In 2021, the Bulletin for International Taxation celebrates its 75th anniversary. This page provides a timeline for the Bulletin, highlighting important moments in the history of IBFD’s flagship journal.All volumes of the Bulletin are available online. The volumes are grouped by decade and are listed in the first timeline entry of each decade. The years 1946-1998 are accessible from the IBFD Library Archive. If you would like to access these volumes, please register here. After logging in, you can access a volume by clicking on the year in the timeline. Individual articles from 1999 onwards are available on IBFD's Tax Research Platform.
Johann Hattingh, Chief Editor of the Bulletin, has conducted a series of interviews with selected authors from the Anniversary Issue. You can watch the interviews on YouTube:
- Parthasarathi Shome on "The Absence of a Stable Core in the International Taxation Regime"
- Reuven Avi-Yonah on "The International Tax Regime at 100: Reflections on the OECD's BEPS Project"
- Joanna Wheeler on "Tax Treaties: What Are We Going to Do with Them?"
- Jinyan Li on "China’s Rising (and the United States’ Declining) Influence in Global Tax Governance?"
- Stef van Weeghel on "Have the OECD Model and the UN Model Served Their Purpose?"
- Guglielmo Maisto on "Interpretation of Tax Treaties and the Decisions of Foreign Tax Courts"
We have also conducted an interview with Mike Hammer, assistant editor of the Bulletin. Click here to read the interview.
Timeline
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1940s
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1946
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1946
Bulletin for International Taxation - archival notes (1940s)
I. The first decade establishes the foundations for the future of the journal as well as IBFD as an organization.
Compiled and annotated by Johann Hattingh (Chief Editor, 2019- )
- Vol. 1 (1946/7)
- Aims of the Journal
- Regular Features of the Bulletin Established
- The Bulletin’s First Articles: War & Taxes
- The Start of Tax Treaty Analysis in the Bulletin
- The Bulletin’s Global Perspective
- Vol. 2 (1948)
- The Post-War Recovery of the Bureau
- Mitchell B. Carroll Analyses Post-War Tax Treaties in the Bulletin
- Vol. 3 (1949)
- Tax Treaties between Civil Law Jurisdictions
- More Tax Treaty Analyses by Mitchell B. Carroll
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1946
First editor
J. van Hoorn is the first editor of the Bulletin.
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1946
Aims of the Journal
The Bulletin aims to provide nine categories of information in English, French, German or Dutch. Several flagship publications grew out of these in the ensuing 75 years, such as the tax treaty database, the international tax glossary and country files.
Vol. 1, p. 4 -
1946
Regular Features of the Bulletin Established
Regular features of the Bulletin are established: announcement of new publications received, which results in the formation of an extensive fiscal library, the publication of an English-French-German-Dutch “Dictionary of Fiscal Law” and information of the activities of international organizations, such as the International Association for Public Finance and Fiscal Law (later to become the International Fiscal Association).
Vol. 1, p. 48-56 -
1950s
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1950
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1950
Bulletin for International Taxation - archival notes (1950s)
I. The first decade establishes the foundations for the future of the journal as well as IBFD as an organization. (cont.)
Compiled and annotated by Johann Hattingh (Chief Editor, 2019- )
- Vol. 4 (1950)
- 1950 – A Year of Opportunity for I.F.A.
- The Bulletin Establishes a Global Network of Correspondents
- Vol. 5 (1951)
- The Bulletin’s First Advisory Board
- The Bulletin’s First Tax Case Notes
- The International Chamber of Commerce on International Double Tax
- A Proposal for International Tax Dispute Settlement by Experts
- Mitchell B. Carroll reports on the United Nations Fiscal Commission
- Vol. 6 (1952)
- Tax Fraud in the Netherlands Attracts the Attention of the Bureau’s Chief
- Vol. 7 (1953)
- Tax Avoidance in Times of War
- Mitchell B. Carroll Provides an Update about the United Nations Fiscal Commission
- Vol. 8 (1954)
- J. van Hoorn Jr. Becomes the Second Managing Director of the Bureau
- The International Chamber of Commerce on a Multilateral Solution for Double Taxation
- The First Resolution by the International Fiscal Association
- Vol. 9 (1955)
- An Article Dealing with ‘Four Years of Fiscal Policy in Communist China’ is published by the Bulletin
- Vol. 10 (1956)
- An Early Article on Value-Added Tax Appears in the Bulletin
- Vol. 11 (1957)
- J. van Hoorn Proposes an International Tax Court to the readers of the Bulletin
- Resolutions by The International Chamber of Commerce about International Tax Matters
- Vol. 12 (1958)
- J van Hoorn analyses the O.E.E.C. Work on Model Clauses for the Avoidance of Double Tax
- Extracts from the O.E.E.C. First Report About Double Tax Avoidance
- Vol. 13 (1959)
- Extracts from the O.E.E.C. Second Report About Double Tax Avoidance
- J van Hoorn Comments on the State of Play of the International Tax System
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1950
1950 - A Year of Opportunity for I.F.A. by Mitchell B. Carroll (President)
Mitchell B. Carroll announces that the Bulletin becomes the official journal for the International Fiscal Association in “1950 – A Year of Opportunity for I.F.A.”.
