The main task of the Permanent Scientific Committee (PSC) is supervising the planning and implementation of the scientific work of the Association. For further details on the appointment, functioning and organisation of the PSC please refer to Article 29 of the Articles of Association.

"What is IFA ?


The International Fiscal Association (IFA) was established in 1938 with its headquarters in the Netherlands. It is the only non-governmental and non-sectoral international organisation dealing with fiscal matters.

Its objects are the study and advancement of international and comparative law in regard to public finance, specifically international and comparative fiscal law and the financial and economic aspects of taxation.

IFA seeks to achieve these objects through its Annual Congresses and the scientific publications relating thereto as well as through scientific research. Although the operations of the IFA are essentially scientific in character, the subjects selected take account of current fiscal developments and changes in local legislation.

Membership of IFA now stands at nearly 12,000 from some 100 countries. In 62 countries IFA members have established IFA Branches. Direct membership is possible in countries where there is as yet no IFA Branch. Please click here for a survey which gives an impression of the geographical spread of the members affiliated to the IFA Branches and a survey of the direct members per 29 September 2010.

Along with the increasing internationalization of the world's economies, international tax issues have become more numerous and of greater importance. Since the end of the second World War IFA has played an essential role both in the development of certain principles of international taxation and in providing possible solutions to problems arising in their practical implementation. It has been able to do so because its membership consists of high level representatives from both the private and the public sectors, including the Courts, Universities and international governmental and non-governmental organizations and because the Association has maintained over the years high standards in its debates and conclusions. Thus IFA has offered the necessary forum to experts belonging to different sectors of society, where opinions on topics of international taxation can be exchanged with respect for each other's background and responsibilities."

Ana Claudia is responsible for the general coordination and technical orientation of the tax matters at TozziniFreire Advogados, whose Tax Area counts with 60 professionals.

"Since 1976, TozziniFreire has distinguished itself as a premier, full-service law firm by consistently providing exceptional legal expertise to domestic and international companies in a wide variety of business sectors. Along these years, we have played a major role in many of the most significant transactions in the Brazilian market.

We see ourselves as one cohesive entity and act accordingly. In other words, there are no regional partners and no “associated” or “correspondent” offices. With fully owned offices in several cities in Brazil, we are able to guarantee our clients the same outstanding services and one-firm resource throughout the country. The firm currently counts with 1,020 people, including 385 lawyers, 195 lawyers-in-training and 450 of administrative staff.

TozziniFreire has extensive experience in assisting international companies in setting up their enterprises or ventures in Brazil. Its areas of specialization include corporate transactions, publicly held companies, civil and commercial litigation, white collar crimes, arbitration, international and local contracts, international trade, import and export, corporate finance, project finance, banking, capital and financial market transactions, debt restructuring and workouts, mergers and acquisitions, antitrust, taxation, securities law, intellectual property, sustainability, corporate image management, compliance, film, media & entertainment, sports law, real estate, environmental law, labor relations, immigration, and public and administrative law. Our industry focused groups include: insurance, financial institutions, telecommunications, agribusiness, oil & gas, energy, bioenergy/ethanol, carbon market, water and sewage, toll roads, mining and information technology."