InvitationProgramme8 - 12 September 2019www.ifa2019london.com
2www.ifa2019london.comIFA British BranchCongress OrganiserMs Karen SpringT: 44 (0)20 8529 9115E: firstname.lastname@example.orgMCI UK LtdDurford MillPetersfieldHampshireGU31 5AZwww.ifa-uk.orgT: 44 (0)1730 715208E: eral Secretariat of IFACongress VenueWorld Trade CenterBeursplein 37P.O. Box 302153001 DE RotterdamThe NetherlandsMs. Cécile RiphagenSouthbank CentreBelvedere RoadLambethLondon, SE1 8XXT: 31 10 405 2990E: IFA 2019 London is proud tosupport TaxAid, a UK charitythat provides free, independenttax advice to vulnerable ordisadvantaged individuals.
3Invitation to the 73rd IFA CongressWelcomeWe are delighted to invite you all to the IFA London Congress fromSunday 8 to Thursday 12 September this year, which will be heldat the Royal Festival Hall and the Queen Elizabeth Hall (part of theSouthbank Centre) in the heart of London, on the south bank ofthe River Thames.As always, the Congress provides a unique opportunity for leading taxexperts from corporations, governments, academia, and advisors, todiscuss and debate international tax topics of current major interest andimportance, and as you will see we have a really engaging technicalprogramme on offer.We know that some of you will be visiting London for the first time, andthat some of you will already know London very well. So, in addition toan evening social programme at some of London’s most iconic locations,we also have a range of tours and suggestions of places to visit - from themost popular destinations to the more obscure. Some are outlined in thisinvitation - and many more are available via the websitewww.ifa2019london.com. We are sure that you will find something ofinterest to you.We particularly welcome young IFA members and participants who havenever attended a Congress before, and will go out of our way to ensure youall have an enjoyable experience. We look forward to seeing you in Londonthis September!JoySvasti-SaleeJeffConnellPresident, LondonCongressChair, IFA UK Branch
4www.ifa2019london.comContentsInvitation to the 73rd IFA Congress3International Fiscal Association - Organisation5Congress Subjects and Seminars8Scientific and General Programme20Social Programme for Participants and Accompanying Persons26Special Events (by invitation only)28Gala Dinner29Young IFA Network (YIN)30Information on IFA Congress Registration32Hotel Accommodation and Reservation35Tour Programme for Participants and Accompanying Persons38General Information42List of Sponsors47
5International Fiscal Association OrganisationLondon CongressIFA Executive CommitteePresident:Joy Svasti-SaleePresident:Murray Clayson (United Kingdom)Treasurer:Oliver DavidsonSecretary General:Jean-Blaise Eckert (Switzerland)Other trustees ofthe Congress Trust:General Treasurer:Jos Beerepoot (Netherlands)Chair: David HindsEric Tomsett, Murray Clayson,Jonathan Schwarz, Jeff ConnellOther members of theorganising committee:Mike Williams, Jon Sherman,Dhiren Shah, Shan X Sun,Barbara Roberts, Paul Morton,Alex Jupp, Liesl Fichardt,Ashley Greenbank, Rory Clarke,Ian Brimicombe, Arun Birla,Paul Bowes, Sandy Bhogal,Emma, Barklamb, Renata Ardous,Roopa AitkenIFA British BranchChair:Jeff ConnellVice Chairs:Ian Brimicombe, Paul MortonSecretary:Alex JuppTreasurer:Barbara RobertsAdministrative assistant:Karen SpringVice-Presidents:Cecilia Delgado Ratto (Peru)Victor Matchekhin (Russia)Niv Tadmore (Australia)Members:Edgar Anaya Bourgoing (Mexico),Massimo Antonini (Italy), GustavoBrigagão (Brazil), Bristar Cao(People’s Rep. of China), ChristianComolet-Tirman (France), Kuntal Dave(India), Peter Glicklich (USA), UlrikaGustafsson Myslinki (Sweden), YushiHegawa (Japan), Christian Kaeser(Germany), David Yin-Young Lee(Rep. of Korea), Paul Morton (UnitedKingdom), Jennifer Roeleveld (SouthAfrica), Brian Schneiderman (Canada),Marta Villar Ezcurra (Spain), Maartenvan der Weijden (Netherlands),Maurus Winzap (Switzerland)Extra invited:Claudia Suter (Switzerland),YIN RepresentativeHein Zillikens (Netherlands),Deputy TreasurerHonorary Presidents:Sven-Olof Lodin (Sweden),Jerome B. Libin (USA), MarcusDesax (Switzerland), Manuel E. Tron(Mexico), Porus F. Kaka (India)
