northern Europe’s largest castle ruin, and also past Hammerknuden, the northernmost point on the island to the small idyllic twin-towns named Allinge-Sandvig. We will then drive along the rocky coast - the Riviera of Bornholm - to Gudhjem. In the picturesque fishing port of Gudhjem where herring is the main livelihood we will pay a visit to a herring smokehouse. Afterwards we will continue inland past typical farmhouses to Svaneke. T our 10 – H.C. Andersen Tour – 9 hours, including lunch In the evening we will have a welcome drink in the Hotel Siemens Gård followed by an elegant 3 Friday 30 August 09.00-18.00 course dinner with drinks. W e will meet by the Bella Center and go by bus to Odense on Funen. Overnight accommodation in either single room, double for single use or shared twin/double. We will drive across the island of Seeland to Korsør and cross the Great Belt via the imposing (extra charge for a single room: DKK 250; extra charge for a double room for single use: DKK 450). Great Belt bridge. On Funen we will visit Egeskov Castle which is famous for being the best preserved moat castle in Europe. Enjoy a tour of this truly magical castle and its grounds. Day 2 We will proceed to Odense the “capital of Funen” and the birth place of Denmark’s most famous Breakfast will be served at the hotel, and the morning will be free for individual sightseeing. author and poet, Hans Christian Andersen. Later on we will enjoy a traditional Danish open You can spend time strolling around the cozy streets of Svaneke and the harbour area. Later sandwich lunch with beverage (beer or soda) in a local restaurant. Hans Christian Andersen’s on, we will have a guided walking tour of Svaneke. Focus will be on glass art and delicacy home city has changed a great deal since he was a child. Even so, there still remain buildings and production: local production of candy and licorice. We will then drive by bus to Østerlars, one specific areas in the city, which look exactly as they did when the poet was a child. The tour also of the unique round churches dating back to the 13th century and very typical for this island. includes the old part of the town, the Cathedral as well as the HC Andersen House. H.C. Andersen We will continue across the island to Hasle fish smokery, famous for the island. Lunch will be Museum opened in 1908 as a museum of the poet’s life and work - and is one of the oldest poet served at Hasle Smokery. We will proceed to Rønne where - time permitting - there will be some museums. The museum includes an impressive collection of rare and unique editions of his free time before heading to the ferry and back to Copenhagen. works and belongings. We will then return to Copenhagen – the tour ends at the Bella Center.

32 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 33 Cruises – to book directly with travel agents below

Mini-cruise to Oslo http://www.dfdsseaways.co.uk/mini-cruise-breaks/oslo-mini- cruises/oslo/ The Copenhagen / Oslo route is home to some of the finest T our 13 – World famous LEGOLAND PARK is an experience cruise ferries in the DFDS Seaways fleet. On board the CROWN for kids and grown-ups SEAWAYS or the PEARL SEAWAYS, sailing to and from Denmark, – 2 days including accommodation, entrance and lunches you’ll have access to fantastic onboard facilities including jacuzzies, game rooms, bars and restaurants, as well as Friday 30 August 9.00 to Saturday 31 August 17.00 comfortable en-suite cabins. LEGOLAND is Denmark’s most famous and popular amusement park for families and children These two modern cruise ferries operate a daily service, departing at 16:45 from both of all ages. Copenhagen and Oslo. Day 1 09.00 Meet with the tour guide and bus. The guide will be with the group for the duration of the trip. Cru ise to the Baltic Sea 09.30 Departure from the Bella Center in a comfortable touring bus. http://www.cruisebaltic.com/ We will drive across the island of Seeland to Korsør and cross the Great Belt via the Copenhagen is a hop for cruises to the Baltic Sea Region. The Cruise Baltic™ destinations offer imposing Great Belt bridge that spans the 18 km from the island of Seeland (where a wealth of beautiful sceneries, historical attractions and exciting experiences for everyone. Copenhagen is situated) to the island of Funen. After reaching the island we will continue Choose your destination and read about the city, the attractions and the practical facts. Most via Odense the, “capital of Funen”, and the birth place of Denmark’s most famous author cruises depart on Saturdays. and poet, Hans Christian Andersen to the peninsula of Jylland. 12.30 Lunch in Vejle area. Danish specialities including 1 beverage. T our to Greenland 13.45 Check-in at Hotel Legoland, located beside the park and proceed to the park for enjoyment. http://www.greenland-travel.com/ Legoland is located near Billund in mid Jutland. The park contains different “lands”: Miniland (a Greenland is the largest island of the world and it forms part of the Danish Kingdom. The nature miniature world made entirely of Lego bricks) DuploLand (for the younger) ImaginationZone , of Greenland is outstanding. Greenland is the land of contrasts, and the summer months in AdventureLand, KnightsKingdom, LegoCity, LegoredoTown, PiratLand. Within these “lands” the Greenland are the perfect time to experience these contrasts. You can only fly to Greenland park has traditional amusements such as merry-go-rounds, boats, waterland, playgrounds. In from Denmark and Iceland, so the Copenhagen Congress gives you a perfect opportunity to go 2011 StarWars opened in Miniland and and in 2013 a new “land” PolarLand which has s a roller to Greenland. coaster with 5 m drop also opened. Once the entrance fee is paid, all attractions are free of charge, except for The Traffic School and Goldigger Area. Opening hours of the Park: 10.00-18.00. Evening: Dinner on your own. Overnight at Hotel Legoland in double rooms. Children under 2 years old – free of charge in parent´s bed – and if they do not occupy a seat on the bus. Day 2 Buffet breakfast at the hotel. Spend the morning in Legoland Park. Opens at 10.00. 13.00 Lunch at the hotel. 14.00 Return to Copenhagen. 17.00 Tour ends at Bella Center.

