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68 th Congress of the INTERNATIONAL FISCAL ASSOCIATION 12–17 October 2014, Mumbai, India INVITATION PROGRAMME

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Page 1: InternatIonal FIsCal assoCIatIon - IFA Mauritiusifamauritius.org/downloads/IFA_2014_Invitation_Programme.pdf · International Fiscal Association – Organisation 6 ... various jurisdictions

68th Congress of the InternatIonal FIsCal assoCIatIon12–17 October 2014, Mumbai, India

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ConGress orGanIserIFA IndIA BrAnch, MuMBAI

111, Jolly Bhavan No. 110 New Marine Lines, Mumbai - 400 020, IndiaAttn: Congress Manager Tel. : +91 22 2207 5673 Fax : +91 22 6633 1720 E-mail : [email protected]@gmail.com/[email protected] www.ifaindia.in www.ifa2014mumbai.com

congress secretArIAt KW Conferences Pvt LtdA 56/12, DLF Phase I, Gurgaon 122 002, Haryana, IndiaAttn: Mr Arjun Narne/Ms Rashmi HazarikaTel.: +91 124 463 6700 Fax : +91 124 410 2075 E-mail : [email protected] www.ifa2014mumbai.com

IndIA IFA BrAnchInternational Fiscal Association-India BranchRegistered Office AddressFlat Nos. 5-6, 10 Hailey Road, New Delhi 110001, India

generAl secretArIAt oF IFAWorld Trade CenterBeursplein 37, P.O. Box 30215, 3001 DE Rotterdam, NetherlandsAtt.: Mrs Cécile Riphagen/ Mrs Thea van Dijk Tel : +31-10 405 2990 Fax : +31-10 405 5031 E-mail : [email protected] www.ifa.nl

congress VenueNational Centre for the Performing Arts (NCPA)NCPA Marg, Nariman Point, Mumbai 400 021, Indiawww.ncpamumbai.com

ContentsInvitation to the 68th IFA Congress 4

International Fiscal Association – Organisation 6

Congress Subjects and Seminars 9

Young IFA Network (YIN) 13

Special Events (by invitation only) 15

Scientific and general programme 16

Social programme for participants and accompanying persons 21

Tour programme for accompanying persons and participants 23

Pre- and post-Congress tours 34

Information on Congress registration 42

Hotel accommodation and reservation 48

General information 54

List of Sponsors 62

Map of Mumbai 63

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InVItatIon to the 68th IFa ConGressLadies and Gentlemen, Dear IFA friends,

The Indian Branch of IFA is privileged to be entrusted with the honour of hosting the 68th Congress of the International Fiscal Association from October 12-17, 2014. On this momentous occasion, we welcome all of you to the cosmopolitan City of Mumbai, the Indian Financial Capital.

India has seen an upsurge in its economy spurred by a tremendous growth in research, development and creation of indigenous technologies over the past two decades. India has also become a leading knowledge exporter. Along with the rest of India, Mumbai has witnessed an economic boom since the liberalisation of 1991, the finance boom in the mid-nineties and the IT, export, services and outsourcing boom in the 2000s.

The scientific program has been designed to cover relevant topics of practical interest in the field of International Taxation.  The main subjects are :Subject   1: Cross-border outsourcing - issues, strategies and solutionsSubject   2: Qualification of taxable entities and treaty protection

Further Seminars on various international tax topics   are equally fascinating and of immense relevance.  

The Mumbai Congress will take place at the “National Centre for the   Performing of Arts (NCPA)”, overlooking  the Arabian sea  and located in the commercial hub of the City.

All the Congress hotels are conveniently located within 5 to 15 minutes from the venue - some of them actually being less than a five-minute walk. The social programme will include an evening at the Prince of Wales Museum and the gala dinner at the famous Taj Mahal Palace Hotel in Mumbai.

The excursions on the Congress days have been carefully selected with a view to allow the delegates to  experience and enjoy the  vibrancy  of the City, which never sleeps!!

The IFA India organising committee has spared no effort to ensure that the Mumbai Congress will be an occasion from which all of you will carry back lasting memories of the unceasing hospitality and warmth which is one of the predominant characteristics of Indian culture.

To each of you, we extend a kind and warm welcome to Mumbai.

 T P Ostwal Pranav SaytaCongress Co-chair Congress Co-chair

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InternatIonal FIsCal assoCIatIon - orGanIsatIonexecutive committee

PresidentPorus F. Kaka (India)

Secretary General Han A. Kogels (Netherlands)

General TreasurerJos Beerepoot (Netherlands)

Vice-PresidentsJean-Blaise Eckert (Switzerland) John F. Nicolai (USA) Andres Valle Billinghurst (Peru)

Members Murray Clayson (United Kingdom) Beatrice Deshayes (France) André Gomes de Oliveira (Brazil) Hans Severin Hansen (Denmark) Sushil Lakhani (India) Machiel V. Lambooij (Netherlands) Antonella Magliocco (Italy) Victor Matchekhin (Russia) Yuko Miyazaki (Japan) José Palacios Pérez (Spain) Nick Pantaleo (Canada)) Detlev J. Piltz (Germany) Xiaoyue Wang (PRC) Bertil Wilman (Sweden)

Honorary Presidents Richard M. Hammer (USA) Sven-Olof Lodin (Sweden) Jerome B. Libin (USA) Marcus Desax (Switzerland) Manuel E. Tron (Mexico)

Chair YINKristine Ilstad (Norway)

India Branch of IFA

ChairmanSushil Lakhani

Vice ChairmanRahul Garg

Secretary Nilesh Kapadia

Joint SecretaryAmar Mittal

TreasurerHinesh Doshi

MembersAjay Vohra Aseem Chawla Dhinal Shah Jitendra Sanghavi K Ravi K R Sekar Kuntal Dave Mukesh Butani Nishith Desai P V S S Prasad Pallav Gupta Rajesh D Chaturvedi Rajesh Shah Rupesh Jain S Hariharan S C Agrawal Tara Rao Yogesh A Thar

organising committee of the congress

Co-ChairmenT P Ostwal Pranav Sayta

Secretaries Sushil Lakhani Kuntal Dave

TreasurerDhaval Sanghavi

MembersAnil Doshi Hinesh Doshi Isha Sekhri Mukesh Butani Nilesh Kapadia Nishith Desai Rajesh Shah S R Wadhwa Tara Rao

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Permanent scientific committee ConGress sUBJeCts anD seMInarsApart from paper copies of the Volumes of the “Cahiers de Droit Fiscal International” that are sent to all IFA members, the Cahiers for 2014 will be made available in pdf and Epub format on 15 June 2014 on the secured part (“Members Only”) of the IFA website which is available to all IFA members using their personal passwords at www.ifa.nl. . In the months preceding the 2014 Mumbai Congress, documents and materials relating to the Subjects and Seminars for this Congress will be added to the database of Congress documents which is also available on the secured part of the IFA website.

subject 1cross-Border outsourcIng – Issues, strAtegIes And solutIons

The session on Subject 1 will discuss common tax issues that arise as a result of cross-border outsourcing arrangements, along with strategies and solutions available to multinational enterprises to address the same. The focus of this subject is to discuss how various jurisdictions are dealing with the concept of outsourcing from a tax perspective and highlight the key challenges faced by MNEs. The session will provide a broad understanding of the law and practices that are prevalent in different jurisdictions in relation to application of the concept of permanent establishment and profit attribution, as well as the evolution of law in different jurisdictions, in the context of outsourcing structures, which either act as encouraging or discouraging factors.General Reporters: Shefali Goradia and Pinakin Desai (India)Chair: Bruno Gibert (France)

subject 2 QuAlIFIcAtIon oF tAxABle entItIes And treAty ProtectIon

An entity’s qualification as taxable or non-taxable often determines its domestic tax status in one or more jurisdictions and its entitlement to treaty benefits. After considering key domestic law differences, the Panel will discuss issues that arise under treaties when states disagree on classification or when classification is unclear, including both unrelieved double taxation and the double non-taxation resulting from the “hybrid mismatches” now under the BEPS microscope. It will also evaluate current practices around the world and identify potential improvements. General Reporters: Claus Staringer and Michael Lang (Austria)Chair: Carol Dunahoo (USA)

seminar A VAt IMPlIcAtIons oF outsourcIng And cost-shArIng ArrAngeMents

The primary focus of the Seminar would be on neutrality in the treatment of outsourcing and cost-sharing arrangements under a VAT/GST. While neutrality is readily achieved under domestic transactions in most jurisdictions, this is often not the case under

Chair Stef Van Weeghel (Netherlands)

Vice-Chair Wolfgang Schön (Germany)

Members Krister Andersson (Sweden) Keiji Aoyama (Japan) Philip Baker (United Kingdom) Gauthier Blanluet (France) Peter H. Blessing (USA) Mukesh Butani (India) Wei Cui (PRC) Robert J. Danon (Switzerland) Craig Elliffe (New Zealand) Ricardo Escobar (Chile) Daniel Garabedian (Belgium) Ricardo Gomez-Barreda (Spain) Marjaana Helminen (Finland) Philip Kermode (European Commission) Armando Lara Yaffar (Chair of the UN Committee of Experts on International Cooperation in Tax Matters) Guglielmo Maisto (Italy) Jacques Sasseville (OECD) Claus Staringer (Austria) Guillermo O. Teijeiro (Argentina) Ana C.A. Utumi (Brazil) Marius Van Blerck (South Africa) Dariusz Wasylkowski (Poland) Scott Wilkie (Canada) Ji-Jyun Yoon (Rep. of Korea)

Han Kogels (Netherlands) - Secretary General; ex officio Pasquale Pistone (Netherlands) - Academic Chairman of IBFD; ex officio

Additionally invited for the preparation of the Annual Congresses in:

2014 Pranav Sayta (Mumbai, India)

2015 Madeleine Simonek (Basel, Switzerland)

2016 Fernando Serrano Antón (Madrid, Spain)

2017 Marcos Andre Vinhas Catão (Rio de Janeiro, Brazil)

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cross-border transactions because of lack of harmonization in the relevant taxation provisions. The Seminar would examine the treatment of various outsourcing and cost-sharing arrangements, e.g., toll manufacturing, contract manufacturing, services of independent and dependent agents, and cost-sharing within domestic and cross-border corporate groups (through a subsidiary or fixed establishment). In each case, we will analyze whether the arrangements result in double taxation or offer planning opportunities to avoid the non-deductible input VAT, especially in the case of financial services which are exempted under a VAT/GST. Chair: Satya Poddar (India)

seminar B IndIrect trAnsFer oF Assets

The Seminar will focus on pertinent cross border tax issues which may arise upon indirect transfer of tangible and intangible assets. Tax policy in different countries providing for such taxation as well as the role of anti-abuse law to prevent non-taxation will be discussed. Complex tax situations which arise in such circumstances, including determination of type and location of assets, issues in valuation, computation of capital gain income, etc. will be examined. The Seminar will also deliberate upon issues in collection of such tax and suggest ways through which tax can be collected efficiently, including invocation of treaty clauses on assistance in collection of taxes, mutual exchange of information, etc.Chair: Mukesh Butani (India)

seminar c the tAxABle resIdence oF coMPAnIes

The Seminar shall review the current status of tax rules on corporate residence including proposed legislative changes and also address issues which arise in practice during tax audits when tax authorities claim the corporate tax residence of a foreign incorporated company.Chair: Guglielmo Maisto (Italy)

seminar d Judges’ seMInAr

An interesting return to the IFA Seminars’ list will be a “Judges’ Seminar” in which Tax Judges from across the globe will make us privy to several “judgmental issues” and contentious matters in the international judicial arena. This Judges’ Seminar, being held after of gap of ten years, will be chaired by the eminent tax jurist Mr. Soli Dastur from India. The Panel will have five prominent judges (sitting & retired) representing common law and civil law countries. Judges will share their perspective on some of the controversial issues in the interpretation of tax treaties e.g. the role of OECD/UN Commentaries as well as of “reservations” and “observations” thereon, treaty shopping,

substance over form, morality & taxation, etc. In order to have a lively debate, the format of the Seminar will be part discussion part case study.Chair: Sohrab Dastur (India)

seminar eIFA/oecd : uPdAte on BePs work: PreVentIng treAty ABuse

After an update on the ongoing work on the OECD BEPS Action Plan, the Seminar will focus on the results of the work on Action 6 of the Action Plan “preventing treaty abuse”. The results of that work, which are scheduled to be released in September 2014, should include new model treaty provisions and recommendations regarding the design of domestic rules aimed at preventing the granting of treaty benefits in inappropriate circumstances. The Panel will discuss, through practical examples, the provisions and recommendation put forward by the OECD in this area.Chair: Richard Vann (Australia)

seminar F un MAtters – un And oecd dIFFerences In Model, tP, etc.

