Digital Workshop on Practical Application of Double Taxation Avoidance Conventions: Tax Residency Issues
On 10-11 December 2025, IOTA successfully concluded the final event under its 2025 Work Programme Activities with the Digital Workshop on the ‘Practical Application of Double Taxation Avoidance Conventions (DTACs): Tax Residency Issues’, broadcast live via MS Teams.
The two-day Workshop brought together more than 170 tax experts from 32 IOTA member tax administrations, alongside distinguished speakers from international partner organisations, including the OECD, the Global Forum on Transparency and Exchange of Information for Tax Purposes, and the European Commission (DG TAXUD). The programme featured insightful country presentations from Belgium, Romania, Portugal, and Spain, fostering a rich exchange of knowledge and experience.
The Workshop opened with a scene-setting session led by Mihaela Dragulin from Romania, who outlined the opportunities and challenges of determining tax residency and applying DTACs in an increasingly digital environment. A global perspective followed through contributions from the OECD’s Rana Hachem-Boulahia, Paul Marsh, and Raynald Vial from the Global Forum, focusing on recent initiatives and developments undertaken by international organisations in the area of tax residency procedures and electronic tax residence certificates. National practices were explored with Kilian Bourgois from Belgium, presenting approaches to determining tax residency and applying DTACs.
On the second day, Katja Pussila from the European Commission, DG TAXUD, provided a comprehensive overview of the FASTER Directive, its objectives, and key provisions.
IOTA members from Portugal and Spain then shared pioneering digital solutions and best practices for issuing, verifying, and recognising electronic tax residence certificates. Paulo Simões from Portugal and Begoña de Hoyos and Raúl Martínez González from Spain highlighted practical innovations already delivering results.
Across both days, participants engaged in interactive breakout sessions, exchanging ideas on how technology and international standards can further enhance tax residency procedures. The event wrapped up with feedback from the Group Discussions and closing remarks from the event leaders, speakers, and participants.
All materials, presentations and the video recording from the Workshop are now accessible online via the event's webpage. The event was facilitated by IOTA International Taxation Experts Ivana Donchevska and Alexandros Roukalis, ensuring dynamic discussions and strong engagement throughout.