34 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 35 In formation on Congress registration N on-IFA Members Non-IFA members are welcome to participate in the 2013 Annual Congress in Copenhagen and Congress Secretariat are also welcome to apply for membership prior to registering for the Congress. For additional information, please visit IFA at www.ifa.nl . Non-IFA members will not be supplied with the For enquiries regarding registration, accommodation, social programme and tours, please contact: 2013-Cahiers, and will also be subject to an increased Congress registration fee. Only registered Participants will be entitled to attend the scientific sessions of the Congress. I D S Congress Service A/S Only registered Participants and registered Accompanying Persons will be admitted to the Herlev Ringvej 2C - DK-2730 Herlev - Denmark social programme events or permitted to book tours available through the Congress tour Tel.: +45 4492 4492 programme. Fax: +45 4492 5050 For security reasons, Participants and Accompanying Persons will be required to wear their E-mail: [email protected] Congress badges at all times during the Congress social events and tours. Children are not www.ifacopenhagen2013.com permitted to attend Congress scientific sessions, social events or tours unless registered as an Accompanying Person. Registration NB! The Definition of an Accompanying Person is: “a Participant’s spouse, partner, child or other We invite you to register online at www.ifacopenhagen2013.com. If registering by regular mail personal relation who does not have a business or scientific interest in the Congress”. or fax, please complete the enclosed registration form and return it to IFA Copenhagen 2013 as indicated. If registering online, via mail or fax, please complete one registration form per Participant. Additional registration forms for completion via mail or fax can be downloaded from Registration fees the Congress website. Participants are requested to register as early as possible in order to secure their preferred Registration Early bird rate Regular rate Oten-si hotel accommodation. All hotel, tour and social function registrations will be on a first-come, category Before 1 June, 2013 From 1 June, 2013 From 24 August, 2013 first-served basis. Onsite registrations will be accepted from 25 August, 2013. IFA member DKK 9,575 (€1,275) DKK 11,075 (€1,475) DKK 11,825 (€1,575) To enable IFA to evaluate the target group of Participants attending the Congress, Participants Non-IFA member DKK 11,450 (€1,525) DKK 12,950 (€1,725) DKK 13,325 (€1,775) are kindly requested to indicate on the Congress registration form, in which capacity they will Accompanying participate in the Congress. For Participants this may be relevant for VAT deductions and also Person DKK 1,875 (€250) DKK 2,625 (€350) DKK 3,375 (€450) for IFA to generate target groups from the List of Participants. The approx. prices in € are for information purposes only (1 € = DKK 7,5 as per January 2013). During the Congress, the List of Participants including the names, firms, countries and hotel information of the Participants and Accompanying Persons will be made available to all Participants. Sponsors and third parties organising private events may be supplied with the List of Participants before the Congress. When registering for the Congress, Participants are All fees are excluding VAT. 25% Danish VAT will be added. Normally, the VAT charged on asked, to confirm that they agree to share/or publish their personal and hotel details on the the service is recoverable provided that the service is used for VAT-taxable activities. List of Participants. The Danish Participants will be able to deduct the VAT on the service supplied in the To make a fast and easy registration, Danish VAT return, and Participants from non-EU member states can apply to the please register online on Danish Tax Authorities for a VAT refund in Denmark. For Participants from EU member www.ifacopenhagen2013.com states the application should be filed via the local tax authorities. IFA Members Please state your IFA membership number in the appropriate area on the online registration or Your completed registration, accompanied by the fee for Congress registration, social events, on the registration form. IFA members will receive the 2013-Cahiers covering the General and tours and hotel deposit, must be sent to DIS Congress Service as indicated on the online Branch Reports on Subjects 1 and 2 of the Copenhagen Congress. IFA members will also have registration or on the registration form. access to the Congress Documents Database on the secured section of the IFA website (www. ifa.nl).