6www.ifa2019london.comInternational Fiscal Association OrganisationIFA Permanent Scientific CommitteeChair:Robert Danon (Switzerland)Vice-Chair:Scott Wilkie (Canada)Members:Krister Andersson (Sweden), Paolo Valerio Barbantini (Italy), Peter Barnes (UnitedStates), Marcos Vinhas Catão (Brazil), Caroline Docclo (Belgium), Sjoerd Douma(Netherlands), Jorge Gebhardt (Argentina), Daniel Gutmann (France), Pascal Hinny(Switzerland), Georg Kofler (Austria), Jürgen Lüdicke (Germany), Anders NørgaardLaursen (Denmark), Yoon Oh (Rep. of Korea), Casey Plunket (New Zealand),Jennifer Roeleveld (South Africa), Pranav Sayta (India), Jonathan Schwarz (UnitedKingdom), Francisco Selame (Chile), Fernando Serrano Antón (Spain),José Carlos Silva (Mexico), Miranda Stewart (Australia), Dariusz Wasylkowski(Poland), Xiong Wei (People’s Rep. of China), Masao Yoshimura (Japan).Extra invited:Jean-Blaise Eckert (Switzerland), Secretary GeneralPasquale Pistone (Netherlands), IBFD; ex officioMaikel Evers (Netherlands), YIN RepresentativeSophie Chatel (OECD); ex officioValère Moutarlier (European Commission); ex officioAdditionally invited for the preparation of the Annual Congresses in:2019 Murray Clayson (London, United Kingdom),2020 Ricardo Rendon (Cancun, Mexico),2021 Rudolf Mellinghoff (Berlin, Germany),2022 Jennifer Roeleveld (Cape Town, South Africa)
Across borders.Around the globe.Tax law isn’t blackand white.Understand all theshades of gray.Bloomberg Tax offers breaking news,extensive coverage of major taxtreaties, and: Practical analysis for developingcomplex international tax strategies Country-by-country analysis, includingBEPS Tracker and VAT Navigator Targeted news and analysis Practitioner-developed toolsand resources 2019 The Bureau of National Aff airs, Inc.0219MKT 16342 International Tax DevelopmentsTrackerSMTo learn more visit usat IFA 2019 London orwww.bna.com/btax10
8www.ifa2019london.comCongress Subjects and SeminarsSubject 1Interest deductibility: the implementation of BEPS Action 4General Reporters:James Gadwood (USA) and Paul Morton (United Kingdom)Chair: Yash Rupal (United Kingdom)This session will address the tension for tax systems between debt and equity formsof capitalisation and the resulting effects and biases associated with interest beingdeductible. It will also consider: i) The perceived limitations of thin capitalisationprinciples; ii) The boundary issues between debt and equity arising forms ofcapitalisation in relation to their financial and economic features; and iii) Theevolution of the BEPS Action 4 principles which seek to mitigate the unwarranteddepletion or displacement of a country’s tax base through the deduction of onlysome kinds of capitalisation charges.The legislative approaches to implementation of these principles and the practicalimpact for corporate finance, transactional structuring and specialised sectors such asbanking will also be discussed. The interplay with transfer pricing and its future rolewithin the new environment for aligning profits with value-creating contributions,as well as the challenges posed by cross-border transactions and the limitations of taxtreaties will be part of the debate. Finally, the potential for future OECD and/or EUdevelopments and their consequences will be covered.
