Exchange of information and cross border cooperation between tax authorities. iFA Cahier Volume 98b (2013)

Two Cahiers de Droit Fiscal International are published once a year and distributed free to all members of the Association (from 2000-2010 in book form and on CDRom). These Cahiers contain a wealth of domestic and international material in dealing with the Main Subjects to be discussed at the following Congress. They comprise IFA Branch Reports together with a General Report on each of the two Subjects selected for the Congress of that year. IFA Branch Reports are published in English. The IFA Branch Reports are preceded by a Summary and Conclusions. General Reports are printed in English, and, if applicable, the original language. The Cahiers are an invaluable source of information of lasting scientific value for any specialist interested in international or comparative fiscal law. IFA members in "good standing" (i.e. having no arrears in their annual membershipfees) can access these publications free of charge via the secured section of the IFA website (www.ifa.nl). One of the advantages is that new Cahiers will be made available on the Internet as soon as the printed books are available, i.e. annually on 15 June. Notwithstanding this additional service, at least for the time being IFA will continue to meet the demand of its members by publishing the Cahiers in book form.IFA's Congress 2013 is in Copenhagen, DENMARKVol. 98a. 2013 The taxation of foreign passive income for groups of companiesVol. 98b. 2013 Exchange of information and cross border cooperation between tax authorities