36 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 37 The registration fee for Participants includes: Methods of Payment / Attendance at scientific sessions and exhibitions / Printed Congress materials, Congress kit and Congress App Payment must be made in Danish Kroner (DKK) to the order of IFA Congress 2013 Copenhagen / Congress programme refreshments ApS, and remitted as follows: / Lecture on Copenhagen on Sunday, 25 August 2013 / Opening Ceremony and Welcome Reception on Sunday, 25 August, 2013 / Cultural Evening at the Opera House on Tuesday, 27 August, 2013 - by bank transfer: / Copenhagen public transportation card To account no: 4453-4453 11224229 – IBAN No DK7130000011224229, / All YIN activities Swift code: DABADKKK in Danske Bank, Frederiksberggade 1, DK-1459 Copenhagen K, / Free tour on Sunday 25 August Denmark.

The registration fee for Accompanying Persons includes: / Lecture on Copenhagen on Sunday, 25 August, 2013 / Opening Ceremony and Welcome Reception on Sunday, 25 August 2013 - by charging your Credit Card (Mastercard, Visa, Amex) / Cultural Evening at the Opera House on Tuesday, 27 August 2013 / Copenhagen public transportation card / All YIN activities / Free tour on Sunday 25 August - By electronic invoice (only for Danish delegates). På grund af den lange ekspeditionstid for EAN-fakturaer, er denne betalingsmåde ikke Andditio al payment – participants and accompanying persons mulig senere end 30 dage før konference start. EAN gebyr er på kr. 39,- / Gala Dinner at the Tivoli Hotel on Thursday, 29 August, 2013. Tickets must be purchased prior to the event via the registration form and cost DKK 750 (approx. 100 + 25% VAT) each. € IMPORTANT: Please remember to state “IFA” and Participant’s name on all / Fees for tours money transfers to the CONGRESS ORGANISER. O n-site Registration If you make a late payment, please bring a copy of your payment to the Congress. Registration after 23 August, 2013 will be considered as on-site registration and consequently minor delays can be expected at the registration desk, when issuing documentation and settling accounts.

Final Registration at bella center Participants must register at the Registration Desk at the Bella Center upon arrival at the Congress. Please remember to bring your confirmation of participation.

38 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 39 Terms and conditions H otel accommodation and reservation

Confirmation Hotel rooms at special Congress rates have been reserved by DIS Congress Service A/S for As soon as the Congress Secretariat receives your registration and payment, you will receive Congress Participants and their Accompanying Persons in various hotels of different categories an email with confirmation of your registration with all registration and accommodation details in the vicinity of the Congress Venue and the Metro line. No shuttle service will be provided and payment status. between the Congress hotels and the Bella Center. Instead, all Participants and Accompanying Persons will receive a free public transportation card. It is your responsibility to ensure that all details such as address, booked events, number of tickets, hotel reservation, date of arrival and departure, etc. are in accordance with your In order to ensure accommodation which suits your needs and wishes, you are advised to book wishes. We therefore strongly advise you to read and check the letter of confirmation of as soon as possible. registration carefully to avoid errors. In the event of any errors in the confirmed, please contact DIS Congress Service A/S in writing immediately. Participants who want to book hotel accommodation should indicate their preferred hotel on the online registration form or on the Congress registration form.. In the event that DIS Congress Service A/S has not received your full payment for the Congress fee and/or related events/tours before 10 August, 2013, booked events/tours including free If it is more convenient for you to book your hotel room after registering for the Congress, it events will be cancelled and you will receive a cancellation notice. The cancelled events/tours will still be possible to book and avail of the favourable Congress rate provided rooms are still can be re-booked and paid on-site if still available. available.

Cancellation of participation To book a room after registration, please send an email to [email protected] (a written request is mandatory) Pre-registered Participants who are unable to attend the Congress will have their paid fees (Congress registration, gala dinner and tours) refunded according to the following cancellation rules: U ntil 14 June 2013 : full refund less DKK 750 (approx. € 100) 15 June 2013 - 14 July 2013 : full refund less DKK 2,250 (approx. € 300) After 14 July 2013 : no refund All refunds will be processed after the Congress.

40 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 41 H otels

A map of the official Congress hotels is available on the inside back cover of the program and on the Congress website www.ifacopenhagen2013.com. All prices are in DKK – the prices in € are for information purposes only.

