Lee A. Sheppard (Contributing Editor, Tax Analysts) has published OECD Officials Make Annual Visit to IFA World Congress, also available on the Tax Analysts web site as Doc 2005-19508, 2005 TNT 184-6. Here is the opening:
Source taxation versus residence taxation was the theme of the International Fiscal Association’s 2005 World Congress in Buenos Aires held September 12-16. Practitioners frequently found the discussion less than practical, but it was a breakthrough of sorts. The point was made more than once that developed, capital-exporting countries have stacked the accepted rules of the international tax system in their favor.