After a brief introduction on the mandate and position of the UN Committee of Experts on International Co-operation in Tax Matters, the Seminar will discuss the relevance of the UN Model in practice, as well as the ongoing work of the Committee on the taxation of services and on transfer pricing. Finally, a short impression will be given of the new work the Committee will undertake on the taxation of extractive industries.Chair: Jan De Goede (Netherlands)

seminar g tAx Issues relAtIng to IntAngIBles

The Seminar will attempt to review the basics of taxation on “intangibles” with an international comparative and practically oriented analysis, considering different perspectives from countries representing: a) common law / civil law traditions; b) developers/ owners / importers, of intangibles; c) OECD / non-OECD countries. Discussion will be set to determine if and when intangibles are taxable in representative jurisdictions, how the taxable basis is established, whether and how domestic tax rules interact with conventions to avoid double taxation on income and, in some cases, also with customs and VAT/GST rules.Chair: Ricardo Escobar (Chile)

seminar h recent deVeloPMents In InternAtIonAl tAxAtIon

This Seminar will look at a number of recent developments of significance to the international tax community not covered elsewhere on the programme. We will examine these developments with the aid of an expert Panel drawn from practice, government

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and academia. The final selection of topics will not be made until shortly before the Congress to ensure we do not miss any particularly crucial development. Chair : Daniel Gutmann (France)

seminar I tAxAtIon And non-tAx treAtIes

Today’s globalized reality is characterized by a wide range of cross-border relations. Apart from double tax conventions, which are the most popular and specific means of regulating cross-border tax issues, almost all countries, during the past years, have committed themselves to a large network of international non-tax agreements (of a bilateral, regional and multilateral character), ensuring the protection of significant economic and social areas. Despite the fact that the scope of these agreements does not explicitly include taxation, many of them contain provisions which may have an impact on the field of international tax law, either because they are directly addressing tax matters or due to the fact that they indirectly have important tax consequences.

The Seminar explores the interaction of taxation with international non-tax agreements, mainly regulating the fields of investment, trade and human rights and points at various areas which may be of interest to further discuss at an IFA Seminar.Chair : Peter Barnes (USA)

seminar JIFA/eu : the IMPAct oF eu lAw on the BePs InItIAtIVe

Is EU law helpful for the fight of countries inside and outside the European Union against Base Erosion and Profit Shifting? The European Commission has pledged to support this initiative; they have put forward several communications and recommendations against aggressive tax planning and low-tax jurisdictions and established new advisory bodies in this area. Taking a closer look it seems that both the judicature of the ECJ on the fundamental freedoms and the existing set of Directives in the field of business taxation prevent Member States from taking substantive action against cross-border tax avoidance. CFC legislation, interest allocation rules and withholding taxes are hard to be implemented in this framework. On the other hand, EU law provides hard and soft measures against preferential tax regimes (state aid law, code of conduct) which are not available elsewhere. The Seminar will discuss to what extent EU Member States and European Institutions are equipped to interfere with the BEPS phenomenon.Chair : Jonathan Schwarz (United Kingdom)

YoUnG IFa network (YIn)To attract more members in the early stages of their careers, the Young IFA Network was established in 2005. The YIN Committee was set up by the Executive Committee, with the objectives of developing, proposing and implementing programmes, at IFA Branch and global levels, to make IFA appealing to young members. YIN was officially launched at the Amsterdam Congress in 2006, and since then, many IFA Branches have implemented YIN activities.

Special YIN events will form part of this IFA Congress - the details are listed below. While these events are intended to attract members under 40 years of age, all IFA members are more than welcome to attend. Join these events by filling in the relevant section of the registration form.

Meet And greet recePtIonSunday, 12 October/17:15-18:15Young IFA members will have the opportunity to meet and mingle at an informal reception at the Congress venue, prior to the Opening Ceremony and Welcome Reception. The purpose of the reception is to give young IFA members and persons attending their first IFA Congress a chance to meet informally at the start of the Congress, enabling them to start building their own personal networks and to increase their benefits from attending the Congress.Price: included in fee

yIn Fun runMonday, 13 October/06:00-07:30 The YIN Fun Run will begin at NCPA, continue along the sea wall on Mumbai’s Marine Drive, and back to the Congress venue. Participants are expected to assemble at NCPA between 06:00 and 06:15, and the run will commence at 06:15 am. The 5 km stretch will be limited to 150 participants. Price: included in fee

Meeting of the YIN Branch Representatives Monday, 13 October/14:30-16:00

yIn seMInArWednesday, 15 October/ 14:30-16:00 The YIN Seminar will feature three sessions. In the first session, the winner of the Mitchell B. Carroll Prize will present his or her winning thesis. Then, the winner of the Maurice Lauré Prize will present his or her winning thesis. Both prize winners will also answer questions from the delegates on his/her thesis. The third session will be a Moot Court Session. An acting Tax Judge (name to be announced) will preside over a hypothetical tax case to be argued by young tax academics or professionals, one side representing the Tax Authorities and the other side representing the Taxpayer. At the

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end of the arguments, the acting Tax Judge will render his or her judgment on the tax case. The fact pattern for the case, the legal issues involved, and the summary of the arguments of the parties will be made available to the delegates before the start of the Seminar.

yIn PArtyWednesday, 15 October/20:00-23:00The YIN party will be held at Liv & Cheval - Mumbai’s latest trendy nightclub. The dramatic décor features black metalla (a type of marble) walls, crystal-resembling resin tiles and a custom-made “floating chandelier” that criss-crosses the entire ceiling. An evening of fun and dancing, with a celebrity DJ.Price: included in fee

sPeCIal eVents (by invitation only) goVernMent oFFIcIAls luncheon

Monday, 13 October/11:15-12:30All government officials are invited to an exclusive luncheon which will provide a suitable ambience for informal networking with friends and colleagues. Invitees can look forward to an interesting keynote speech and to an excellent lunch. IFA is committed to upholding this valued tradition of providing government officials with a unique opportunity for global tax networking during its Congress,

Who can attend? Persons whose primary employment is within a public authority working with tax administration and legislation at a governmental level. It is important that you declare your status and tick the relevant box in the registration form in order to receive an invitation.

corPorAte tAx oFFIcers luncheonTuesday, 14 October/11:15-12:30All corporate tax officers are invited to a special luncheon.. Corporate tax officers, whose responsibility is managing the worldwide tax affairs of their employers, will have the opportunity to discuss and debate the weighty challenges of their profession with their peers. This event will provide information and insights into corporate strategy on tax compliance and planning viewed from the in-house perspective.

Who can attend? Persons whose primary employment is within a corporation, business or non-profit organisation with responsibility for the tax position of that entity. It is important that you declare your status and tick the relevant box in the registration form in order to receive an invitation.

AcAdeMIcs luncheonTuesday, 14 October/11:15-12:30Academicians in the field of taxation have an important role in the fiscal systems of their countries - a fact which is well-recognised by IFA. All academics are invited to a special networking luncheon with ample opportunity to interact with tax professors from all over the world. IFA is committed to the principle of providing the academic tax community with this unique networking opportunity

Who can attend? Persons whose primary employment is teaching and researching at a university. It is important that you declare your status and tick the relevant box in the registration form in order to receive an invitation.

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sCIentIFIC anD General ProGraMMeAll scientific sessions will take place at:

nAtIonAl centre For the PerForMIng Arts (ncPA)NCPA MargNariman PointMumbai 400 021, India Tel : +91 22 6622 3737; Fax : +91 22 2284 5350E-mail : [email protected]://www.ncpamumbai.com

and

the trIdent hotelNariman PointMumbai 400 021, IndiaTel: +91 22 6632 4343; Fax +91 22 6632 5000Email: [email protected]://www.tridenthotels.com

sundAy 12 octoBer 2014

Time09:00-13:00 Meeting of the Permanent Scientific Committee11:00-20:00 Registration and information14:00-22:30 Exhibition

10:00-17:00 Meeting of the General Reporters, the Chair, the Members and Secretary of the Panel on Subject 1

10:00-17:00 Meeting of the General Reporters, the Chair, the Members and Secretary of the Panel on Subject 2

10:00-17:00 Preparatory meeting of the Chair and Panellists of Seminar A10:00-17:00 Preparatory meeting of the Chair and Panellists of Seminar B10:00-17:00 Preparatory meeting of the Chair and Panellists of Seminar C10:00-11:30 Meeting of the YIN Committee14:00-16:00 Meeting of the Executive Committee16:30-17:30 Meeting of the Nominations Committee16:30-17:30 Meeting of the Finance Committee17:15-18:15 Young IFA Network (YIN) Meet & Greet Reception17:30-18:15 Lecture on Mumbai18:30-19:30 Opening Ceremony19:30-22:30 Welcome Reception

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MondAy 13 octoBer 2014

Time06:00-07:30 YIN Fun Run07:30-16:00 Registration and information08:00-16:00 Exhibition08:00-08:30 Morning refreshments

08:30-09:45 Plenary Session Subject 1 : Cross-border outsourcing – issues, strategies and solutions

09:45-10:15 Coffee break

10:15-11:15 Plenary Session Subject 1 : Cross-border outsourcing – issues, strategies and solutions (continued)

09:00-17:00 Preparatory meeting of the Chair and Panellists of Seminar D09:00-17:00 Preparatory meeting of the Chair and Panellists of Seminar E09:00-17:00 Preparatory meeting of the Chair and Panellists of Seminar F11:15-12:30 Refreshment break – light lunch11:15-12:30 Government Luncheon (by invitation only)

12:30-14:30 Seminar A : VAT implications of outsourcing and cost-sharing arrangements

12:30-14:30 Seminar B : Indirect transfer of assets14:30-16:00 Afternoon refreshments14:30-16:00 Meeting of the Programme Working Group14:30-16:00 Meeting of the YIN Branch representatives14:30-16:00 Meeting of the representatives of Branches in the Latin American Region

14:30-16:00 Meeting of representatives of Branches in the Central & Eastern European Region