Buffet H otel – 4 and 5 stars Category Room type Single room Double room VAT and taxes breakfast Bella Sky Comwell**** (venue) 4* Standard DKK 1490 DKK 1640 Included Included Bella Sky Comwell Hotel The main hotel for the Congress is just 50 meters from the venue, the Bella Center. With its 23 floors, Superior DKK 1790 DKK 1940 Included Included 812 designer rooms and 27 flexible meeting and Congress rooms, the hotel is the largest hotel in Radisson Blu Scandinavia Scandinavia. Wireless internet is free and available throughout the hotel. The surrounding area 4* Standard DKK 1395 DKK 1495 Included Included Hotel offers everything from shopping at Scandinavia’s largest shopping centre to golf, walks and biking 4* Standard DKK 1290 DKK 1525 Included Included trips through the areas of outstanding natural beauty. If you would like to explore Copenhagen, you Hotel Phoenix Copenhagen are closer than you may think. Just 100 meters from the hotel, the Metro and busses will take you Superior DKK 1390 n.a. Included Included directly to the city centre in less than 15 minutes. Bella Sky Comwell is certified with the Green Key. Scandic Copenhagen 4* Standard DKK 1390 DKK 1590 Included Included Prices: Standard single room DKK 1490 (€200) Hotel Neptun 4* Standard DKK 1475 DKK 1675 Included Included Standard double room DKK 1640 (€220) Admiral Hotel 4* Standard DKK 1535 DKK 1675 Included Included Superior single room DKK 1790 (€240) Standard DKK 1350 DKK 1625 Included Included Superior double room DKK 1940 (€260) per night incl. breakfast and all taxes 71 Nyhavn Hotel 4* Superior DKK 1490 n.a Included Included First Hotel Skt. Petri 5* Standard DKK 1895 DKK 2095 Included Included

Buffet H otel – 2 and 3 stars Category Room type Single room Double room VAT and taxes breakfast Standard DKK 1160 DKK1350 Included Included Copenhagen Strand 3* Superior DKK 1260 n.a Included Included Standard DKK 1050 DKK 1290 Included Included Hotel Opera 3* Superior DKK 1150 n.a Included Included Radi sson Blu Scandinavia Hotel**** CABINN Metro 2* Standard DKK 545 DKK 675 Not included Included One of the largest hotels in Denmark, the 26-floor Radisson Blu Scandinavia Hotel rises high above the city, affording stunning views of the ancient City Hall, the gilded church towers of Christianshavn and Sweden’s picturesque coast. This modern, streamlined hotel features a vibrant, stylish feel and sumptuous amenities including spa services, four notable in-house restaurants and the city’s only casino, Copenhagen Casino. High-speed and/or wireless internet access is free of charge for all guests throughout the hotel. The hotel provides guests easy access to Strøget, Tivoli Gardens and Town Hall Square, each just two kilometers from the hotel. It also bridges the inner city and Christianshavn, a trendy district bursting with cafes, canals and dramatic architecture. The hotel has been certified with the Nordic Swan Ecolabel. Transport: 17 minutes to Bella Center with Metro incl. walk (distance to Metro: 650 meters) P rices: Standard Single room DKK 1395 (€187) Standard double room DKK 1495 (€200) per night incl. breakfast and all taxes

42 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 43 H otel Phoenix Copenhagen**** H otel Neptun**** Phoenix Copenhagen is a 4-star deluxe hotel, which oozes atmosphere and elegance. The hotel is The Hotel is ideally located near Nyhavn, a popular area with many small bars and restaurants centrally and exclusively located in the heart of Copenhagen’s financial district, just a few minutes’ overlooking the picturesque harbor, where several other first class hotels reside. The non-smoking walk from Amalienborg Palace, Kongens Nytov, Nyhavn and the Royal Danish Theatre. The hotel has Hotel Neptun is more than one hundred years old, making it one of the oldest hotels in Copenhagen. 206 elegantly decorated rooms, inspired by the Louis XVI period. The hotel’s history dates back to Founded in 1854 and intended as rendezvous for the bohemian and literati set this beautiful the 17th century. Over the years, the hotel has been a firm favorite with the landed gentry as well as boutique style hotel situated in the heart of Copenhagen is a colorful, central location on a square the noble guests of the royal family. near the Royal Palace, antique shops and the waterfront. The hotel has free Wi-Fi, access to The metro runs directly from the airport, terminal 3, to Kongens Nytorv. Get off at Kongens Nytorv computers, copy and fax-services. All guest rooms have cable television and voice mail. Many of the and walk to Phoenix Copenhagen Hotel in around 5 minutes. In 2008, the hotel received the Green bedrooms open onto two atrium styled courtyards, creating an oasis in the middle of the vibrant city Key certification. All guests can use the free wireless high-speed internet access. and adding glamour to your stay. Transport: 19 minutes to Bella Center with Metro incl. walk (distance to Metro: 550 meters) Transport: 23 minutes to Bella Center with Metro incl. walk (distance to Metro: 800 meters) P rices: Standard single room DKK 1290 (€173) / Superior single room DKK 1390 (€186) P rices: Standard single room DKK 1475 (€198) Standard double room DKK 1525 (€205) per night incl. breakfast and all taxes Standard double room DKK 1675 (€225) per night incl. breakfast and all taxes