9Subject 2Investment fundsGeneral Reporters:Sung Hwang (USA) and Oktavia Weidmann (Switzerland)Chair: Jean Schaffner (Luxembourg)This session will consider tax challenges caused by various ways of investingcollectively, through vehicles that may be transparent or opaque in relation to theirinvestor-owners or may be treated as vehicles with a tax life separate from, thoughcomplementary with, that of their investor-owners.First, a common understanding of investment funds will be established as the basisfor considering a variety of fund and investor issues associated with effectivelyaligning taxing rights over investment with the owners of that income, in ways thatare: i) administrable; ii) sympathetic to industry and investor practices for collectiveinvesting; and iii) fair for taxing jurisdictions having an identifiable interest in taxinginvestment income in the hands of the funds or investors. Second, this is not asession about funds as such, but about the implications for defining and preservinga legitimate tax jurisdiction of investing collectively. The session will consider variouskinds of investment funds in the market, widely held and regulated funds, closedend funds, but also funds having an alternative investment strategy, such as privateequity, real estate or hedge funds. The interplay between fund level and investortaxation will be considered, according to typical domestic taxation approaches,as well as according to the distributive rules in tax treaties where the suitableapplication of treaties can be established and administered. Finally, the session willexamine how tax rules should respond to forms of managers’ compensation, inparticular, performance-based remuneration.
10www.ifa2019london.comCongress Subjects and SeminarsSeminar ATax and sharia instrumentsChair: Osman Mollagee (South Africa)As financial and funding instruments evolve, there is an ongoing need forinternational tax constructs to be refined and sometimes even revised. Internationaltaxation is familiar with addressing the tax implications of different legal systemsencountering each other, in some cases giving rise to classification or qualificationissues that treaties seek to resolve. The features and implications of Sharia law – anon-secular legal system – and its interaction with other legal systems is a less familiarexample of the interaction of legal systems giving rise to specific and practical legaland tax issues for transactions. But sometimes the differences between legal systemsare not as profound as they may seem. This seminar will consider some of the majorSharia finance instruments, and the practical complications that typically arise whenapplying traditional international tax principles. The panel will share observations onsome domestic measures that have been considered in some jurisdictions, on somecomplications arising in cross-border financing arrangements, and on how BEPSActions might impact the treatment of these instruments. The panel will conduct itsinquiry with reference to particular kinds of financial instruments and their financialcharacteristics in relation to non-Sharia forms of financing to achieve equivalent orsimilar financing objectives.
11Seminar BForm and substanceChair: Tony Pagone (Australia)The focus of this topic is to look at recent developments directed at dealing withperceived disjunction between the form in which transactions are entered into fortax consequences and the commercial and economic substance which they seek toachieve. There is a pervasive trend for taxation to be concerned with the substance oftransactions and arrangements. But, what substance: “economic substance” which isa common form of expression in transfer pricing, or a more thorough understandingof “legal substance” as an evidence-based conclusion about the nature of transactionand other legal relations that may or may not be consistent with how they aredescribed formally. Amongst the issues to be considered are recent developments inBEPS Action 2 on “Hybridity” and equivalent developments in the European Unionexpressed in ATAD I and ATAD II. This seminar is not about hybrids or purposive taxavoidance as such, although both are relevant. However, it will consider the roleplayed by legal systems, including conflicts of laws, in determining the classificationand features of transactions and arrangements to which tax law applies, in theabsence of a legal system common to all taxing jurisdictions.
12www.ifa2019london.comCongress Subjects and SeminarsSeminar CIndirect taxation and financial servicesChair: Jennie Rimmer (United Kingdom)This session will give delegates an oversight of current and future developmentsand challenges in relation to indirect tax matters for financial services businesses,specifically those in insurance, banking and asset management. Whilst there willinevitably be some discussion on Brexit and the indirect tax implications for UK andnon-UK businesses, this will be proportionate and is not intended to be the dominanttopic or to displace the more specific and thorough discussion of these topics in otherseminars. Topics will cover practical aspects of calculating, managing and reportingindirect taxes, managing and communicating indirect tax risk, any notable areas ofchallenge by tax authorities for indirect tax, and policy updates.