14:30-16:00 Meeting of representatives of Branches in the Asia-Pacific Region

tuesdAy 14 octoBer 2014

Time07:30-16:00 Registration and information08:00-16:00 Exhibition08:00-08:30 Morning refreshments

08:30-09:45 Plenary Session Subject 2 : Qualification of taxable entities and treaty protection

09:45-10:15 Coffee break

10:15-11:15 Plenary Session Subject 2 : Qualification of taxable entities and treaty protection (continued)

09:00-10:30 Meeting of the Invitations Sub Committee09:00-17:00 Preparatory meeting of the Chair and Panellists of Seminar G09:00-17:00 Preparatory meeting of the Chair and Panellists of Seminar H09:00-17:00 Preparatory meeting of the Chair and Panellists of Seminar I09:00-17:00 Preparatory meeting of the Chair and Panellists of Seminar J09:00-17:00 Preparatory meeting of the Chair and Panellists of YIN Seminar11:15-12:30 Refreshment break – light lunch11:15-12:30 Corporate Tax Officers Luncheon (by invitation only)11:15-12:30 Academic Luncheon (by invitation only)12:30-14:30 Seminar C : The taxable residence of companies12:30-14:30 Seminar D : Judges’ Seminar14:30-16:00 Afternoon refreshments

14:30-16:00 Meeting of General and IFA Branch Reporters for 2015 Basel Congress Subject 1

14:30-16:00 Meeting of General and IFA Branch Reporters for 2015 Basel Congress Subject 2

14:30-16:00 Meeting of General and IFA Branch Reporters for 2016 Madrid Congress Subject 1

14:30-16:00 Meeting of General and IFA Branch Reporters for 2016 Madrid Congress Subject 2

18:00-21:00 Cultural Evening: Chhatrapati Shivaji Maharaj Vastu Sangrahalaya (formerly Prince of Wales Museum)

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wednesdAy 15 octoBer 2014

Time07:30-17:00 Registration and information08:00-16:00 Exhibition08:00-08:30 Morning refreshments08:30-09:45 Seminar E : IFA/OECD : Update on BEPS work: preventing treaty abuse09:45-10:15 Coffee break

10:15-11:15 Seminar E : IFA/OECD : Update on BEPS work: preventing treaty abuse (continued)

11:15-12:15 Refreshment break – light lunch12:15-14:15 Seminar F : UN Matters – UN and OECD differences in Model, TP, etc.12:15-14:15 Seminar G : Tax issues relating to intangibles14:15-16:00 Afternoon refreshments14:30-16:00 Young IFA Network (YIN) Seminar14:30-16:15 Combined meeting of the General Council and the General Assembly16:15-17:15 President’s Reception20:00-23:00 YIN Party: Liv & Cheval’s night club

thursdAy 16 octoBer 2014

Time07:30-16:00 Registration and information08:00-16:00 Exhibition08:00-08:30 Morning refreshments08:30-09:45 Seminar H : Recent developments in international taxation09:45-10:15 Coffee break10:15-11:15 Seminar H : Recent developments in international taxation (continued)10:30-12:30 Meeting of the YIN Committee11:15-12:15 Refreshment break – light lunch12:15-14:15 Seminar I : Taxation and non-tax treaties12:15-14:15 Seminar J : IFA/EU : The impact of EU law on the BEPS initiative

19:00-23:30 Gala Dinner and Closing of the Congress, Taj Mahal Palace Hotel, Mumbai

FrIdAy 17 octoBer 2014

For details of the Excursion Day please refer to the Tours section in this brochure

soCIal ProGraMMe For PartICIPants anD aCCoMPanYInG PersonsMuMBAI lecture

Sunday, 12 October/17:30-18:15/NCPAParticipants will have the opportunity of listening to an illuminating talk that will give them fresh insights into the ethos of Mumbai in its various aspects. The lecture will be delivered prior to the Opening Ceremony.Price: included in feeDress Code: Smart Casual

oPenIng cereMony And welcoMe recePtIonSunday, 12 October/18:30-22:30 /NCPAThe Opening Ceremony, including a spectacular dance performance, will be held at the Jamshed Bhabha and Tata Theatres, NCPA, to which all participants and accompanying persons are invited. This will be followed by the Welcome Reception in the exhibition area at the Congress venue, where sumptuous Indian cuisine will be available for the delectation of all. As the first social event of IFA 2014, this will be an important networking opportunity.

Transportation will be provided from and back to all the official Congress hotels.Price: included in feeDress Code: Smart Casual

culturAl eVenIngTuesday, 14 October/ 18:00 - 21:00/Chhatrapati Shivaji Maharaj Vastu Sangrahalaya (formerly Prince of Wales Museum)Participants can view and enjoy the artefacts in the galleries of the museum, which is one of the premier art and history museums in India. Situated on the southern tip of Mumbai on the ‘Crescent Site’, the building is a fine example of the Indo-Saracenic style of architecture, and is listed a Grade I Heritage Building. It has been awarded the ‘2010 UNESCO Asia – Pacific Heritage Award’ for Cultural Heritage Conservation.

Musical entertainment and a variety of refreshments will be provided and transportation will be arranged from and back to all official Congress hotels.Price: included in feeDress Code: Smart Casual

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gAlA dInner And closIng oF the congressThursday, 16 October/19:00-23:30/Taj Mahal Palace HotelCompleted in 1903, the Taj Mahal Palace Hotel, Mumbai (not to be confused with the fabled monument in Agra) is one of the city’s iconic landmarks. Facing the Gateway of India, the hotel has hosted princes, politicians, artists, writers and entertainers throughout its existence. This magnificent hotel is a fitting venue for an evening of music, dancing and fine cuisine for the Gala Dinner and Closing of the Congress.

Transportation will be arranged from and back to all official Congress hotels.Price: USD135/INR 8,100 (including Taxes) Dress Code: Business Attire

toUr ProGraMMe For aCCoMPanYInG Persons anD PartICIPantsWelcome to the City that never sleeps! Pulsating, alive, vibrant and fun - this is Mumbai, or as it is still frequently referred to - Bombay. The most modern city in India, it captures the spirit of the changing pace set by liberalization and modernisation, with thriving markets, business houses and many different communities reflecting a cosmopolitan atmosphere rarely seen elsewhere.

Gourmet restaurants and fast-food outlets abound in this busy city. It is a shopper’s delight with bargain buys, exclusive boutiques, ethnic markets and mini-bazaars, as well as the hub of a thriving cultural life, with a constant stream of performances in music, dance and drama. The home of Bollywood, Mumbai produces the largest number of films in the world and caters to all tastes through its sporting activities, nightclubs, pubs, theatres, beaches and restaurants.

Participants and accompanying persons at the Mumbai Congress can enjoy a taste of Mumbai, and of India, through the specially designed sightseeing programmes and tours that have been carefully put together by the organisers.

terMs & condItIons For locAl sIghtseeIng tours & Pre- And Post-congress tours• AlllocalsightseeingprogrammeswilldepartfromandreturntoNCPA,theCongress

venue, at the time specified in the final programme and on your ticket• ParticipantswhohaveregisteredforthePre/PostCongressTourswillbepickedup/

dropped off at their hotels• Youarerequestedtoassembleatthedeparturepoint15minutespriortothedeparture

time. Please present your ticket to the coach escort at the time of boarding• DressCode:lightcottonorlinenclothing,withcomfortableshoes• All prices are in United StatesDollars (USD) and are inclusive of transportation by

air-conditioned coach , entrance fees, an English-speaking tour guide, and currently applicable taxes. In case taxes are revised, the additional amount will be collected onsite.

• Participants/accompanyingpersonscanregisterforsightseeingprogrammesandthePre- and Post-Congress Tours either online, by filling out and returning the enclosed registration form, or onsite at the Congress if there is still space available (for local tours only)

• Onsiteregistrationforthepre-andpost-Congresstourswillnotbepossible.Thesewill have to be booked in advance.

• TheCongressSecretariatreservestherighttoadjustorchangetheprogrammesasnecessary. A minimum number of 15 persons per tour is required for the tour to operate. The Congress Secretariat may cancel the tour in the event of insufficient advance reservations. In the event of cancellation by the Congress Secretariat, a full refund will be made.

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• Participants and Accompanying Persons are advised to take adequate coveragefor health, travel and private liability prior to their departure to the Congress. The Congress Secretariat will not take responsibility for personal injury, loss or damage to private, personal property.

Included In Pre- And Post-congress tours:-• Standarddoubleortwinaccommodation• Breakfastonalldays,exceptonarrivaldate.• Allcurrentlyapplicabletaxes• Entrance• Transportationbyair-conditionedvehicle• ServicesofanEnglish-speakingguide• Onebottleofmineralwaterperpersonperday• ServicesofanEnglish-speakingrepresentativetoassistatairports

Exclusions in Pre- and Post-Congress Tours• Mealsotherthanbreakfast• Tips&Gratuities• CameraFeesatmonuments• Anyexpensesofapersonalnaturesuchasalcohol,roomservice,laundry,telephone

calls etc• Porterageatairports• Travelinsurance• Airfares-asthesefluctuatedaily,theywillbequotedforatthetimeofbooking• Anyitemsnotmentionedininclusions

locAl tours

Code Tour Sun Oct 12

Mon Oct 13

Tue Oct 14

Wed Oct 15

Thu Oct 16

Fri Oct 17

Price USD

LT 1 Mumbai Panorama

09:00-12:00 & 14:00 - 17:00

0

LT 2 City Must Sees & “Dabba-wallas”

09:00-13:00 & 14:30 - 18:30

09:00-13:00

09:00-13:00 & 14:30 - 18:30

09:00-13:00 22

LT 3 Elephanta Caves 08:30

-13:3014:30 - 19:00

08:30 -13:30 30

LT 4 Spirit of Dharavi 09:30-13:30 & 14:30 - 18:30

09:30-13:30 26

LT 5 Tour de Art 09:00-13:00 & 14:30 - 18:30

09:00-13:00 29

LT 6Lalbagh Spice Market & Bhau Daji Lad Museum

09:00-13:00

09:00-13:00 & 14:30 - 18:30

29

LT 7 Shopping Tour 10:00-15:00

10:00-15:00

10:00-15:00 27

LT 8Cooking Demonstration (Lunch included)

10:30-14:00 114

LT 9 Indian Aesthetics Dance workshop 14:30-

18:00 58

LT 10Vipassana Pagoda (Lunch included)

08:00-15:00 08:00-

15:00 73

LT 11 Kanheri Caves (Lunch included) 08:00-

15:00 08:00-15:00 73

LT 12Bollywood Studio Tour (Lunch included)

08:30-15:00

08:30-15:00 178

LT 13 Mumbai by Dawn 05:00-

08:3005:00-08:30

05:00-08:30 52

LT 14 Old Financial District Walk 08:00-

11:00 08:00-11:00 20

LT 15Let us say Slalom - Jewish Heritage Tour

14:30-17:30 14:30-

17:30 46

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MAhArAJA exPress - Pt 15Saturday 18 October – Saturday 25 October 2014

Deluxe Cabin Junior Suite Suite Presidential Suite

Price on twin-sharing basis USD 7,051 USD 10,195 USD 14,227 USD 24,432

Single -room supplement USD 5,320 USD 9,185 USD 14,227 USD 24,432

locAl sIghtseeIng tour - lt 1 - MuMBAI PAnorAMA Sunday, 12 October/09:00 - 12:00 & 14:00 - 17:00

This orientation tour will take you past the main sights of Mumbai • TheGatewayofIndia• St.Thomas’Cathedral• BombayUniversityandtheOvalMaidan• TownHall• VictoriaTerminus• CrawfordMarket• MarineDriveandChowpattyBeach• ManiBhavan,homeofGandhi• MalabarHillandtheHangingGardens

On the way, we will stop briefly at Dhobi Ghat - a unique feature of Mumbai. The dhobi is a traditional laundryman, who will collect your dirty linen, wash it, and return it neatly pressed to your doorstep. The “laundries” are called “ghats”. The tour is free for all Accompanying Persons and Participants. Please note that this tour cannot be booked onsite - pre-registration is necessary. Seats will be assigned on a first come first served basis – please ensure that you are at the assembly point well in time. Price: included in fee

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locAl sIghtseeIng tour - lt 2 cIty Must-sees & dABBAwAllAsAll days from Monday, 13 Oct to Thursday, 16 Oct/09:00 - 13:00Monday, 13 October & Wednesday, 15 October/14:30 - 18:30Similar to Mumbai Panorama, this tour tells the 500-year story of Mumbai’s transformation from a small fishing hamlet into India’s commercial capital. In addition, we will also see the “dabbawallas”, Mumbai’s famous food-delivery system. Dabbawalas can be seen only on the morning tours.