Vol. 4, p. 1-2 -
1950
The Bulletin Establishes a Global Network of Correspondents by P.J.A. Adriani
Changes in the format and working methods of the Bulletin are announced, including appointment of “co-operators for many countries”, thereby initiating the global network of corresponding authors that sustains IBFD to this day.
Vol. 4, p. 3-4 -
1951
The Bulletin’s First Advisory Board
The Bulletin’s first advisory board is announced: five members from five countries.
Vol. 5, p. 1-2 -
1960s
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1960
Bulletin for International Fiscal Documentation = Bulletin de Documentation Fiscale Internationale
Editor: J. van Hoorn
Volumes: 14 (1960) - 23 (1969)
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1960
Bulletin for International Taxation - archival notes (1960s)
II. The Second Decade: Calls for Multilateralism in International Taxation Continue & the Bureau Moves to the Muiderpoort on its 25th Anniversary.
Compiled and annotated by Johann Hattingh (Chief Editor, 2019- )
- Vol. 14 (1960)
- Corporate Tax Residence Disputes before the Courts
- The International Chamber of Commerce Proposes an International Tax Court, a Conciliation Commission and Addresses Other Aspects of Tax Treaty Disputes
- Vol. 15 (1961)
- The House of Lords Recognises the Use of ‘International Tax Language’ in Double Tax Conventions (Ostime’s case)
- The Interpretation of Tax Law in Germany and the Netherlands Compared
- Vol. 16 (1962)
- The U.S. Treasury Proposes ‘Tax Haven Legislation’
- Vol. 17 (1963)
- President Kennedy’s Special Tax Message to Congress
- The International Chamber of Commerce Calls for a Multilateral Tax Treaty Based on the Work of the O.E.E.C.
- Vol. 18 (1964)
- A New Format for the Bulletin and an Update about the Bureau
- Professor Wheatcroft Gives a Lecture about ‘Modern Trends in Taxation’ to Mark the 25th Anniversary of the International Bureau of Fiscal Documentation
- Double Taxation Within the Commonwealth Requires a Multilateral Solution
- Vol. 19 (1965)
- Sydney I. Roberts Suggests a Reorientation of the Role of Tax Treaties
- Great Britain’s Part in the Development of Double Taxation Relief
- Vol. 20 (1966)
- An ‘Instant Tax’ to Solve Tax Collection Challenges
- Surveys of National Tax Systems in the Bulletin
- Vol. 21 (1967)
- A New Appearance for the Bulletin
- The First Mitchell B. Carroll Prize by I.F.A. is announced in the Bulletin
- Richard M. Bird debuts in the Bulletin
- The Taxation of Wealth
- Vol. 22 (1968)
- A Dispute About the Impact of Inflation on German Taxes
- Vol. 23 (1969)
- In ‘The U.N. Reenacts a Tax Drama’, Mitchell B. Carroll Reports on the 1968 Meeting of Tax Experts at the United Nations
- Tax Measures for Cross-border Corporate Consolidations in the European Common Market Receive Attention
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1964
A New Format for the Bulletin and an Update about the Bureau
A new format for the Bulletin is announced to better organise dissemination of information concerning taxation around the world. In an update about the activities of the Bureau, notable achievements were the first publication in 1961 of European Taxation and a book by Dr. Albert J. Rädler about taxation in the common market countries. By 1964, the library held “well over 7000 volumes on national and international tax matters, as well as more than 250 selected periodicals”. The Bureau by then employed 16 staff, 8 associates and 1 librarian of whom the majority were Dutch but English, Spanish and United States nationals were also represented. A program of activities was announced, which included the provision of training, research, education, report writing, and the library and documentation service. In a sign of the Bureau’s growing prestige and success, it started to occupy from August 1963 the Muiderpoort, an old City Gate that is one of Amsterdam's historical landmarks. To this day the Muiderpoort is represented in IBFD’s corporate logo.
Vol. 18, p. 9-10, 53-54 -
1965
New editor
In 1965 J.C.L. Huiskamp becomes the new editor of the Bulletin.