13Seminar DHybrid instruments and entitiesChair: Diana Wollman (USA)”Hybrid” instruments and transactions have been identified by the international taxcommunity as a “bad thing”. They are the lightning rod for a variety of criticismsthat reflect competing tax interests of countries in the absence of a common legalor tax system. It is commonly said that they erode the tax base of at least one ofthe countries involved, encourage otherwise-inefficient economic behaviour, areunfairly exploited by sophisticated taxpayers with the economic means to do so, andimpair the integrity of tax systems that taxpayers authorities otherwise believe arefair and ought to be respected. The reason that “hybridity” exists is that countries’rules differ. If all the countries had the same rules for Characterising instrumentsand transactions, hybridity would not exist. So, a coordinated common approachis presently perceived as the solution to getting rid of this problem. With that inmind, the OECD BEPS project developed recommended rules that all countries couldadopt and thus put an end to hybridity. The EU is responding in a similar directionwith ATAD I and ATAD II. However, countries and the EU are responding by issuingrules that follow these recommendations only in part and then vary from them inpart. This seminar will address what is motivating these variations and what theirpractical consequences are. It will also discuss particular examples of transactionsthat may be uncontroversial within a particular legal and tax system but give rise tochallenging effects when different perceptions of the same events, in the nature of aclassification or qualification conflict familiar to tax treaties, encounter and possiblycollide with each other.
14www.ifa2019london.comCongress Subjects and SeminarsSeminar ETaxation of spaceChair: James Anderson (United Kingdom)As an increasing number of private enterprises boldly go where no company hasgone before, this seminar will examine some of the current and upcoming tax issuesarising out of space exploration and space as a jurisdiction in which commercial,value-creating events take place mostly without direct human intervention “inspace”.Classical mythology has helped format the solar system for two millennia, and here itwill guide our panel in discussing recent and future areas of technical development,including: (i) competing conceptual frameworks for the ownership and taxation ofresources exploited by future missions; (ii) the taxation of satellite communications;and (iii) the attribution of income to off-world permanent establishments, in otherwords the ultimate BEPS displacement of income to a truly other world. Panellistswill be invited to provide insights into the attitudes and approaches of the regionsin which they practice, and to discuss the possibilities for space exploration andexploitation to lead to greater global cooperation - or dispute.Composed of international taxation experts, the panel will strive to offer thoughtprovoking insights into taxing the final frontier and events with terrestrial originsand destinations that transit through space at the direction and under the control ofthose terrestrial enterprises. The panel will explore whether, in terms of internationaltax interests and tests of tax jurisdiction, there are distinctions without differencesor distinctions that launch differences from the common ways of establishing anddescribing tax jurisdiction.
15Seminar FIFA / OECDChair: Stef van Weeghel (Netherlands)The IFA/OECD Seminar is one of the permanent plenary sessions at IFA Congresses,resulting from a fruitful and long standing relationship between IFA and the OECD,and has always brought interesting discussions and updates on the most significantwork developed by the OECD in the last 12 months, as well as comments on trendsand future developments. The challenges arising from the digitalisation of theeconomy and the ensuing broader discussion regarding the international allocationof taxing rights will be important themes of this seminar.
16www.ifa2019london.comCongress Subjects and SeminarsSeminar GTax transparency/enhanced cooperation/CbCR experienceChair: Timothy McDonald (USA)The tax environment continues to evolve from primarily a technical discussionbetween the taxpayers, advisors and government tax authorities directly interested inthose taxpayers, to a much more robust and expansive conversation that increasinglyinvolves influence exerted directly or collectively by, and claims made by, multiplegovernments to tax the same income. This is all in the context of concerns expressedin political forums and by non-governmental organisations called “civil society”,as well as traditional NGO’s, activist substantial shareholders, other financiers ofmultinational corporations, and the general public.Considerations associated with corporate reputation now more significant than everand influence taxpayer behaviour. Increasing public discussion regarding corporationspaying “their fair share” creates complicated demands on how to satisfy allstakeholders’ demands in credible, administrable, transparent and accountable ways,while at the same time respecting the reasonable proprietary interests of businesses.What is the role of tax transparency and enhanced cooperation in achieving,predictability, sustainability and a general sense of fairness? Will a public disclosureregistry of CbCR reporting create more public confidence or confusion regarding“fairness”? Will tax authorities be able to make constructive and productive use ofnew sources of information, and broadly-based information sharing, for effectivetax administration? Will these initiatives be sufficient in restoring public confidenceor is the current broad discussion regarding the taxation of the digitised economyincluding its enhanced anti-abuse rules and reconsideration of jurisdictional taxationrights (source vs. resident) a harbinger of further developments considered necessaryto achieve predictability, a perception of “fairness”, and thereby a sustainablecorporate tax environment?This session will canvass these issues with the benefit of panel members drawn froma number of these relevant constituencies, tackling these difficult questions withreference to actual experience in the multinational corporate business environment.
