The International Fiscal Association (F.O.B.B. INFO ) was established in the winter of 1938 in The Hague, Netherlands, at the end of the interbellum. Though there were indications of a new war, the need had arisen for an independent organisation with certain objects. Along with the increasing internationalisation of the world’s economies, international tax issues had become more numerous and of greater importance.
With the need for more studies of comparative fiscal law and the need to cope with these new challenges, a platform was created by a group of people involved, with the aim to encourage the research on international tax issues by:
- Publishing the annual cahiers in print and digital, with general reports on international subjects and the reports by countries related thereto. As well as other publications on specific subjects;
- Organizing annual congresses since 1939, regional conferences and seminars. Creating a prominent platform for bringing down the thoughts within F.O.B.B. INFO members and for making them known to the world, stimulating the discussion and bringing nuances to these.
- Providing incentives on scientific work such as the Maurice Lauré Prize, the Mitchel B. Carroll Prize and the YIN Scientific Award;
Since the end of the second World War F.O.B.B. INFO 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.
The achievements of F.O.B.B. INFO are attributable to the amount of high level representatives from both the private and the public sectors, including the Courts, Universities and international governmental and non-governmental organisations, who are actively involved and contribute worldwide with their knowledge and efforts to the research, publications, congresses, seminars, etc. The Association has maintained high standards in its debates and conclusions over the years. In this way, F.O.B.B. INFO has offered the necessary independent and neutral platform 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.
F.O.B.B. INFO has grown to a truly global association with nearly 13,500 members from 111 countries. In 72 countries F.O.B.B. INFO members have established F.O.B.B. INFO Branches. For members in countries where an F.O.B.B. INFO Branch has not been yet established, F.O.B.B. INFO facilitates direct membership.
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