The tour covers all the must-see places on any traveller’s itinerary: • TheGatewayofIndia• St.Thomas’Cathedral• BombayUniversityandtheOvalMaidan• TownHall• VictoriaTerminus• CrawfordMarket• MarineDriveandChowpattyBeach• ManiBhavan,homeofGandhi• MalabarHillandtheHangingGardens• DhobiGhat

locAl sIghtseeIng tour - lt 3 - elePhAntA cAVesTuesday, 14 October/08:30 - 13:30 & Thursday, 16 October/08:30 - 13:30Once known as Puri or Gharapuri, Elephanta island was the proud capital of a powerful coastal kingdom. It was named Elephanta by the Portuguese, who took possession of it several centuries later, and found a monolithic stone elephant at the place they first landed.

Today Elephanta is a World Heritage Site, showcasing legends of Lord Shiva carved in rock cave temples. The cave complex is a collection of shrines, courtyards, inner cells, grand halls and porticos arranged in the splendid symmetry of Indian rock-cut architecture, and filled with exquisite stone sculptures of Hindu Gods and Goddesses. The island is an hour’s boat ride from the Gateway of India.

locAl sIghtseeIng tour - lt 4 - sPIrIt oF dhArAVI Monday, 13 October/09:30 - 13:30 & Wednesday, 15 October/09:30 - 13:30Monday, 13 October/14:30 - 18:30 This tour takes you to Dharavi, Asia’s largest slum, home to nearly a million people. In spite of the grime and the squalor, Dharavi is an area bustling with activity, with an economy estimated to be worth US $ 500 million, and many rags-to-riches stories.

The first migrants to Dharavi were people from the Konkan coast, as well from Gujarat. Potters from Saurashtra were allocated land in Dharavi to establish what is called Kumbharwada. The other settlers were direct migrants to the city, many of them trained in a trade or a craft. Muslim tanners from Tamil Nadu migrated to Dharavi and set up the leather tanning industry. Other artisans, like the embroidery workers from Uttar Pradesh, started the ready-made garments trade. From Tamil Nadu, workers joined the flourishing business of making savouries and sweets.

On this tour, you can see the people of Dharavi, their homes, their work places, and their spirit. This is a fascinating tour – but not for the squeamish.

locAl sIghtseeIng tour - lt 5 - tour de Art Wednesday, 15 October/09:00 - 13:00 & 14:30 - 18:30Thursday, 16 October/09:00 - 13:00 This tour includes a visit to Mumbai’s Kala Ghoda Art District for a look at the vibrant world of contemporary Indian art. The Kala Ghoda district has several historic buildings with interesting architecture. It houses art galleries, popular restaurants and shops, giving it a distinct character of its own.

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We will see the excellent collection of great contemporary Indian artists at the National Gallery of Modern Art, as well as some art galleries and small boutiques in this area.

This tour will be conducted by an expert curator, Ruchika D’souza,who is an independent artist and has had her work exhibited at prestigious galleries in London & Delhi.

locAl sIghtseeIng tour - lt 6 - lAlBAgh sPIce MArket & BhAu dAJI lAd MuseuM

Tuesday, 14 October & Thursday, 16 October/09:00 - 13:00Thursday, 16 October/14:30 - 18:30

The Lalbagh area is the heart of the textile mill industry which flourished in Mumbai from the mid-1800’s to the late 1900’s. This walk provides a cultural introduction to the area and its people. We will explore the religious, economic, political and social fabric of this multi-cultural area which is home to Marathi-speaking Hindus as well as small communities of Parsis and Muslims.

Apart from a colourful spice market, there is a bustling vegetable market here, a farsan (fried snack) market called Chivda Galli, and a busy fish market. Wedding and religious paraphranelia, shops selling daily needs items, kitchen utensils and provisions, all make for an interesting introduction to local cuisine and culture.

After the walk, we will visit the award-winning Bhau Daji Lad Museum which is located at the zoo in Byculla. In the zoo grounds, we will see the massive stone elephant which gave Elephanta island it’s name.

locAl sIghtseeIng tour - lt 7 - shoPPIng tour Monday, 13 October, Tuesday, 14 October & Wednesday, 15 October/10:00 - 15:00 Shopping in Mumbai is bipolar - air-conditioned and hassle free or street-market and lots of fun.

But whichever way you look at it, in many ways, Mumbai is a shopping paradise. There are bargains to be found everywhere, whether you’re looking for antiques, curios, carpets, handicrafts, textiles, jewellery, or literally anything.

You can make special requests if you like - If there’s a special gift you want to buy, our Guides can help you find the right place. There are fixed price shops for those who don’t like bargaining, and other shops for those who do! Either way, our Guides will do their best to help you find what you want.

locAl sIghtseeIng tour - lt 8 - IndIAn cookIng deMonstrAtIon, IncludIng lunch

Monday, 13 October/ 10:30 - 14:00In this hands-on cooking experience, you will work with our culinary expert to create the dishes that Indians love to eat at home. You will be introduced to Indian cuisine and gain hands-on experience with the cooking implements, techniques, and ingredients used in an Indian kitchen.

Our food connoisseur has had a 25 year-old love affair with food. She has been conducting workshops and imparts knowledge to chefs and students across the world.

locAl sIghtseeIng tour - lt 9 - IntroductIon to IndIAn AesthetIcs - dAnce workshoP

Monday, 13 October/14:30 - 18:00 Originally a temple dance form centuries ago in Tamil Nadu, Bharatanatyam has become a popular Indian dance tradition in present-day India. No journey in India is complete without an experience of Bharatanatyam.

Join this workshop, where an experienced Bharatanatyam teacher will teach you a few basic dance steps, while giving you a brief history and legends associated with the dance form. She will also present a brief performance along with her protégé especially for you. Mira has a Master’s degree in Classical dance and has been performing for 20 years. To make the journey even more fascinating, we will also take you to a fifty year old workshop near Byculla, where the Indian classical percussion instrument, Tabla, is made.

locAl sIghtseeIng tour - lt 10 - VIPAssAnA PAgodA, IncludIng lunch

Tuesday, 14 October & Friday, 17 October/08:00 - 15:00The Global Vipassana Pagoda has been built out of gratitude to the Buddha, his teaching and the community of monks practicing his teaching. Its traditional Burmese design is an expression of gratitude towards the country of Myanmar for preserving the practice of Vipassana or meditation. The shape of the pagoda is a copy of the Shwedagon Pagoda in Yangon., Myanmar. It was built combining ancient Indian and modern technology to enable it to last for a thousand years. It has been declared one of the Seven Wonders of Maharashtra by the Maharashtra Tourism development Corporation. On this tour, you will drive to Gorai jetty (approximately 1.5 hrs) to board a ferry to Pagoda Island, 15 minutes by ferry. Buffet lunch at a 5-star hotel will be provided on the way back.

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locAl sIghtseeIng tour - lt 11 - kAnherI cAVes, IncludIng lunch

Wednesday, 15 October & Friday, 17 October/08:00 - 15:00These are Buddhist caves or monasteries where monks practiced their austerities around the first century AD. Unlike the artistic extravagance of Elephanta, the caves are spartan and bare. Situated in the heart of Mumbai’s National Park, the complex contains more than a hundred tiny cells cut into the flank of a hill, each fitted with a stone plinth that evidently served as a bed. There is also a congregation hall supported by huge stone pillars that contains the dagoba, a kind of Buddhist shrine.

It is approximately a 1.5 hr drive from South Mumbai, where the Congress venue is located. Buffet lunch at a 5-star hotel will be provided on the way back.

locAl sIghtseeIng tour - lt 12 - Bollywood studIo tourThursday, 15 October & Friday, 17 October/08:30 - 15:00

This interesting tour gives you an opportunity to observe shooting on a film set or location. Get a peek behind the scenes and watch the technicians work. If you’re lucky, you may get to see the star’s make-up rooms or have your photograph taken with a star on the set. Lunch will be arranged at a good local restaurant. Later, you will visit VFX studio to get a first-hand view of the creation of animation and sound effects, vision mixing, special effects, set making, choreography, stunt rehearsals, etc. OR we could take you to a Bollywood movie.

locAl sIghtseeIng tour - lt 13 - MuMBAI By dAwnTuesday, 14 October, Wednesday, 15 October & Thursday, 16 October/05:00 - 08:30

Mumbai by Dawn is a unique experience, through which you can see the bustling city of Mumbai wake up. You will get a peek into what makes this magnificent city tick.

From seeing hundreds of newspaper vendors sort out newspapers in seven different languages, experiencing a one-of-its-kind fish auction selling 20 tonnes of fish, to seeing an ‘only green’ herb market sprawled across a popular bridge. You can watch milkmen drive past with their canisters, the melee of colour at the flower markets, and experience the clamour and chaos of the arrival of over 100 tonnes of vegetables, fruits and meat – Mumbai by Dawn truly defines the mercurial character of Mumbai.

locAl sIghtseeIng tour - lt 14 - old FInAncIAl dIstrIct wAlkTuesday, 14 October & Thursday, 16 October/08:00 - 11:00 This is a walk through the historic Horniman Circle and the adjoining financial district. Located within the heart of the city, this area is the nucleus, the very birthplace of Bombay. The presence of several important institutions – financial, religious, governmental as well as intellectual – gives this area a special character.

Our walk will start at the historic Town Hall, and include the Old Customs House, Reserve Bank of India building, Horniman Circle, the Bombay Stock Exchange, State Bank headquarters, the RBI Monetary Museum, Flora Fountain, offices of various banks and financial institutions, the house of Tatas etc.

Through this walk, we will trace the history of the city, the flow of ideas and the formation of wealth. We will see how it was that Bombay became the economic nerve centre of the country. We will see the bustle of daily business life, and get a feel for what makes Bombay tick! This is an interactive, interesting walk.

locAl sIghtseeIng tour - lt 15 - let us sAy shAloM - JewIsh herItAge wAlk

Monday, 13 October & Wednesday, 15 October/14:30 - 17:30Let us say Shalom is an ode to the two thousand year old Jewish heritage existing in India. This tour takes you on a historic journey, where you learn about Jewish history and visit places of interest that have dotted the map of Mumbai for centuries.