17Seminar HUnilateral treaty overrideChair: Mukesh Butani (India)This session will consider increasingly urgent questions about the interaction ofpublic international law, notably the law of treaties, and international taxation’sallocation of taxing rights via tax treaties. Certainty of double taxation conventionscan be undermined by initiatives from states to enact laws which have the effectof over-riding treaties, either directly or by way of the clarification or declarationof perceptions of what treaties “mean” or are “meant to do”. To what extent suchactions are consistent with the objects and purposes of treaties according to publiclaw, and more specifically the origins and objectives of tax treaties, is an increasinglyimportant question. Equally, the relationship between the purposes and effectsof treaties, and domestic anti-avoidance provisions in the BEPS era, has emergedas a challenge for MNE taxpayers and also tax authorities. The panel will analysehistorical perspectives and in particular important conventional and customarypublic international law considerations that may seem exotic to many versed onlyin taxation including the divergent principles of “lex specialis” and “lex posteriorderogate legi priori”. These profoundly influence states’ jurisdiction to tax and arelikely to figure prominently, even if silently in the background, of important andurgent treaty debates about how business activities undertaken digitally should betaxed.
18www.ifa2019london.comCongress Subjects and SeminarsSeminar IRecent developments in international taxationChair: Chloe Burnett (Australia)The Recent Developments panel will explore the latest developments in internationaltax. Recent trends in transfer pricing will cause us to debate whether we havereached “Arm’s Length 2.0”? The panel will also explore structuring case studieswhere one country’s tax rule depends on a second country’s tax rule, an increasinglycommon occurrence in this post-BEPS world. Developments in PEs, treaties, disclosureand transparency will also be debated and, as ever, late breaking news will bereported.Seminar JIFA/EUChair: Luc De Broe (Belgium)The IFA/EU seminar aims to offer a comprehensive overview of the most importantdirect tax and tax policy developments concerning the European Union since thelast IFA Congress, with a focus on selected issues of current interest and an outlookon forthcoming developments. After an overview of the tax policy developments,the panel will discuss the recent case law on state aid in direct tax matters as wellas the recent CJEU judgments on abuse of Directives and the interpretation of the“beneficial ownership”-concept. Thereafter, the panel will address the 2018 Directiveon mandatory disclosure by fiscal intermediaries (DAC 6). The composition of thepanel will provide a comprehensive and hands-on analysis and will be composed ofrepresentatives of the EU Commission and delegates of the judiciary, industry andacademia.
19Seminar KBrexitChair: Melissa Geiger (United Kingdom)The Brexit debate reminds us of the intimate connection between tax and trade ina world without homogeneous legal or tax systems but, nevertheless, pervasive freetrading if not systematic “free trade”. In this way Brexit takes tax specialists back,in real time, to the modern origins of international tax rules and treaties to relievetrade frictions induced by multiple taxation of the same income and income earners.This session will start with a brief overview of where we are in the political processconcerning the reconfiguration of the United Kingdom’s economic relations withEurope and, necessarily, also the rest of the world. We will have a detailed discussionon the impact of Brexit on trade and the evolution of both the UK and the EU taxsystems in relation, and often in reaction, to trade. Finally we will discuss what thismeans for multinational companies both in the tax space and in relation to globalemployee mobility.We will be joined by panel contributors from government, business and theprofessions in what is sure to be a lively and, at this stage unpredictable butundoubtedly timely, debate whatever the immediate state of Brexit is when we meetin London.YIN SeminarInternational Tax: The Ten-Year ChallengeCan we credibly argue that we know what the future will look like? How willdisruptive technologies impact taxation and the work of tax professionals aroundthe world? YIN experts in the field may become the tax leaders of tomorrow and willhelp shape the international tax landscape as it changes rapidly in the years ahead.What challenges do they see for 2029? Join the debate in the Young IFA Network anddiscuss how you think young tax professionals can face this ten-year challenge.#taxation2029 #tomorrowstaxleaders