Scandic Copenhagen**** A dmiral Hotel**** Hotel Scandic Copenhagen is located in central Copenhagen, with stunning views over Copenhagen This uniquely designed Copenhagen hotel is housed in a converted 18th century warehouse city, and close to attractions such as Copenhagen’s Tivoli Gardens and the pedestrian street, Strøget. neighbouring the Royal Palace and the Royal Playhouse, close to the city centre and the best The 18th floor hotel has 486 rooms. When staying at the hotel, you can relax with a drink and a light shopping and cultural attractions. No two rooms in this Copenhagen design hotel are alike – each meal in their atmospheric lobby bar with its mirrors and contemporary design. You can also stop has been individually decorated in close cooperation with a group of Denmark’s best interior by the relaxation area and unwind in the sauna, enjoy a massage and work out in the gym. Scandic designers to reflect its own characteristic ambience. However, one feature is common to all offers wireless internet access throughout the whole hotel at no extra charge. The Central Station is of the rooms – they capture the feeling and the mood of the building’s history thanks to their only 500 meters away. Scandic has been consciously tackling environmental issues since 1994 – characteristic beams, the aura of the city lights and the ever-changing reflected light from the water. now Scandic Copenhagen has waste-sorting bins for all guests and team members. The hotel offers free Wi-Fi all over the hotel. Transport: 26 minutes to Bella Center with S-train and Metro incl. walk (distance to S-train: 300 meters) Transport: 22 minutes to Bella Center with Metro incl. walk (distance to Metro: 700 meters) P rices: Standard single room DKK 1390 (€186) Prices: Standard single room DKK 1535 (€206) Standard double room DKK 1590 (€213) per night incl. breakfast and all taxes Standard double room DKK 1675 (€225) per night incl. breakfast and all taxes

44 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 45 71 Nyhavn Hotel**** Co penhagen Strand*** A sublime location in Copenhagen is just one of the things that will make your hotel stay The 3-star Hotel Copenhagen Strand is housed in one of the original warehouses on the harbour unforgettable. 71 Nyhavn Hotel is a stylish and atmospheric 4-star hotel, situated at the end of front, and dates back to 1869. The interior design reflects a rustic, lightly maritime style, making it Nyhavn, overlooking the harbour in Suhr’s old warehouse dating back to 1804. The two listed one of the city’s most charming hotels with a fantastic atmosphere. warehouses which house 71 Nyhavn Hotel have acted as points of orientation for visitors to Nyhavn Hotel Copenhagen Strand has 174 cozy and well-equipped rooms and offers free high speed internet for the past couple of centuries. The warehouses were originally used for the storage of spices from in all public areas. The hotel is located close to Nyhavn and the shopping street, Strøget, and has the Far East, and the Pomeranian pine beams remain the bearing features of the buildings to this easy access to Ørestaden, Copenhagen’s airport, Metro and busses. In 2008 the hotel received the day. The hotel is just a few minutes’ walk from Amalienborg Palace, Kongens Nytorv and Strøget. Green Key certification. There are a total of 150 hotel rooms and suites, all elegantly appointed and fully in keeping with T ranSPORT: 20 minutes to Bella Center with Metro incl. walk (distance to Metro: 600 meters) the style of the beautiful old warehouse. 71 Nyhavn offers wireless internet access throughout the P rices: Standard single room DKK 1160 (€155) whole hotel at no extra charge. Superior single room DKK 1260 (€169) T ranSPORT: 22 minutes to Bella Center with Metro incl. walk (distance to Metro: 700 meters) Standard double room DKK 1350 (€181) per night incl. breakfast and all taxes P rices: Standard single room DKK 1350 (€181) Superior single room DKK 1490 (€200) Standard double room DKK 1625 (€218) per night incl. breakfast and all taxes