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1967
A New Appearance for the Bulletin
The journal’s appearance improves with the launch of a new cover and layout, and it is announced that the journal will no longer report news about fiscal developments around the world, as birth is given to the Tax News Service. Thus, a trend continued whereby many seminal IBFD products were founded based on features started in the Bulletin
Vol. 21, p. 2 -
1970s
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1970
Bulletin for International Fiscal Documentation = Bulletin de Documentation Fiscale Internationale
Editor: J.C.L. Huiskamp
Volumes: 24 (1970) - 33 (1979)
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1970
Bulletin for International Taxation - archival notes (1970s)
III. The Third Decade: Ascendancy of the Work on Model Tax Conventions between Developed and Developing Countries.
Compiled and annotated by Johann Hattingh (Chief Editor, 2019- )
- Vol. 24 (1970)
- The International Chamber of Commerce Reacts to the 1968 Meeting of Tax Experts at the United Nations
- Vol. 25 (1971)
- Latin-American Disagreement with the Direction of Work of the Tax Expert Group at the United Nations
- A Far-sighted Assessment of International Double Taxation between Developed and Developing Countries
- Vol. 26 (1972)
- A New President for the International Fiscal Association
- Vol. 27 (1973)
- Tax Treaty History by Mitchell B. Carroll
- Taxing Pollution
- Taxing Royalties between Developed and Developing Countries
- Vol. 28 (1974)
- Attention to Transfer Pricing in Germany
- Obituary of P.J.H. Adriani, Founder and First Director of the International Bureau of Fiscal Documentation
- Assessment of the ANDEAN Multilateral Tax Convention in Latin America
- Mitchell B. Carroll Explains the Origins and Influence of the Mexico Model Tax Convention (1943)
- Vol. 29 (1975)
- Italy Awards High Honours to the Bureau
- Analysis of the ANDEAN Model Tax Convention from two perspectives
- Vol. 30 (1976)
- Tax Treaties between Developed Countries and Countries in the Process of Development – Latin American Proposals for Interest, Dividends, Royalties, Technical Assistance Fees
- 1975 IFA London Congress Resolutions: Transfer of Technology & Related Companies
- Adjusting the Permanent Establishment Concept to Recognise Users of Know-how
- Vol. 31 (1977)
- From ‘International Tax Law’ to ‘International Taxation’: Enlargement of the Scope of the Bulletin After Thirty Years
- A Scholarly Assessments of Tax Havens
- Professor Ross Parsons on Tax Reform in Australia
- The Bulletin Starts a ‘Tax Glossary’ Feature
- The U.S. Model Income Tax Treaty of 1976
- Professor Grapperhaus on the Limits of International Tax Planning
- Vol. 32 (1978)
- Review of Model Tax Treaties in Latin America
- Richard M. Bird on Wealth Taxes
- Stanley S. Surrey Receives the Bureau’s Inaugural Silver Medal
- Vol. 33 (1979)
- The Global Gaze of the Bulletin Reaches the Falkland Islands
- The City of Amsterdam Honours Mr. Jaap van Hoorn Jr.
- The UNESCO and WIPO Multilateral Tax Convention for Royalties
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1971
New editor
In 1971 D.A. van Waardenburg becomes the new editor of the Bulletin.
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1977
From ‘International Tax Law’ to ‘International Taxation’: Enlargement of the Scope of the Bulletin After Thirty Years
At the start of the thirtieth year of the Bulletin, an enlargement of 40% in print count is announced to allow for more in-depth publications that provide background to important fiscal developments from around the world. The Director of the Bureau, Mr. Jaap van Hoorn Jr. explains that the enlarged scope will allow coverage of all aspects of international taxation also beyond the legal landscape.
Vol. 31, p. 3-5 -
1980s
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1980
Bulletin for International Fiscal Documentation = Bulletin de Documentation Fiscale Internationale
Editor: D.A. van Waardenburg
Volumes: 34 (1980) - 43 (1989)
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1980
Bulletin for International Taxation - archival notes (1980s)
IV. The Fourth Decade: The Bulletin as the Voice of Scholars & Thinkers about International Fiscal Matters
Compiled and annotated by Johann Hattingh (Chief Editor, 2019- )
- Vol. 34 (1980)
- A Value Added Tax for the USA?