20www.ifa2019london.comScientific and General ProgrammeAll sessions will take place at The Southbank Centre unless otherwise specified.Sunday, 8 September 201908.00-22.00Registration and information09.00-13.00Meeting of the Permanent Scientific Committee14.00-15.45Meeting of the Executive Committee16.00-17.30Combined meeting of the General Counciland General Assembly16.30-17.30Meeting of the YIN Committee17.30-18.30YIN Meet & Greet Reception16.00-22.00Exhibition19.00-20.00Opening Ceremony20.00-22.00Welcome Reception
21Monday, 9 September 201908.00-16.00Exhibition, information and registration08.00-09.15Morning refreshments09.15-10.30Plenary Session Subject 1: Interest deductibility:the implementation of BEPS Action 410.30-11.00Coffee break11.00-12.00Plenary Session Subject 1: Interest deductibility: theimplementation of BEPS Action 4 (continued)12.00-13.30Lunch break12.00-13.30Government Officials Luncheon (by invitation only)12.00-13.30Corporate Tax Officers Luncheon (by invitation only)12.00-13.30Academics Luncheon (by invitation only) in The GreatHall at Kings College London13.30-15.30Seminar A: Tax and sharia instruments13.30-15.30Seminar B: Form and substance15.30-17.00Afternoon refreshments15.30-17.00Meeting of the Programme Working GroupMeeting of the YIN Branch RepresentativesMeetings of the Branch representatives in the LatinAmerican, European, and Asia Pacific Regions19.00-22.00Museum Evening at The National Gallery
22www.ifa2019london.comScientific and General ProgrammeAll sessions will take place at The Southbank Centre unless otherwise specified.Tuesday, 10 September 201908.00-16.00Exhibition, information and registration08.00-09.15Morning refreshments09.15-10.30Plenary Session Subject 2: Investment funds10.30-11.00Coffee break11.00-12.00Plenary Session Subject 2: Investment funds (continued)12.00-13.30Lunch break12.00-13.30WIN Luncheon13.30-15.30Seminar C: Indirect taxation and financial services13.30-15.30Seminar D: Hybrid instruments and entities13.30-15.30Seminar E: Taxation of space15.30-17.00Afternoon refreshments15.30-17.00Meetings of General and IFA Branch reporters for 2020Cancun Congress Subjects 1 and 215.30-17.30YIN Seminar15.30-17.30Meeting of Future Congresses 2020-202519.00-20.30Cultural Evening at St Paul’s Cathedral
23Wednesday, 11 September 201908.00-16.00Exhibition, information and registration08.00-09.15Morning refreshments09.15-10.30Seminar F: IFA/OECD10.30-11.00Coffee break11.00-12.00Seminar F: IFA/OECD (continued)12.00-13.30Lunch break13.30-15.30Seminar G: Tax transparency/enhanced cooperation/CbCRexperience13.30-15.30Seminar H: Unilateral treaty override15.30-17.00Afternoon refreshments15.30-16.30Branch Officers meeting16.30-17.30President’s Reception20.00-01.00YIN Party at 100 Wardour Street
24www.ifa2019london.comScientific and General ProgrammeAll sessions will take place at The Southbank Centre unless otherwise specified.Thursday, 12 September 201908.00-16.00Exhibition, information and registration08.00-09.15Morning refreshments09.15 -10.30Seminar I: Recent developments in international taxation10.30-11.00Coffee break11.00-12.00Seminar I: Recent developments in international taxation(continued)12.00-13.30Lunch break13.30-15.30Seminar J: IFA/EU13.30-15.30Seminar K: Brexit15.30-17.00Afternoon refreshments19.00-23.30Gala Dinner and closing of the Congress at TheHurlingham ClubFriday, 13 September 2019Excursion DayFor details of tours for the excursion day, and pre-and post-Congressexcursions - please refer to the Tour Section and the Congress Website.