H otel Opera*** Nestled among the linden trees on a peaceful side street off Kongens Nytorv is the 3-star Hotel F irst Hotel Skt. Petri***** Opera, with neighbours such as The Royal Danish Theatre and the atmospheric Nyhavn. Hotel Opera is situated just a two minutes’ walk from busses, the Metro and shopping on the pedestrian street, First Hotel Skt. Petri is Copenhagen’s leading design hotel, and awarded the best business hotel in Strøget. Scandinavia by CNBC in 2010. CNBC Business magazine placed First Hotel Skt. Petri on the 6th place The hotel’s 91 stylish rooms are individually and classically decorated and all the rooms have of best European business hotels in their 2010 September issue. Located in the heart of the latin free wireless internet. Hotel Opera attaches great importance to personal service, and the hotel quarter, with its prime boutiques and coffee shops, makes Skt. Petri the perfect place to stay while is characterized by a charming, peaceful atmosphere, not least in the lobby bar, where drinks are enjoying Copenhagen. served around the clock. Hotel Opera was built in 1869, and was a boarding house until 1950, when All the rooms are equipped with individual temperature control, free broadband internet access the buildings were converted into a hotel, giving it its characteristic classic English style. (wifi), 2-line telephones, TV with international channels, minibar, and safe. T ranSPORT: 17 minutes to Bella Center with Metro incl. walk (distance to Metro: 350 meters) Transport: 21 minutes to Bella Center with Metro incl. walk (distance to Metro: 500 meters) P rices: Standard single room DKK 1050 (€141) / Superior single room DKK 1150 (€154) P rices: Standard single room DKK 1895 (€254) Standard double room DKK 1290 (€173) per night incl. breakfast and all taxes Standard double room DKK 2095 (€281)per night incl. breakfast and all taxes

46 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 47 General information The 67th Congress of the International Fiscal Association will be held from Sunday 25 August to Friday 30 August 2013 at the Bella Center, Center Boulevard 5, DK-2300 Copenhagen, Denmark.

A bout Copenhagen – The Host City Co penhagen (Danish: København) is the capital of Denmark with an urban population C abInn Metro** of 1,213,822 and a metropolitan population of 1,947,944. With the completion of the The CabInn Metro Hotel in Copenhagen is located in the new Ørestad region near the Copenhagen transnational Øresund Bridge to Sweden in 2000, Copenhagen has become the centre of the airport and the Bella Center. No other hotels near can offer the same low rates in increasingly integrated Øresund Region. a modern and brand new building. Copenhagen is a major regional center of culture, business, media and science, as shown by If you are looking for a nice budget hotel in Copenhagen near the airport and Bella Center, this is a good several international surveys and rankings. Life science, information technology and shipping choice. All rooms have free internet, own bathroom, WC, phone and TV. All rooms have bunk beds. are important industries, and research & development plays a major role in the city’s economy. T ranSPORT: 7 minutes to Bella Center with Metro incl. walk (distance to Metro: 200 meters) Its strategic location and excellent infrastructure, with the largest airport in Scandinavia, (walking distance to venue from the hotel: 700 meters) located 14 minutes by train from the city centre, have made it a regional hub and a popular location for regional headquarters and conventions. P rices: Single room DKK 545 (€73) Copenhagen has repeatedly been recognized as one of the cities in the world with the best Double room DKK 675 (€90) per night excl. breakfast, but incl. all taxes quality of life. It is also considered one of the world’s most environmentally friendly cities. The Deposit, cancellation and changes water in the inner harbour is clean and safe for swimming. 36 percent of all citizens commute to work by bicycle. Every day, they cycle a combined 1.2 million km. R eservations of hotel rooms must include a deposit payment. Since the turn of the millennium, Copenhagen has seen a strong urban and cultural The deposit serves as a guarantee to the hotel for the first night and will be deducted from the development. This is partly due to massive investments in cultural facilities as well as Participant’s hotel bill at check-out. infrastructure and a new wave of successful designers, chefs and architects. Cancellations For further information about Copenhagen, please visit www.visitcopenhagen.dk / Before 14 June 2013: the deposit will be refunded. / Between 14 June 2013 and 7 August 2013: the deposit will only be refunded if DIS Congress Acc ess/Security Service A/S is able to allocate the cancelled room to another guest. Name badges will be provided to Participants and Accompanying Persons during registration / After 7 August 2013: no refund of deposit will be made. and will be required for admission to all Congress events.

Please note that in case of early departure and no-show all hotels are legally authorized to Airport charge the entire stay as booked by the customer. Copenhagen Airport is located 6 km from the Bella Centre and 9 km from the City Centre. The All changes and cancellations must be made to DIS Congress Service A/S in writing and not to Metro from Copenhagen Airport runs directly every 2 minutes to the city centre of Copenhagen the hotel. and takes 16 minutes. Please check www.m.dk for further information. A taxi from Copenhagen Airport to the city centre costs approximately DKK 250 (no extra All bookings will be processed on a first-come first-served basis after receipt of hotel deposit, charge for suitcases). A taxi to the Bella Center costs approximately DKK 150. as long as DIS Congress Service A/S has rooms available.