- BIAC responds to the 1980 OECD Transfer Pricing Report
- The debut of Boidman, Rosenbloom, Ward and Avery Jones in the Bulletin on Topics Concerning Tax Treaty Interpretation
- Vol. 35 (1981)
- The International Chamber of Commerce (ICC) Comments on the 1980 UN Model Tax Convention
- The Gaze of the U.S. Treasury Turns to Tax Havens
- Ethics, Morality and Tax Avoidance
- Vol. 36 (1982)
- Tax Treaty Shopping & the Principal Purpose Test
- Vito Tanzi (IMF) on Tax Policy in Middle-Income Countries
- Vol. 37 (1983)
- Richard Bird on the Importance of Tax Administration in Developing Countries
- An Early Assessment of Transfer Pricing in Italy by Guglielmo Maisto
- Nathan Boidman investigates Tax Evasion
- Vol. 38 (1984)
- Joe Guttentag on the Origins of ‘Tax Treaty Shopping’ Concerns in the USA
- Formulaic Apportionment of Corporate Income for State Tax Purpose in the USA Attracts Global Attention
- Malcolm Gammie’s Debut in the Bulletin Examines Prospects for Tax Planning and Tax Avoidance in the United Kingdom
- Vol. 39 (1985)
- Klaus Vogel on Principles for a Just System of Foreign Income Taxation
- Helmut Debatin on Tax Treaties as Seen from Socialist and Capitalist Perspectives
- A Great Era Ends – Professor J. van Hoorn Jr. Retires
- Vol. 40 (1986)
- The Start of the Longest Debate of All: The Meaning of Article 3(2) of the OECD Model
- Hameakers Expresses Renewed Hope for a Multilateral Approach to Resolve Double Taxation
- International Hiring-out of Labour
- 40th Anniversary Issue of the Bulletin
- Vol. 41 (1987)
- Professor Asif Qureshi on The Freedom of a State to Legislate in Fiscal Matters under General International Law
- Professor Asif Qureshi on the compatibility of Unitary Taxation with General International Law
- The International Chamber of Commerce critically reviews the OECD/Council of Europe Multilateral (Draft) Convention on Mutual Administrative Assistance in Tax Matters
- Vol. 42 (1988)
- The International Bureau of Fiscal Documentation Celebrates its 50th Anniversary
- The Bureau embraces new technology (CD Rom) to disseminate international tax information
- Professor Richard Bird sketches the outlines of a ‘New International Tax Order
- A Critique of Bird’s New International Tax Order
- Tax Treaty Non-discrimination Clauses Receives Attention
- Vol. 43 (1989)
- The International Tax Aspects of Charities
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1985
A Great Era Ends – Professor J. van Hoorn Jr. Retires
The Bulletin publishes an overview of the career and achievements of the Bureau’s second chief executive, Professor Jaap van Hoorn, who retired in 1985 after 40-years of service at the helm. Many of his policies, as well as his philosophy about the role & functioning of the Bureau left an indelible mark. A bibliography of Professor van Hoorn’s nearly two hundred publications was published in the Bulletin (pages 564-565). At the same time, the Bureau welcomed Professor H.M.A.L Hamaekers as its third chief executive.
Vol. 39, p. 527-529 -
1986
40th Anniversary Issue of the Bulletin
In December 1986, the 40th anniversary issue of the Bulletin was published. An editorial piece announced a renewed commitment for the journal to maintain constant and constructive contact “with almost every nation of the world in order to identify new trends and important changes in taxation”.
Vol. 40, p. 543 -
1987
New cover design
The Bulletin gets a new cover in 1987.
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1988
The International Bureau of Fiscal Documentation Celebrates its 50th Anniversary
A supplement appears in the Bulletin on the occasion of the 50th anniversary of the Bureau, in which a comprehensive overview is provided of the development of the organisation.
Vol. 42, supplement -
1988
The Bureau embraces new technology (CD Rom) to disseminate international tax information
On the 50th anniversary of the Bureau, a launch took place on 30 May 1988 of a compact disk (CD-ROM) that contained “a data base with the text of nearly all tax treaties concluded by countries all over the world”. The foundation was thereby laid for the tax treaty database that were to become one of the most celebrated products of the Bureau and ushered in the era of providing data via electronic means.
Vol. 42, p. 291 -
1989
New editor
S.M.C.Lyons J.D., becomes the new editor of the Bulletin in 1989.
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1990s
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1990
Bulletin for International Fiscal Documentation = Bulletin de Documentation Fiscale Internationale
Editor: S.M.C. Lyons J.D.
Volumes: 44 (1990) - 53 (1999)
Log In to access available volumesAvailable volumes from the IBFD Library Archive:
1990 - 1991 - 1992 - 1993 - 1994
1995 - 1996 - 1997 - 1998Available volumes on the IBFD Tax Research Platform:
1999 -
1996
Introduction : fifty years of Bulletin
H. Hamaekers (Chief Executive IBFD)
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2000s
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2000
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2002
New editor and new cover design
In 2002 Dr P.E. Soos, JD, LLM, becomes the new editor of the Bulletin. A new cover design is also introduced.
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2003
Bulletin available online
In the first half of 2003 the Bulletin becomes available online, with an archive dating back to 1999.
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2006
Bulletin for International Taxation
In 2006 the title of the Bulletin is changed to Bulletin for International Taxation.
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2009
New editor
F. Dickinson is the new editor of the Bulletin as of 2009.
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2010s
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2010
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2014
New editor
As of 2014 A.M. Bal is the new editor of the Bulletin.
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2019
New editor
In 2019 P.J. Hattingh becomes chief editor of the Bulletin.
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2020s
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2020
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2021
Bulletin 75th Anniversary
In 2021 the Bulletin celebrates its 75th anniversary.