On this tour, we drive to the Kala Ghoda Art District, to visit the David Sassoon Library, built by an influential family of Baghdadi Jews. We will walk across to visit the Kenneseth Eliyahoo Synagogue, with its beautiful interiors. Next, we will visit the oldest synagogue in Mumbai, the Shaar Harahamim or Gate of Mercy Synagogue, built in 1796, by Samaji Hasaji Divekar (Samuel Ezekiel Divekar), a Bene Israeli.

From here, we will drive to the Magen David Synagogue, a tall blue building with a Gothic feel that towers over all the other buildings in the area. We will visit the Sassoon Children’s school in the same compound. From Magen David, we will drive to The Tippereth Israel synagogue of the Bene Israelis & drive past the Sassoon Docks.

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golden trIAngle tour wIth rAnthAMBhore Add-on - 3 nIghts/4 dAys

If you are booking the Golden Triangle (see previous tour description), the Ranthambhore National Park is a worthwhile add-on. The Park lies in the Sawai Madhopur district of eastern Rajasthan, 4 hours drive from Jaipur. In 1980, the inner part of Sawai Madhopur sanctuary was declared a National Park and it later became a part of Project Tiger. Since then there have been fewer reports of poaching and a large number of tiger cubs were born between the summer of 2005 and the summer of 2006.

But Ranthambhore is not just about tigers. It is home to a wide variety of flora and fauna – There are over 320 species of birds, both resident and migratory, over 40 species of mammals and over 35 species of reptiles. peacocks, langurs, sambhar deer, chital, nilgai, chinkara, wild dog, leopard.Pre-Congress Tour - PT2 - Tour starts from Jaipur at 07:25 hrs on Wednesday, 8 October and ends in Mumbai at 00:30 hrs on Sunday, 12 OctoberPost-Congress Tour - PT9 - Tour starts from Mumbai at 04:00 hrs on Friday, 17 October and ends in Delhi at 00:30 hrs on Tuesday, 21 October

Pre- anD Post-ConGress toUrs

golden trIAngle tour - 2 nIghts/3 dAysThe Golden Triangle (Delhi, Agra, and Jaipur) is the most popular tourist circuit in India, and not without reason. Delhi is an old city, where the grand ruins of dead Empires dot the landscape. Agra is home to the exquisite Taj Mahal. And Jaipur is a picture-book fantasy of elephants, camels, forts and exotic palaces.

But there’s more to the Golden Triangle than beautiful monuments and ruins. The cities of the Golden Triangle are a living microcosm of India, where multiple

religions and faiths co-exist. Hindus, Jains, Sikhs and Muslims still follow ancient ways of life, celebrating festivals and fairs as their forefathers did. Philosophy and religion determine all aspects of life, from birth to death. Village and agricultural life follow traditional patterns, governed by the seasons. Traditional artisans and craftsmen still work in guilds, creating both the mundane and the beautiful. The bazaars are teeming with spices, fruits, vegetables, colourful fabrics, jewellery and household wares. Vendors serve up a wide range of spicy street food, and confectioners cook up traditional delicacies.

Seeing and experiencing daily life in North India is what makes the Golden Triangle fascinating. Combined with the outstanding beauty of forts, tombs, palaces and temples, this is a visit you will not forget.Pre-Congress Tour - PT1 - Tour starts from Jaipur at 07:25 hrs on Thursday, 9 October and ends in Mumbai at 00:30 hrs on Sunday, 12 OctoberPost-Congress Tour - PT8 - Tour starts from Mumbai at 04:00 hrs on Friday, 17 October and ends in Delhi at 00:30 hrs on Monday, 20 October

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goA BeAch holIdAy - 2 nIghts/3 dAysGoa is famous as a beach paradise. Beautiful sunsets, a shoreline blessed with palm trees, groves and quiet villages, and interesting nightlife have made Goa among the country’s most popular relaxation destinations.

Goa was among the most important centres of the ancient and medieval world, trading in calico, spices and precious metals. It has been under Hindu, Muslim and Christian rulers, who have each left their mark on Goa, influencing not only religion and architecture, but also the language, dress, cuisine and lifestyle of the Goans.Pre-Congress Tour - PT3 - Tour starts from Mumbai at 09:00 hrs on Friday, 10 October and ends in Mumbai at 16:00 hrs on Sunday, 12 OctoberPost-Congress Tour - PT10 - Tour starts from Mumbai at 09:00 hrs on Friday, 17 October and ends in Mumbai at 20:00 hrs on Sunday, 19 October

AJAntA And ellorA - 2 nIghts/3 dAysTwo great centres of cave art and sculpture are near Aurangabad: Ajanta (100 kms) and Ellora (30 kms). Of these, Ajanta is older, and it is a UNESCO World Heritage Centre.

The village of Ajanta is in the Sahyadri hills, about 2.5 hrs drive from Aurangabad. In a mammoth horseshoe-formed rock, there are 30 caves overlooking a gorge. These caves, dating back to 100 BC were accidentally discovered early in the 19th century by a party of British officers. At Ajanta, the artisans have excavated Chaityas (chapels) for prayer and Viharas (monasteries) where they lived and taught. Many of the caves have the most exquisite detailed carvings on the walls, pillars and entrances as well as magnificent wall paintings.

Ellora represents one of the largest rock-hewn monastic-temple complexes in the entire world. Ellora is also world famous for the largest single monolithic excavation in the world, the great Kailasa (Cave 16).

Daulatabad or ‘the abode of wealth’ was one of the most powerful forts during the medieval period. Built on a 200 metre high conical hill, the fort was defended by moats running around the hill at its foot besides the most complex and intricate defense system.

You can also visit the Bibi ka Maqbara and the Panchakki in Aurangabad.Pre-Congress Tour - PT4 - Tour starts from Mumbai at 04:00 hrs on Thursday, 9 October and ends in Mumbai at 20:00 hrs on Saturday, 11 OctoberPost-Congress Tour - PT11 - Tour starts from Mumbai at 04:00 hrs on Friday, 17 October and ends in Mumbai at 20:00 hrs on Sunday, 19 October

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BAckwAters oF kerAlA - 2 nIghts/3 dAysA palm-fringed coastline, combined with a gorgeous stretch of serene backwaters makes Kerala one of the most uniquely beautiful places in the world.

Kumarakom is one of the most enchanting villages of God’s Own Country, situated on the banks of the Vembanad Lake . This beautiful hamlet is a pleasing world, wrapped in quaint charm all its own, with soothing backwaters, thick mangrove forests, green paddy fields and ripe coconut groves as its accessories.

The houseboats have, for hundreds of years, plied the backwaters weighed down with their cargoes of rice, fruit, coir and other crops. They have been the main source of transport between the villages of this area that are not accessed by road. The port city of Cochin (Kochi) was the centre of Indian spice trade for many centuries. Cochin’s population reflects its diverse history, and is a mix of Hindus, Christians, Muslims and Jews. Pre-Congress Tour - PT5 - Tour starts from Cochin at 07:50 hrs on Thursday, 9 October and ends in Mumbai at 17:00 hrs on Saturday, 11 OctoberPost-Congress Tour - PT12 - Tour starts from Mumbai at 04:00 hrs on Friday, 17 October and ends in Cochin at 17:00 hrs on Sunday, 19 October

VArAnAsI & khAJurAho - 3 nIghts/4dAysIf you chat with a local in Varanasi, you will soon discover that the city is made up almost entirely of legends. In fact, it is impossible to figure out where myth ends and history begins.

The river Ganges, the temples and the ghats are the sites of many mythological stories from the ancient Puranas, imbuing Varanasi with extraordinary sanctity. Apart from being a sacred Hindu tirtha (crossing-point or ford, literally a place where you cross over into the next world), Varanasi is sacred to Buddhists and Jains as well.

After Varanasi, we will fly to Khajuraho, to see the famous temples . Built over a period of 800 years, starting in 850 AD, they were abandoned and lost to the modern world until 1838, when a British hunting party chanced upon them. These temples are known as much for their architectural beauty as for the erotic content of the sculptures.Pre-Congress Tour - PT6 - Tour starts from Varanasi at 14:30 hrs on Wednesday, 8 October and ends in Mumbai at 22:00 hrs on Saturday, 11 OctoberPost-Congress Tour - PT13 - Tour starts from Mumbai at 08:00 hrs on Friday, 17 October and ends in Delhi at 22:00 hrs on Monday, 20 October

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royAl rAJAsthAn - 3 nIghts/4 dAysRoyal Rajasthan- a legendary land of chivalry and knightly prowess, of palaces and sun-baked forts, of preening peacocks and a proud colourful people.

A vision in white drenched in romance and beauty, Udaipur with its rolling hills, serene lakes and palatial splendour seems almost like a mirage in the desert. Its palaces like the City Palace overlooking the legendry floating Lake Palace are straight out of fairy-tale books. The city hailed as the ‘Venice of the East’ is also one of Rajasthan’s great centers of contemporary art as well as of miniature paintings.

Rohetgarh was the fortified desert home of the descendants of the 16th century Rathores of the Champawat clan. Also known as the ‘Evergreen Oasis in the Desert’, its semi-desert atmosphere serves as an enchanting backdrop to the rich colours of the people of different cultural groups.

Jodhpur - Known as the ‘Blue City’, this bustling desert city, founded in 1459 by Rao Jodhajo, is the second largest city in Rajasthan after Jaipur. Bound by the Mehrangarh fort on its west, and the stately sandstone Palace of Umaid Bhawan, residence of the current Maharaja, on its east, the monuments, temples and gardens of Jodhpur, all together portray a versatile grandeur.Pre-Congress Tour - PT7 - Tour starts from Udaipur at 07:00 hrs on Thursday, 9 October and ends in Mumbai at 16:00 hrs on Sunday, 12 OctoberPost-Congress Tour - PT14 - Tour starts from Mumbai at 04:00 hrs on Friday, 17 October and ends in Jodhpur at 12:00 hrs on Monday, 20 October

MAhArAJA exPress - herItAge oF IndIA Journey - 7 nIghts/8 dAys

Feel like royalty for a week as you travel on this opulent luxury train! The Heritage of India itinerary let you explore the medieval caves of Ajanta, forts and Palaces of Rajasthan and the ethereal Taj Mahal in a journey lasting 8 days. The itinerary of the Heritage of India tour includes the “city of lakes” Udaipur, the “pink city” Jaipur, the immortal beauty Taj Mahal. Also included in the Maharajas Express itinerary is the cultural hubbub of local sightseeing tour and shopping excursions, spa and royal banquets at select destinations.Post-Congress Tour - PT15 - Tour starts from Mumbai at 14:30 hrs on Saturday, 18 October and ends in Delhi at 15:00 hrs on Saturday, 25 October

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InForMatIon on ConGress reGIstratIoncongress secretArIAt

For enquiries regarding registration, accommodation, social programmes and tours, please contact:

KW Conferences Pvt LtdA 56/12, DLF Phase I, Gurgaon 122 002, Haryana, IndiaTel.: +91 124 463 6700Fax : +91 124 410 2075E-mail : [email protected]://www.ifa2014mumbai.com

regIstrAtIonYou are invited to register online at www.ifa2014mumbai.com. If registering by regular mail or fax, please complete the enclosed registration form and send it to the Congress Secretariat KW Conferences Pvt Ltd. Please submit one registration form per participant, whether online or hard copy. Additional forms can be downloaded from the website, or you may make photocopies of the enclosed form.