48 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 49 Banks Congress Website and App Normal banking hours are from 10:00 to 16:00 hrs. from Monday to Friday. On Thursday For detailed and updated Congress information, we invite you to visit the Congress website banking hours are extended to 18:00 hrs. Extended banking facilities are available at www.ifacopenhagen2013.com. Documents pertaining to the scientific programme are available Copenhagen Central Railway Station 7 days/week between 07:00 and 21:00 hrs. There are on the IFA website www.ifa.nl and on the Congress App during the Congress. ATMs located outside most bank branches, which accept a variety of international credit cards. The cards accepted are indicated on the dispenser. Currency/credit cards The currency in Denmark is Danish Kroner (DKK). One krone is divided into 100 Øre. 1 Euro is Cgar parkin approx. 7.5 DKK and 1 USD is approx. 5.75 DKK as per January 2013. Bella Center has extensive parking facilities. Parking fee per hour DKK 20/full day DKK 80. Most shops and restaurants accept Euro, but at a higher rate. Credit cards are widely accepted – also in taxis. Cle imat The weather in Denmark in August is normally very pleasant, usually sunny. However, on Dress code occasion an umbrella may be useful. Daytime average temperature is around 22C, evening Business attire is requested for all Congress functions and social events. temperature around 15C. For more information please see: www.dmi.dk. Edan uc tio al credits Congress Secretariat and Information Attending the IFA Congress sessions qualifies some Participants for continuing education Before, during and after the Congress credits. Please check with your professional organisation. A certificate of attendance will be available in your Congress bag. DIS Congress Service A/S Herlev Ringvej 2C - DK-2730 Herlev - Denmark Eiylectric t Tel.: +45 4492 4492 Electricity is supplied at 230 volts A/C, 50 Hz cycle. Adapters may be required for electrical Fax: +45 4492 5050 equipment from other countries. E-mail: [email protected] www.ifacopenhagen2013.com Ei mergenc es

Congress Registration, Hotel accommodation, Tour Registration, Exhibition Information and Police - Ambulance - Fire Brigade= * Dial 112 Copenhagen information desks will be located on the ground floor of the Bella Center. A First Aid officer will be present at the Bella Center during the Congress. On-site opening hours for registration and information: Ehnx ibitio Sunday, 25 August 11.00-20.00 Exhibition Hall Opening Hours Monday, 26 August 7.30-16.00 Sunday, 25 August, 14:00 – 22:00 Tuesday, 27 August 7.30-16.00 Monday, 26 August to Thursday, 29 August, 08:00 – 16:00 Wednesday, 28 August 7.30-17.00 The Congress Exhibition Hall will be open daily on the ground floor of the Bella Center. The Thursday, 29 August 7.30-16.00 exhibition area will include exhibits by sponsors and information on future Congresses. All food and beverages will be served in the exhibition area. Congress Timetable All Congress scientific sessions will be held at the Bella Center. Insurance and liability Plenary and parallel sessions will start at 8.30. Neither the Congress Organiser nor the Congress Secretariat will assume any responsibility Congress catering and refreshment services will be available daily in the exhibition area. whatsoever for damage or injury to persons or property during the Congress. Participants are strongly recommended to seek insurance coverage for health and accident, lost luggage and trip cancellation.

50 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 51 Internet Café and wifi Pre view Room Bella Center has wireless internet connection in all areas. An Internet café will be located in the A preview room (speaker-ready room) will be available for Chairs, Panelists and Secretaries of exhibition area. all Panels to check or finalize their audiovisual presentations for the respective sessions. The rooms will have computers and printers. L ost Property All Participants are kindly requested to report any lost or unattended items immediately to the Q uestionnaire and gift Congress staff. In the event that you lose anything during the Congress, please enquire at the Participants are kindly requested to complete a Congress Questionnaire which will be available Congress Registration Desk, where any lost property will be held. in the Congress Kit. An IFA 2013 Copenhagen Congress T-shirt will be provided to those who return a completed Congress Questionnaire to the Registration Desk during the Congress. M obile Phones Contact your mobile phone service provider to confirm that your electronic devices are Refreshment Breaks compatible with the European Standard. Food and beverage (including vegetarian food) will be served each day in the Exhibition Hall of You will receive your travel pass for public transportation on your mobile phone. This message the Bella Center from 26 August to 29 August. Coffee and tea will be available at 8.00 prior to is your “ticket” (travel pass) to public transportation during the Congress. the morning sessions and a coffee/tea break will be held from 9.45-10.15 each day and from 14.30-16.00 Monday-Thursday. Official airline Light lunch will be served from 11.15-12.30 on Monday and from 11.15-12.15 Tuesday to Thursday. The Star Alliance™ member airlines are pleased to have been appointed as the Official Airline Network for the IFA 2013 Congress. To obtain the Star Alliance Conventions Plus discounts Restaurants please see more information on the Congress website www.ifacopenhagen2013.com. Copenhagen is renowned for its good food and many excellent restaurants. Please ask at the Wonderful Copenhagen desk, if you need help in finding the perfect restaurant. Feel free to use Official Congress Language Tripadvisor (www.tripadvisor.dk) or download the App. The Congress language is English. All sessions will be conducted in English. Shopping Passport and Visa Requirements Shops in Copenhagen are open from: The entry formalities for the Kingdom of Denmark vary according to the country of origin. Congress 9:30/10:00 to 18:00/19:00 hrs. Monday through Thursday delegates are asked to address enquiries about entry and vaccination requirements to their travel 9:30/10:00 to 20:00 on Friday agent or to the local Royal Danish Embassy / Consulate / Representation in their home country. 9:00 to 17:00 on Saturday/Sunday. Further information can be obtained on www.um.dk/en. Just 500 meters from Bella Center you will find “Fields” – Scandinavia’s largest shopping centre The Congress organisation would be pleased to send a formal letter of invitation to delegates with more than 140 shops. who request an invitation letter for visa purposes. It is understood that such an invitation is intended to help potential delegates to raise funds or to obtain a visa. This does not imply a S moking Policy commitment from the Congress to provide any financial support. Letters of invitation may Smoking is banned in all indoor public places and restaurants in Copenhagen.The Congress is a be requested from the Congress Secretariat. The letters will be sent by regular air mail. If an smoke-free event and smoking is not permitted at the Bella Center. express delivery is needed, the delegate must order a courier at his/her own expense. Sponsorship opportunities Poster Programme For Exhibit or Sponsorship opportunities, please contact: A maximum of 10 candidates will be selected for the 2013 Poster Programme. Posters will be Michael Davis available for viewing at the Bella Center. [email protected] Tel: +1-604-739-4653