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26www.ifa2019london.comSocial Programme for Participantsand Accompanying PersonsIncluded within the registration feeLondon City ToursSunday, 8 SeptemberBespoke Walking Tour – varying lengthsand departure times. Please refer toCongress website. Tour includes TrafalgarSquare, Whitehall, Westminster andBuckingham Palace.Maritime Greenwich tour – varyinglengths and departure times. Please referto Congress website.Opening Ceremony and Welcome ReceptionSunday, 8 September19.00-22.00 – at Royal Festival HallMuseum eveningMonday, 9 September19.00-22.00 - at the National GalleryBy kind permission of the Director andTrustees of the National Gallery, London.The National Gallery is an art museumin Trafalgar Square, in the heart of theLondon. Founded in 1824, it houses acollection of over 2,300 paintings datingfrom the mid-13th century to 1900. Therewill be a selection of drinks and canapesavailable throughout the evening.
27Cultural eveningTuesday, 10 September19.00-20.30 - at St Paul’s CathedralA once in a lifetime opportunity to heara live performance from the CathedralChoir and the Royal PhilharmonicOrchestra of music from UK composersacross the years. There will be no food orrefreshments available at t
Invitation to the 73rd IFA Congress 3 International Fiscal Association - Organisation 5 Congress Subjects and Seminars 8 Scientific and General Programme 20 Social Programme for Participants and Accompanying Persons 26 Special Events (by invitation only) 28 Gala Dinner 29 Young IFA Network (YIN) 30 Information on IFA Congress Registration 32
Formal invitation is an invitation which follows a dignified form, tone or style in agreement with the established norms custom or values (Websters, 2012) For Example : An invitation to the opening of a school An invitation to the graduation ceremony An invitation to a wedding, etc. Common format of a fo
2 Contents Page The Song Tree Introduction 3-7 Programme 1 Fly, golden eagle 8 Programme 2 Magic hummingbird 9 Programme 3 It’s hard to believe 10 Programme 4 Another ear of corn 11 Programme 5 The door to a secret world 12 Programme 6 Song of the kivas 13 Programme 7 Mighty Muy’ingwa 14 Programme 8 Heavenly rain 15 Programme 9 Rehearsal 16 Programme 10 Performance 17
2 Contents Page Music Workshop Introduction 3 Programme 1 Loki the Joker 7 Programme 2 Odin, Mighty World-Creator 8 Programme 3 Goblins a Go-Go! 9 Programme 4 Sing us a Saga 10 Programme 5 Thor on a journey 11 Programme 6 Apples of Iduna 12 Programme 7 Birds of the North 13 Programme 8 Rehearsal and Performance (1) 14 Programme 9 Rehearsal and Performance (2) 15 .
Chapter 15: Fiscal Policy The Effects of Fiscal Policy on Real GDP and the Price Level Expansionary and Contractionary Fiscal Policy Figure 15-5. Fiscal Policy. Explain how fiscal policy affects aggregate demand and how the government can use fiscal policy to stabilize the economy. In
1.8-1.9 Is the library now reporting on a different fiscal year than it reported on in the previous Annual Report? – If the library's fiscal year has changed please answer this question accordingly and contact your library system. 1.11-1.12 Beginning Local Fiscal Year and Ending Local Fiscal Year-Beginning Local Fiscal Year (operating year) and Ending Local Fiscal Year (operating year) –
change for Students and Youth (JENESYS) programme in fiscal 2007, and began a wide variety of exchange programs, such as invitation and dispatches, with the cooperation of other countries and relevant organizations. Since fiscal 2007, as part of the JENESYS programme, the Japan Foundation has carried out the East Asia Future Leaders
3. B.Sc. (General) Programme Following UGC guidelines, University has launched Bachelor’s Degree programme in Science under the Choice Based Credit System. The detail of the programme is given below: Programme Objectives The broad objective of the B.Sc. programme is to provide higher education required for a
REKONSILIASI EKSTERNAL DATA SISTEM AKUNTANSI INSTANSI SATUAN KERJA Universitas Pendidikan Indonesia repository.upi.edu perpustakaan.upi.edu BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Masa reformasi menyadarkan masyarakat akan pentingnya pengelolaan keuangan pemerintah yang harus dilaksanakan dengan prinsip pemerintahan yang baik, terbuka dan akuntanbel sesuai dengan lingkungan .