Participants are requested to register as early as possible in order to secure their preferred hotel accommodation. and avail of the early bird discount. The number of participants (including accompanying persons) will be limited to 2100 persons. All Congress registrations, hotel, tour and social function registrations will be on a first-come-first-served basis. Onsite registrations will be accepted from October 12, 2014, provided the maximum number of 2100 is not yet reached..

To enable IFA to evaluate the categories of participants attending the Congress, participants are requested to indicate on the registration form in which capacity they will participate. This will enable IFA to generate target groups from the List of Participants.

lIst oF PArtIcIPAntsDuring the Congress, the List of Participants, inlcuding the names, firms, countries and hotel information of the Participants and Accompanying Persons, will be made available to all Participants. Sponsors and third parties organising private events may be supplied with the List of Participants before the Congress. The List of Participants will be made available on the Congress App information on which will be sent to the participants one month before the start of the Congresss. At the time of registration participants will be requested for their concurrence regarding the sharing of this information.

FOR QUICK AND EASY REGISTRATION, PLEASE REGISTER ONLINE AT WWW.IFA2014MUMBAI.COM

IFA MeMBersPlease state your IFA-membership number in the relavant space in the online or printed registration form. IFA members will receive the 2014-Cahiers covering the General and Branch reports on Subjects 1 and 2 of the Mumbai Congress. IFA members will also have access to the Congress Documents Database on the secured section of the IFA website (www.ifa.nl)

IFA non-MeMBersNon-members are welcome to participate in the 2014 Annual Congress in Mumbai and are also welcome to apply for membership prior to registering for the Congress. For additional information on membership please visit the IFA website at www.ifa.nl. Non-members will not be supplied with the 2014-Cahiers, and will have to pay a higher Congress registration fee.

generAl regIstrAtIon InForMAtIonOnly registered Participants are entitled to attend the scientific sessions of the Congress.

Only registered Participants and their registered Accompanying Persons will be admitted to the social events or will be permitted to book tours available through the Congress tour programme.

securItyFor security reasons, Participants and their Accompanying Persons will be required to wear their Congress badges at all times during the Congress, the social events and local sightseeing tours.Note : The definition of an accompanying person is : “a participant’s spouse, partner, child or other personal relation who does not have a business or scientific interest in the Congress”

regIstrAtIon Fees*

CategorySuper Early Bird Rate Before June 1, 2014

Early Bird Rate Before August 1, 2014

Regular Rate From August 1 - October 11, 2014

Onsite Rate From October 12, 2014

IFA Member USD 1400 USD 1550 USD 1725 USD 1925Non-member USD 1625 USD 1825 USD 2000 USD 2225Accompanying Person USD 350 USD 400 USD 500 USD 600

* Includes arrival transfer from the international airport to the Official Congress Hotels. Service tax, currently at 12.36%, will be additional. For offline registrations, participants are requested to add the service tax in the registration form. Taxes are subject to change. Participants from India are asked to make payment in INR. The Congress website will lead you through the process.

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Under the prevailing Indian tax system, service tax paid on registration fees is non-refundable.Conversion Rate for Euro and USD* - for indicative purposes onlyEuro 1 = INR 84.67USD 1 - INR 61.83* www.xe.com on Feb 15, 2014

regIstrAtIon Fee For PArtIcIPAnts Includes:• Attendanceatscientificsessionsandexhibition• PrintedCongressMaterials,CongressKitandCongressApp• CongressRefreshments• LectureonMumbaionSunday,October12,2014• OpeningCeremonyandWelcomeReceptiononSunday,October12,2014• CulturalEveningatthePrinceofWalesMuseumonTuesday,October14,2014• AllYINactivities• FreetouronSunday,Oct12,2014

regIstrAtIon Fee For AccoMPAnyIng Persons Includes:• LectureonMumbaionSunday,October12,2014• OpeningCeremonyandWelcomeReceptiononSunday,October12,2014• CulturalEveningatthePrinceofWalesMuseumonTuesday,October14,2014• AllYINactivities• FreetouronSundayOctober12,2014 AddItIonAl PAyMent - PArtIcIPAnts And AccoMPAnyIng Persons• GalaDinnerat theTajMahalPalaceHotelonThursday,October16,2014.Tickets

must be purchased prior to the event, at USD 135 per person.

onsIte regIstrAtIonRegistration after October 11, 2014 will be considered as onsite registration. All pre-registered participants are requested to carry a print-out of their registration confirmation to the Congress venue.

PAyMent Modes• Bycreditcard-MasterCardorVisa(foronlineregistrationonly)• ByWiretransfer-detailsintheregistrationform• BychequeorDemandDraft-forIndianparticipantsonly

Notes: Indian participants will pay in INR. The Congress website will lead you through the process. International participants will pay in USD.Important: Please remember to state “IFA” and Participant’s name on all bank remittance advices. If you are a late registrant and if you did not receive a confirmation, please carry a copy of the remittance advice to the registration desk at the Congress venue.

terMs And condItIons

ConfirmationYou will receive a confirmatory email as soon as your registration is received with details of your bookings along with the payment status.

It is the Participant’s responsibility to ensure that all details such as address, booked events, tickets, hotel reservation, dates of arrival and departure etc., are correct. It is strongly recommended that you read the confirmatory email carefully, and to contact the Congress Secretariat immediately in case of any errors.

Cancellation of Registration (registration fees & Gala Dinner ticket)• ArequestinwritingtoKWConferencesismandatory.• In case any Participant or their Accompanying Person is unable to attend the

Congress, the following cancellation policy will apply:-• CancellationuntilJuly31,2014:fullrefundlessUSD100/INR6,000• CancellationfromAugust1-August31,2014:FullrefundlessUSD300/INR18,000• CancellationfromSeptember1,2014:NoRefund• Allrefundswillbeprocessed1monthaftertheCongress

Payments & Cancellation clauses for Local Tours• Local tourswill be confirmed on receipt of 100%payment in advance. Toursmay

be booked by the Congress participant online through the Congress website www.ifa2014mumbai.com or via the enclosed registration form.

Cancellation clauses:• AllcancellationsmustbereceivedinwritingtoKWConferences.Applicablerefunds

will be made 1 month after the conclusion of the Congress.• Cancellationschargeswillbeasfollows:• Cancellationsreceived16-30dayspriortothestartofthetour 25%• Cancellationsreceived8-15dayspriortothestartofthetour 50%• Cancellationsreceivedwithin7daysofthestartofthetour&no-shows 100%

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terMs & condItIons (excludIng MAhArAJA exPress)

• AllPre-CongresstoursshallendonSaturday,11OctoberorSunday,12October2014in Mumbai. The Post-Congress tours will start from Mumbai on Friday, 17 October 2014. Please revert to the individual tours for start and end times and places.

• Allpre&postCongresstoursarebasedonminimum2paxtravellingtogether.• All pre & post Congress tours include airport transfer services in Mumbai from

respective hotel to international/ domestic airport or vice a versa.• Toursaresubjecttoavailabilityofroomsandflightseats.• Visachargesarenotincludedinthetourrates.• Fulladvancecollectedshallberefundedincasethetour iscancelledbyusdueto

insufficient participation or any reason beyond our control or in the best interest of the delegates or the Congress.

• The airfares are not included in the tour price andwill be advised as per instantpurchase fares. Timings are subject to change.

• Theflightsareoptional.Youmayalsobookyourflightsdirectly.• Customizedtourscanbearrangedonrequest. Booking Procedure -• Toursaresubjecttoavailabilityandmaybebookedupto31stAugust2014.• Youmay register forToursonlineatwww.iaf2014mumbai.comorvia theenclosed

registration form. Any queries may be addressed to [email protected]. The official travel agency, Integrated Conference & Event Management - ICE, will respond to you within two working days.

Payment Policy - Tourwillbeconfirmedafterreceiptof100%advancepayment

Cancellation Policy -All cancellations / amendments must be received in writing and refunds will be made after deducting the retention charges as per the following criteria:

On or before 08 September 2014 Full refund

September9–25,2014 Refundless50%

September26-October6,2014 Refundless75%

October 7, 2014 and later, or no-shows No refund

Please note 1. Amendments in terms of change of dates, change of tours, and reduction in number

of passengers will be treated as cancellations & amended requests will be subject to availability of facilities.

2. The above refund charges apply to the tour cost (ground arrangements) only. The cancellation charges for air tickets will be as per the airlines rules applicable.

3. Bookings are non-transferable

terMs & condItIons For MAhArAJA exPress

Prices are per person, and include:• Currentlyapplicabletaxes• Accommodationwithensuitebathrooms• Allmeals,softbeverages,housebrandsofIndianwine,beerandspirits• Butlerservices,tea,coffeeandmineralwateronboard• Guidedoff-traintours,inclusiveofentrancefees,stillcamerafees,transportationand

guide services• Porterchargesatstations

Prices exclude:• ArrivalanddeparturetransfersinMumbai• Optionaltoursasmentionedintheitinerary.Theitinerarywillbeprovidedtoyouon

request• Insurance,gratuities,telephonecalls&laundry• Alcoholicbeverages,apartfromhousebrands• Video,filmandprofessionalcamerafees• Airtickets• Pre-andPostTourAccommodation• Anychangesincurrenttaxes

Embarkation and Disembarkation • Check-in venue and time: The TajMahal Palace & Towers,Mumbai/14:30 hrs on

Saturday, 18 October• Departure Station & Time: Mumbai - Chhatrapati Shivaji Terminus/16:40 hrs

onSaturday, 18 October• Arrival Station & Time:NewDelhi - Safdarjung Station/15:00 hrs on Saturday, 25

OctoberFinal Details will be emailed with vouchers and travel documents two weeks prior to departure

Cancellation:In case of cancellation, charges will apply as follows:Fromdateofbookingupto60dayspriortodeparture Refundless25%45-59dayspriortodeparture Refundless50%0 -44 days prior to departure No refund

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hotel aCCoMMoDatIon anD reserVatIonHotel accommodation at preferential rates has been secured by the Congress Organisers for Participants and their Accompanying Persons at various hotels in the vicinity of the Congress Venue. Shuttle transportation by air-conditioned coach will be provided between the official Congress hotels and the Congress venue, and also between the hotels and the social event venues. In order to ensure accommodation which suits your needs, you are advised to book as early as possible. Please indicate your preferred choice on the registration form.

oFFIcIAl congress hotelsA map of Mumbai, with the official hotels marked on it, is available on the back cover of this programme. All prices are in Indian Rupees (INR)*

Hotel Cate-gory

Rates in INR offered in each category inclusive of breakfast and taxes

Standard Deluxe Club HigherSgl Dbl Sgl Dbl Sgl Dbl Sgl Dbl

Trident 5 Star 9,690 11,155 10,860 12,330 13,505 14,970 18,790 20,255Oberoi 5 Star 17,615 19,960 Taj Mahal Palace 5 Star 12,330 13,505 15,265 16,440 24,660 26,420 27,010 28,770Vivanta by Taj 5 Star 9,395 10,570 10,570 11,740 Intercontinental 5 Star 10,570 11,740 14,680 15,850 17,025 18,200 Marine Plaza 5 Star 9,395 9,980 10,570 11,155 Shalimar 4 Star 4,700 5,870 5,870 7,045 7,045 Ambassador 4 Star 8,805 9,395 9,395 9,980 Grand 3 Star 5,870 7,045 West End 3 Star 5,075 5,075 6,200 6,200 7,325 7,325 8,455 8,455

*Credit Card transaction fees will be applicable on one night’s advance deposit.