52 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 53 Taxes Like other European countries, Denmark charges a value added tax (VAT) on most goods and services purchased in the country. This tax is known as “moms”. It is normally included in the price and is 25% of the sales price.

Taxis Licensed taxis can be recognized by the “TAXI” sign on the roof of the vehicle. To get hold of a taxi you can download the App “click a taxi”.

Time Copenhagen is one hour ahead of Greenwich Mean Time (GMT).

Tippig n Tips are always included in the prices charged in taxis and restaurants.

Transportation Transportation to and from the official Congress hotels and venue will not be provided. Each Participant and Accompanying Person will receive a free Metro and bus pass. Remember to order your public transportation pass when you register. For people registering online, there will be a link at the end of the registration process. Please fill in number of days and mobile phone number for both Participants and Accompanying Persons. People who register by fax or mail, will have the link send to their email.

The Metro from Copenhagen City Centre runs directly every 4 minutes to the Bella Center and takes 9 minutes. Please check www.m.dk for further information. However, transportation will be provided for the Participants and Accompanying Persons for the Cultural evening and the Gala Dinner.

Disclaimer All reasonable endeavours will be made to hold the 67th IFA Congress and to present the printed programme as scheduled under conditions which assure the comfort and safety of the Congress Participants. However, neither the International Fiscal Association nor any of its Branches, nor the Congress Organiser, their officers, employees, representatives or agents, shall have any liability to any Person as a result of any cancellation of the Congress or any of the arrangements, programmes or plans connected therewith or any loss, injury, damage or inconvenience which may be suffered by any person while travelling to or from, or during such Person’s presence in, Denmark in connection with the Congress. Participants are advised to consider procuring their own insurance against any such occurrences.

54 67th Congress of the International Fiscal Association ifacopenhagen2013.com ifacopenhagen2013.com 67th Congress of the International Fiscal Association 55 List of sponsors EXH IBITors

DIAMOND SPONSORS

GOLD SPONSORS

SILVER SPONSORS

BRONZE SPONSORS

FRIENDS OF IFA

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G G Plads Gade Uraniavej o v Christiansborg A d d K o o E a Van D Chr. IV's Bro ON n dr s N L gade E n Brobergs- a h j T off f J Gammel Hollænderv G a v f E Storm- S a Andreas Bjørns g Edisonsv E æ A ver . kunsten l V s e s R tr o vns E S rg N B s Teatermuseet ts Børsen e V e v e v Far broen h B gade ej j J g ad g o d s e Scala TOWN HALL n Dok ådsmands- 58 ifacopenhagen2013.comn s ifacopenhagen2013.com 67th Congress of the International Fiscal Association 59 lm a s 67th Congress of the International Fiscal Association Vester Søgade KNIPPELSBRO ALLEGADE e a str i j g sg g n v n F a e n m ø Ridebane Proviant- d d æ e s s Tårnborgvej l Svineryggen r e i b L e øjhusgade passagen n de v n Den Grå Hal Allé o a i c j å d T Ministerialbyg. O r i Asiatisk r P Allé h E Marmor- t e H e rh n Skt. Jørgens Sø D . S Sofie m r v M C n Chr. 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