Hotel Cate-gory

Rates in USD, for information purposes only, inclusive of breakfast and taxes

Standard Deluxe Club HigherSgl Dbl Sgl Dbl Sgl Dbl Sgl Dbl

Trident 5 Star 157 180 176 199 218 242 304 328Oberoi 5 Star 285 323Taj Mahal Palace 5 Star 199 218 247 266 399 427 437 465Vivanta by Taj 5 Star 152 171 171 190Intercontinental 5 Star 171 190 237 256 275 294Marine Plaza 5 Star 152 161 171 180Ambassador 4 Star 142 152 152 161Shalimar 4 Star 76 na 95 95 114 114Grand 3 Star 95 114West End 3 Star 82 82 100 100 118 118 137 137

*Conversion rate source www.xe.com as on Feb 15, 2014

The Trident - 5 starOne of the best views of Mumbai - The Marine Drive, a 3-km-long beautiful promenade that rings a natural bay, greets guests at the Trident, Nariman Point. Part of the impressive Mumbai skyline, the hotel is located in the heart of the financial and business district with access to major corporate houses, entertainment, recreation and shopping centres. Apart from the well-equipped rooms, the hotel features multiple restaurants, a bar, extensive banqueting and conference facilities, a spa and a fitness centre. Wi-Fi access is available at a charge.Approximate Distance to the venue: 300 metresApproximate Travel Time to the venue: 3 minutes walking

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The Oberoi - 5 star deluxeLocated in the city’s prime business and shopping district of Nariman Point, The Oberoi, Mumbai has been recently redesigned to reflect contemporary style and luxury. Overlooking the ocean, the hotel offers a spacious serene ambience. Its well-equipped guestrooms include innovative features using the latest technology. The hotel offers a variety of dining experiences ranging from an all-day dining restaurant serving global cuisine, to specialty Italian and

Indian restaurants.. Wi-Fi access is available at a charge.Approximate Distance to the venue: 200 metresApproximate Travel Time to the venue: 2 Minutes walking

The Taj Mahal Palace - 5 star deluxeThe history of Mumbai and The Taj Mahal Palace are dramatically intertwined. Built in 1903, the hotel is an architectural amalgam of Moorish, Oriental and Florentine styles, and is Mumbai’s first harbour landmark (built 21 years before the Gateway of India). For more than a century, the Taj has played an intrinsic part in the life of the city, hosting Maharajas, dignitaries and eminent personalities from across the globe. Today it is a Leading Hotel of the World

and favourite destination for discerning business travellers. Guests have a choice of rooms that overlook the city or pool or face the Gateway of India and the Arabian Sea. Wi-Fi access is available at a charge.Approximate Distance to the venue: 2 kmApproximate Travel Time to the venue: 7 Minutes by car/coach

Intercontinental Marine Drive - 5 starInterContinental Marine Drive Mumbai is distinguished by sweeping sea views, intimate surroundings and an address near the Nariman Point business district. A few minutes away are the Gateway of India, Jehangir Art Gallery, St. Thomas Cathedral and the National Centre for the Performing Arts which is the Congress venue. Wi-Fi Access is available at a charge.Approximate Distance to the venue: 1.2 km

Approximate Travel Time to the venue: 12 minutes walking.

Marine Plaza - 5 starOverlooking the Arabian Sea at the end of Marine Drive in Mumbai is the Hotel Marine Plaza, a fashionable, luxury hotel setting international standards in hospitality and comfort. The location is best enjoyed from the rooftop terrace garden or the coffee shop. Most of the well-equipped bedrooms and suites have the calming view of the Arabian Sea. Wi-Fi access is available and complimentary.Approximate Distance to the venue: 1 kmApproximate Travel Time to the venue: 10 minutes walking.

Vivanta by Taj - President - 5 starLocated in South Mumbai’s main business district, Vivanta by Taj stands tall in the posh Cuffe Parade area. Recently renovated rooms with hi-tech features make the hotel is a favorite with the discerning business traveler. The hotel’s bar and specialty restaurants, leading out from the lobby, deliver a relaxing ambience and the hotel is rated as the Food Capital in Mumbai for the award winning restaurants and cuisines. Wi-Fi access is available at a charge.Approximate Distance to the venue: 3 kmApproximate Travel Time to the venue: 10 minutes by car/coach.

The Shalimar - 4 starThe Shalimar Hotel is a trend setting 4 Star property located downtown, within South Mumbai’s elite residential enclave. The surrounding precinct is a Shopper’s paradise and a fashionable hub of social activity and nightlife. The individualized decor in each of the guest rooms is one of the hotel’s unique features. Wi-Fi is available and complimentary.Approximate Distance to the venue: 5.5 kmApproximate Travel Time to the venue: 20 minutes by car/coach.

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The Ambassador - 4 starOne of the most convenient hotel locations in the city, The Ambassador is just a hop away from the business district as well as the sights and shopping attractions of South Mumbai. Located along the seafront at Marine Drive, we are in the heart of South Mumbai’s famous Queens Necklace. Within a 5 km radius are the Gateway of India, Flora Fountain, Mani Bhavan, Dhobi Ghat, Jehangir Art Gallery and the National Centre of Performing Arts. Wi-Fi access is available at discounted rates for Congress participants.

Approximate Distance to the venue: 1 kmApproximate Travel Time to the venue: 10 minutes walking

Grand Hotel - 3 starA boutique hotel, Grand Hotel is situated in the heart of Mumbai close to the downtown area and shopping district. The bedrooms are comfortable and spacious, with all modern amenities. Specially created hand-made teakwood furniture, en-suite bathrooms, the latest color television and air-conditioning ensure guests’ comfort. Wi-Fi access is available and complimentary.Approximate Distance to the venue: 3.3 kmApproximate Travel Time to the venue: 15 minutes by car/coach.

West End Hotel - 3 starBuilt in 1948, West End Hotel is a leading economy hotel in the commercial capital of India, situated a stone’s throw from the shopping and entertainment districts of Mumbai. Built in the art-deco style, the hotel’s prime location and old-world charm have made it popular with guests over the last half-century. All rooms in the hotel are air-conditioned with attached baths. Wi-Fi access is available at a charge.Approximate Distance to the venue: 3 kmApproximate Travel Time to the venue: 10 minutes by car/coach

dePosIt & cAncellAtIonReservations of hotel rooms must be accompanied by one night’s deposit.The deposit serves as a booking guarantee and will be deducted from the Participant’s hotel bill at the time of check-out.

cAncellAtIon For hotel AccoMModAtIon:• BeforeAugust12,2014,thedepositwillberefunded• BetweenAugust13andSeptember11,2014,onenight’sdepositwillberetained.• AfterSeptember12,2014,100%cancellationchargeswillapply

Please note that in case of early departure or no-show, all hotels are legally authorized to charge the entire stay as booked by the customer.

All requests for changes and cancellations must be made to the Congress Secretariat (KW Conferences) in writing and not to the hotel.

Reservations received after 31 July, 2014 will be confirmed subject to availability.

All bookings will be processed on a first-come-first-served basis.

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General InForMatIonABout MuMBAI

Mumbai, also known as Bombay, is the capital city of the Indian state of Maharashtra. Along with the neighboring urban areas, including the cities of Navi Mumbai and Thane, it is one of the most populous urban regions in the world. Mumbai lies on the west coast of India and has a deep natural harbour. It is also the wealthiest city in India.

The seven islands that came to constitute Mumbai were home to communities of fishing colonies. During the mid-18th century, Mumbai was reshaped by the Hornby Vellard project, which undertook the project of reclaiming the area between the seven islands from the sea. Along with construction of major roads and railways, the reclamation project, completed in 1845, transformed Bombay into a major seaport on the Arabian Sea. Bombay in the 19th century was characterized by economic and educational development. The city was renamed Mumbai in 1996.

Mumbai is the commercial and entertainment capital of India. It is also one of the world’stoptencentresofcommerceintermsofglobalfinancialflow,generating5%ofIndia’sGDPandaccountingfor25%ofindustrialoutput,70%ofmaritimetradeinIndiaand70%ofcapitaltransactionstoIndia’seconomy.Thecityhousesimportantfinancialinstitutions such as the Reserve Bank of India, the Bombay Stock Exchange, the National Stock Exchange of India, the Securities and Exchange Board of India (SEBI) and the corporate headquarters of numerous Indian companies and multinational corporations.

The city also houses India’s Hindi (Bollywood) film industry. Mumbai’s business opportunities, as well as its potential to offer a higher standard of living attract migrants from all over India, making the city a melting pot of many communities and cultures.

Access/securItyName badges will be provided to Participants and Accompanying Persons during registration on the spot and will be required for admission to all Congress Events.

AIrPort Mumbai’s international airport - Chhatrapati Shivaji International Airport - is located in the suburb of Andheri. Taxis are easily available, and it takes about an hour to an hour and half to reach South Mumbai, where the Congress venue and the official Congress hotels are located. On arrival at Mumbai’s international airport, please go through the Green Channel if you have less than US$ 10,000 on your person and if you have no unaccompanied baggage. Please use the Red Channel if you have anything to declare or if you are carrying foreign currency in excess of US$ 10,000.

A manned facilitation desk will be arranged by the organisers to provide you with any assistance that you may require. These desks will be operational from 10 pm on Friday, October 10, 2014 through till 8 am on Monday, October 13, 2014

BAnksNormal commercial banking hours are from 10:00 to 16:00 hrs from Monday to Friday, and till 14:00 hrs on Saturdays. Banks are closed on Sundays and on public holidays.

BusIness And shoPPIngOffices and business establishments are generally open from 10:00 to 17:30 hrs during weekdays. Shops are open from 10:00 to 20:00 hrs from Mondays to Saturdays.

cAr PArkIngCar parking facilities will be arranged on Marine Drive, outside NCPA, for the convenience of participants.

clIMAteThe weather in Mumbai in October is mildly warm with pleasant evenings. Occasional showers may occur. The average daytime temperature is around 30°C and around 23°C in the evenings.

congress dAtes And VenueThe 68th Congress of the International Fiscal Association will be held from Sunday. October 12 to Friday, October 17, 2014, at:

National Centre for the Performing Arts (NCPA)NCPA MargNariman PointMumbai 400 021, India Tel : +91 22 6622 3737Fax : +91 22 2284 5350E-mail : [email protected]://www.ncpamumbai.com

and

The Trident HotelNariman PointMumbai 400 021, IndiaTel: +91 22 6632 4343; Fax +91 22 6632 5000Email: [email protected]://www.tridenthotels.com

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congress secretArIAtPrior to, during and after the Congress:KW Conferences Pvt LtdA 56/12, DLF Phase IGurgaon 122 002Haryana, India Tel.: +91 124 463 6700Fax : +91 124 410 2075E-mail : [email protected]://www.ifa2014mumbai.com

Congress Registration, Hotel Accommodation, Tour Booking, Exhibition information and general information desks will be located in the Registration Area at NCPA.

Registration Timings:Sunday, October 12 11:00 - 20:00Monday, October 13 07:30 - 16:00Tuesday, October 14 07:30 - 16:00Wednesday, October 15 07:30 - 17:00Thursday, October 16 07:30 - 16:00

congress tIMetABleAll scientific sessions will be held at the NCPA, and the Trident Hotel.Plenary and parallel sessions will start at 8:30 am.Catering services will be provided daily in the exhibition area.

congress weBsIteFor detailed and updated Congress information, please visit the Congress website www.ifa2014mumbai.com. Documents pertaining to the scientific programme are available on the IFA website www.ifa.nl and on the Congress App during the Congress.

credIt cArds And AtMThere are 24-hr ATMs all over the city of Mumbai. International credit cards are widely accepted. However, you are advised to carry some Indian Rupees in case you use local taxis.

currencyThe currency in India is the Rupee, which is issued in denominations of 5, 10, 20, 50, 100, 500 & 1000. Please use authorised banks and money changers to exchange foreign currency. You hotel will also provide this facility. Please ensure that you receive a certificate of exchange which will be required for the re-conversion of any unused currency. It is illegal to exchange foreign currency other than through authorised money changers or banks. The current rate of exchange can be found at www.xe.com

dress codeSmart Casuals are recommended for all social events. Business Attire is suggested for the Congress Sessions and Gala Dinner.

educAtIonAl credItsAttending the IFA Congress sessions qualifies some participants for continuing education credits. Please check with your organisation. A certificate of attendance will be available in you Congress kit.

electrIcItyThe voltage in India is 220 volts. Adaptors are generally provided by hotels, on request.

eMergencIesA medical room with first aid equipment and basic medicine will be organised at the Congress venue. A doctor, nurse and ambulance will be on standby.

exhIBItIon Exhibition Hall Opening HoursSunday, October 12, 14:00 - 22:30Monday, October 13 to Thursday, October 16, 08:00 - 16:00The exhibition area will include exhibits by sponsors and information on future Congresses. All food and beverages will be served in the exhibition area.For information on exhibition and sponsorship you may contact at any time the Congress Secretariat at [email protected]

generAl AdVIceDrink only bottled water and check that the seal is intact when you receive it.Avoid raw vegetables, uncooked seafood and peeled fruit.Avoid food and drinks from street vendors.

InsurAnce & lIABIlItyNeither the Congress Organisers nor the Congress Secretariat will assume any responsibility for damage or injury to persons or property during the Congress. Participants are strongly advised to seek insurance for health, accident, lost luggage and trip cancellation

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Internet cAFé And wI-FI An internet cafe will be located in the exhibition area. The Congress venues will be Wi-Fi enabled.

lost ProPertyAll participants are requested to report any lost items immediately to the Help Desk in the Registration area.

MessAge centreMessages will be displayed on bulletin boards in the registration area.

MoBIle PhonesContact your service provider for information about rates and tariffs in India. Pre-paid SIM cards are easily available in India on submission of proof of identity.

nAMe BAdges And tIcketsParticipants and their Accompanying Persons are advised to wear their name badges at all times during the Congress. Tickets for the social events will be available in the Congress Kit.

oFFIcIAl AIrlIneThe Star Alliance™ member airlines have been appointed as the Official Airline Network for the IFA 2014 Congress. Registered Participants plus one accompanying person travellingtotheeventcanqualify foradiscountofupto20%dependingonfareandclass of travel booked”. To obtain the Star Alliance Conventions Plus discounts please see more information on the Congress website www.ifa2014mumbai.com.

oFFIcIAl congress lAnguAgeThe official Congress language is English. All sessions will be conducted in English only.

PAssPort And VIsA reQuIreMentsAll foreign visitors, except nationals of Bhutan and Nepal, need a visa for India. You are advised to contact the Indian Embassy/High Commission/Consulate in your country in order to obtain a visa of entry. Please apply for your visa in good time. It could take you months to get your visa. Foreign visitors entering India must have a passport valid for at least 6 months after their date of entry in India, except in the case of nationals of Bhutan and Nepal who need only carry suitable means of identification.

PhotogrAPherA professional photographer will cover the various events during the Congress. Photographs will be uploaded on the IFA website - www.ifa.nl - after the conclusion of the Congress.

Poster ProgrAMMeA maximum of 10 candidates will be selected for the 2014 Poster Programme. Posters can be viewed at NCPA, near the exhibition area.

PreVIew rooMA preview room (speaker-ready room) will be available for Chairs, Panelists and Secretaries of all Panels to check or finalize their presentations. The room will be equipped with computers and printers, with internet access.

QuestIonnAIre And gIFtParticipants are requested to complete a Congress Questionnaire which will be available in your Congress Kit. Participants who submit a completed questionnaire at the registration desk will receive a gift!

reFreshMent BreAksFood & Beverages will be served each day in the Exhibition area from October 13 to October 17 2014. Running tea and coffee along with bottled water will be available through all the days of the Congress.Refreshment Break Timings:Monday, October 13 11:15 - 12:30Tuesday, October 14 11:15 - 12:30Wednesday, October 15 11:15 - 12:15Thursday, October 16 11:15 - 12:15

restAurAntsMumbai has a vast selection of restaurants serving cuisines from all over the world. For suggestions, please check at the information desk in the registration area .

sMokIng PolIcyThe Congress venue is a no-smoking area. Smoking in public places is banned in India. There will be designated smoking areas near the venue.

sPonsorshIP oPPortunItIesFor information on sponsorship and exhibition you may contact at any time the Congress Secretariat at [email protected]

tAxIsMetered-fare taxis are readily available in Mumbai. Your hotel concierge will obtain one for you on request.

tIMeMumbai will be 4.5 hrs ahead of GMT during the dates of the Congress.

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tIPPIngThere is no compulsion to tip anyone for services rendered. Should you wish to do so, thestandardtip10%.Somerestaurantsincludeaservicechargeinthebill.

trAnsPortAtIonShuttle coach transportation will be provided from between the official Congress hotels and the venue, as well as to and from the social event venues.

dIsclAIMerAll reasonable endeavours will be made to hold the 68th IFA Congress and to present the printed programme as scheduled under circumstances which assure the comfort and safety of the Congress participants. However, neither the International Fiscal Association nor any of its Branches, nor their officers, employees, representatives or agents, shall have any liability to any person as a result of any cancellation of the Congress or any of the arrangements, programmes or plans connected therewith or any loss, injury, damage or inconvenience which may be suffered by any person while travelling to or from, or during such person’s presence in, India in connection with the Congress. Participants are advised to consider procuring their own insurance.

lIst oF sPonsors*

dIAMond sPonsors

gold sPonsors

Bronze sPonsors

*As on 28 February, 2014

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BY AIR

Mumbai’s ‘Chhatrapati Shivaji International Airport’ (IATA: BOM, ICAO: VABB) has excellent connectivity with cities and airlines around the world.

services and is around 28 km. from downtown Mumbai.

BY ROAD/TRAIN

ROAD: Mumbai can be reached by National Highway no.s 3, 4, 6, 8, 9, 17, and Mumbai-Pune expressway. Air-conditioned cabs and private buses service nearby cities.

TRAIN: Mumbai has three arterial lines. Central line connecting to Southern India, Eastern India and parts of North India. The Western line connects to Gujarat, Rajasthan and parts of North India. The Konkan line connects the coast from Goa to Kerala.

BY SEA

from Singapore, Dubai, Malaysia and other Arab Emirates and South Asian countries. Further, catamaran

to islands and beaches in the vicinity of the city.

BY CAR

Black & Yellow taxis can be hailed on the street. A trip between any two points in the city does not exceed Rs. 1,000. For about 25% more cost, you can book, and travel by, one of the many private taxi services:Olacabs +91 22 33553355First Cars +91 9766311830Tab Cabs +91 22 63636363Mega Cab +91 22 42424242Meru Cab +91 22 44224422Priyadarshini* +91 98 2022 1107 (* For women only)

EMERGENCY NUMBERS

Police Control Room 100Fire Station 101Coast Guard +91 22 2437 6133Air Ambulance +91 98211 50889

CLIMATE

Highs (°C)

Lows (°C)

Precipitation (mm)

JAN

3116

1

FEB

31172

MAR

33210

APR

3324

1

MAY

332613

JUN

3226

574

JUL

3025

868

AUG

2925

553

SEP

3024

306

OCT

332363

NOV

332115

DEC

321856

BY BUS

services across the city. Most routes run at intervals of between 5 and 30 minutes. Tickets are purchased onboard from a ‘conductor’. You can buy a DayPass at the cost of Rs. 25 to be used on all buses except Express and A/C routes.

BY TRAIN

Mumbai is serviced by three lines:• The Western line provides North-South connectivity.• The Central Main Line travels from Mumbai CST to Kalyan via Mumbai's Central Suburbs and Thane, with some slow services running beyond to Karjat, Khopoli, and Kasara.• The Harbour Line has two sections, one from Eastern Suburbs and Navi Mumbai, up to Panvel. The other runs up to Mahim on the Western Line.

Mumbai City MapMumbai is one of the most populous urban regions in the world. The sheer number of people you will encounter on its streets alone ought to make this trip a memorable one for you. It is India's commercial and entertainment capital, attracting migrants from across the country to create what is a fabulous melting pot of language, culture and cuisine unlike any other city in India. Its inhabitation since the Stone Age, its unique position in the Maurya Empire founded in the third century BCE, the reference made to it by Greek geographer Ptolemy in 150 CE, its European rulers are a portion of its cultural history. Mumbai awaits. Plunge in.

Navy Nagar

Colaba

MalabarHill

Girgaon

MumbaiCentral

Mazgaon

Byculla

Worli

LowerParel

ParelSewri

Wadala

AntopHill

Mahim

DharaviSion

F C IMumbai

B A R C

AnushaktiNagar S.O.

BandraWest

KharWest

SantacruzEast

SantacruzWest

Juhu

AndheriWest

Vesava(Versova)

Madh

AksaBeach

Manori

GoraiBorivaliWest Mandpeshwar

KandivliWest

KandivliEast

BorivaliEast

BorivaliWest

Yogi JayrajNagar

Kharodi

VileParleEast

Sahar

J B Nagar

MarolAndheriEast

JogeshwariEast

JogeshwariWest

GoregaonEast

MaladEast

MaladWest

GoregaonWest

N I T I E

BhandupWest

BhandupEast

MulundWest

MulundEast

ThaneEast

WagleIndustrial

Estate

J K Gram

ThaneWest

ThaneH Q

Naupada

SakiNaka

GhatkoparEast

BarveNagar

KurlaWest Shivaji

Nagar

VikhroliEast

BandraEast

NehruNagar

ChemburGovandi

Deonar

G.P.O.

GETTING THERE

GETTING AROUND

IMPORTANT INFORMATION

H

C

B

D

E

F

G

I

J

2

A

1

H

CB

DE

F

G

I

J

2A1

NRailways

Highways

Roads

MaP oF MUMBaI

The Trident Marine Drive,

The Oberoi Nariman Point,

The Taj Mahal PalaceGateway of India

Intercontinental Marine Drive

Marine Plaza Marine Drive

Vivanta by Taj Chamundeshwari Nagar

The Shalimar Malabar Hill,

The Ambassador Marine Drive

Grand Hotel Ballard Estate

West End Hotel Marine Lines

National Centre for the Performing Arts (NCPA)Nariman Point

The Trident Hotel Nariman Point

ACCOMMODATION

VENUE

other sPonsors

exhIBItors

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KW Conferences Pvt LtdA-56/12, DLF Phase 1, Gurgaon 122 002 Tel: +91-124-4636700 Email: [email protected]

IFA India Branch111, Jolly Bhavan No. 110 New Marine Lines, Mumbai - 400 020, India.Tel. : +91 22 2207 5673 E-mail : [email protected]

Professional Conference Organiser: Organised by: