2025-11-10T08:40:52-05:00 2024-12-31 BDO USA 10200 Grand Central Ave Suite 320 Owings Mills MD 21117 990 2024-01-01 980030624 International Bureau of Fiscal Documentation % JAN MAARTEN SLAGTER INTE 0205540135 Rietlandpark 301 Amsterdam NL 1019 DW Jan Maarten Slagter CEO 3125540135 2025-11-06 true true Rivka Bier P00355794 4103633200 2025-11-06 2024 2025-03-06 01:10:19Z Jan Maarten Slagter Rietlandpark 301 Amsterdam NL 1019 DW 42183002 false X www.ibfd.org X Foundation under Dut 1938 NL PROVIDING RESEARCH AND INFORMATION ON INTERNATIONAL TAXATION. 10 10 0 10 0 0 0 0 37751907 40260132 377051 1582251 191770 137348 38320728 41979731 0 0 0 0 26532896 26497892 0 0 0 18033774 16698096 44566670 43195988 -6245942 -1216257 64061522 60969798 29440845 29013695 34620677 31956103 X THE PRIMARY MISSION OF THE IBFD IS TO PROVIDE RESEARCH AND INFORMATION TO THE PUBLIC ON INTERNATIONAL TAXATION, INCLUDING TAX LEGISLATION, REGULATIONS, TAX TREATIES AND RELATED COMMENTARY AND ANALYSIS. false false 37388106 0 41494338 TTHE IBFD IS A PRIVATE RESEARCH FOUNDATION LOCATED IN AMSTERDAM, THE NETHERLANDS. THE IBFD IS DEDICATED TO PROVIDING THOROUGH, COMPLETE, AND DETAILED INFORMATION ON INTERNATIONAL TAXATION THROUGH THE COLLECTION AND DISSEMINATION OF SOURCE DOCUMENTS, DATA, TABLES, COMMENTARY AND ANALYSIS OF NATIONAL TAX LEGISLATION, TAX REGULATIONS, TAX CASES, TAX TREATIES, AND TAX SYSTEMS OF COUNTRIES LOCATED THROUGHOUT THE WORLD. THE INFORMATION IS MADE AVAILABLE TO THE PUBLIC PRIMARILY THROUGH A WEB-BASED RESEARCH PLATFORM. THE IBFD ALSO PUBLISHES PROFESSIONAL LEVEL BOOKS, TREATISES, AND JOURNALS IN PRINT FORM, ALTHOUGH THIS REPRESENTS A MINOR PORTION OF IBFD REVENUE. THE WEBSITE OF THE IBFD IS www.ibfd.org. THE PRIMARY USERS OF IBFD INFORMATION ARE ACCOUNTING FIRMS, LAW FIRMS, GOVERNMENTS, UNIVERSITIES, TAX ADVISORS AND TAXPAYERS IN COUNTRIES THROUGHOUT THE WORLD. IT IS THE GOAL OF THE IBFD TO PROVIDE INFORMATION AND ANALYSIS ON A FULLY INDEPENDENT, NEUTRAL, AND NON-PARTISAN BASIS FOR BOTH GOVERNMENTS, TAX ADVISORS, AND TAXPAYERS. THE RESEARCH STAFF OF THE IBFD IS COMPRISED OF ATTORNEYS, ACCOUNTANTS, ECONOMISTS AND OTHER PROFESSIONALS WITH EXPERTISE AND EXPERIENCE IN INTERNATIONAL TAXATION. THROUGH ITS TAX SERVICES DEPARTMENT, THE IBFD ENGAGES IN TAX TRAINING COURSES FOR TAX PROFESSIONALS AND TAX ADMINISTRATIONS AND IN TAX RESEARCH AND CONSULTANCY PROJECTS FOR GOVERNMENTAL AGENCIES AND DEPARTMENTS, INCLUDING THE OECD. THROUGH ITS ACADEMIC DEPARTMENT, THE IBFD PROVIDES SPEAKERS FOR INTERNATIONAL TAX CONFERENCES AND HOSTS VISITING POST-DOCTORATE FELLOWSHIP OPPORTUNITIES FOR UNIVERSITY PROFESSORS AND OTHER ACADEMICS CONDUCTING RESEARCH IN INTERNATIONAL TAXATION. THE IBFD MAINTAINS A TAX LIBRARY WHICH IS OPEN TO THE PUBLIC, INCLUDING LL.M. STUDENTS FROM UNIVERSITIES IN THE NETHERLANDS AND OTHER ACADEMIC INSTITUTIONS AND RESEARCHERS. THE IBFD BELIEVES THAT IT MAINTAINS THE LARGEST COLLECTION OF BOOKS AND MATERIALS ON INTERNATIONAL TAXATION THAT IS AVAILABLE. THE IBFD IS THE SPONSOR AND HOST RESIDENT OF THE INTERNATIONAL ASSOCIATION OF TAX JUDGES (IATJ), A VOLUNTARY ASSOCIATION OF JUDGES WHO ARE MEMBERS OF NATIONAL TAX COURTS. THE IATJ ACTS AS A FORUM FOR TAX JUDGES THROUGHOUT THE WORLD TO SHARE INFORMATION, KNOWLEDGE, AND EXCHANGE OF VIEWS. THE IATJ'S MEMBERSHIP IS COMPOSED OF MORE THAN 150 JUDGES REPRESENTING AFRICA, ASIA, AUSTRALIA, EUROPE, NORTH, AND SOUTH AMERICA, AND INCLUDES TAX JUDGES IN THE UNITED STATES. 37388106 true false false false false false false false false false true false false false true false true true false true true false false false false false false false false true false false false false false false false false false false false false false true true true false false true X 0 0 0 false true NL false false false false false false false false false false X 10 10 false false false false false false false true true false true true true false true false true true false X JAN MAARTEN SLAGTER 0205540135 Rietlandpark 301 North Holland NL 1019 DW X KOMMER VAN V VICTOR CHIEF CONSULTING OFFICER 40.0 0.0 X 276632 0 64919 SLAGTER JM JAN MAARTEN CEO 40.0 0.0 X 287698 0 52701 OBUOFORIBO BMR BELEMA CHIEF KNOWLEDGE CENTER 40.0 0.0 X 270078 0 42866 GREEF DE TE TJERK as of 1123 CHIEF IT TECH & DATA 40.0 0.0 X 236469 0 34423 VAN DER MEULEN H HANITA CHIEF MARKETS & CLIENTS 40.0 0.0 X 218228 0 48612 BRANDT LP WIENEKE as of 1123 CHIEF PRODUCT MANAGEMENT & DEL 40.0 0.0 X 220762 0 43120 PROF DR P PISTONE ACADEMIC CHAIR 40.0 0.0 X 220402 0 0 KOSTERS LF BART SENIOR PRINCIPAL ASSOCIATE 40.0 0.0 X 159981 0 35853 GOEDE DE JJP JAN SENIOR PRINCIPAL ASSOCIATE 40.0 0.0 X 163805 0 24466 NIEK DE JONG FINANCE MANAGER 40.0 0.0 X 149878 0 28801 STOFFELE DICKMANNEAE EDMEE HEAD OF HR 40.0 0.0 X 150651 0 20978 JOAO NOGUEIRA HIGHLY COMPENSATED EMPLOYEE 37.0 0.0 X 138587 0 0 PROF DR S VAN WEEGHEL TRUSTEE - CHAIRMAN 1.0 0.0 X 0 0 0 H PABBRUWE TRUSTEE 1.0 0.0 X 0 0 0 DR PW BAKER TRUSTEE 1.0 0.0 X 0 0 0 JECKERT TRUSTEE 1.0 0.0 X 0 0 0 P KAKA TRUSTEE 1.0 0.0 X 0 0 0 LM KANA TRUSTEE 1.0 0.0 X 0 0 0 PROF DR DDR HC M LANG TRUSTEE 1.0 0.0 X 0 0 0 O EZEKWESILI TRUSTEE 1.0 0.0 X 0 0 0 R ROES TRUSTEE 1.0 0.0 X 0 0 0 Z ZHIYONG TRUSTEE 1.0 0.0 X 0 0 0 2493171 0 396739 36 false true false FOCUS ENTERPRISE SOLUTIONS BV KOSTERIJLAND 40 BUNNIK 0 NL 3981 AJ ICT CONSULTANCY 1582853 RSM EASTERN AFRICA CONSULTING LIM 1ST FLOOR PACIS CENTRE SLIP ROAD NAIROBI 0 KE 00606 CONSULTANCY 1271184 FCM TRAVEL SOLUTIONS LINIE 560A APELDOORN 0 NL 7325 DZ TRAVEL AGENCY 985176 ATOM SOURCE LLOYDSTRAAT 11F ROTTERDAM 0 NL 3024 EA CONSULTANCY 753806 TRIAMFLOAT BV ORTELIUSLAAN 855 UTRECHT 0 NL 3528 BE CONSULTANCY 598089 51 0 ELECTRONIC DATA BASE REVENUE 519290 31910381 31910381 PRINT PUBLICATION REVENUE 513199 5016233 5016233 RESEARCH SERVICES 541110 1910314 1910314 PROFESSIONAL DEVELOPMENT SVCS 611430 1378244 1378244 OTHER PROGRAM SERVICES 513199 44960 44960 40260132 485393 485393 0 0 216415 79067 137348 0 137348 137348 1221063 124204 1096859 1096858 1096858 0 0 0 0 0 0 0 0 0 0 41979731 41494338 485393 X 0 0 0 0 1975187 1659157 316030 0 17909540 15044014 2865526 1994454 1675341 319113 1311606 1101749 209857 3307105 2777968 529137 2873864 2586478 287386 0 129648 116683 12965 0 0 153417 153417 7446117 7446117 0 0 190150 190150 536958 451045 85913 1255425 1054557 200868 0 2078122 1745622 332500 341407 307266 34141 0 352211 295857 56354 0 0 1298641 1090858 207783 42136 35394 6742 43195988 37388106 5807882 0 X 24154265 35747381 0 0 0 0 10780356 9214681 0 0 0 0 0 0 12891 11458 1103640 1086347 7531520 3013233 5028171 4518287 15958634 4729724 1846390 1753987 0 0 3289951 2320596 1887224 1587337 64061522 60969798 4992867 4757846 0 0 23275768 23827768 0 0 0 0 0 0 0 0 0 0 1172210 428081 29440845 29013695 X 5008 5208 0 0 34615669 31950895 34620677 31956103 64061522 60969798 X -1216257 4955 -1453272 X X false true X true false X 0 0 0 0 0 0 35142491 37668703 35753549 38037283 40476547 187078573 0 0 0 35142491 37668703 35753549 38037283 40476547 187078573 0 2974183 3300791 3176842 2826850 2187981 14466647 2974183 3300791 3176842 2826850 2187981 14466647 172611926 77264 0 53304 325788 485393 941749 0 77264 0 53304 325788 485393 941749 0 0 35219755 37668703 35806853 38363071 40961940 188020322 0.91805 0.91058 0.00501 0.00308 X 4391217 635352 3755865 1377984 1235290 142694 1235290 858245 377045 527029 284346 242683 4518287 0 PROVIS. FOR EMPLOYEE JUBILEE/S 207270 PAYABLES TO RELATED COMPANIES 118738 SCHOLARSHIP FUND 102073 428081 42027019 4955 -36734 -31779 42058798 -79067 -79067 41979731 43275055 79067 79067 43195988 43195988 SCHEDULE D, PART XI, LINE 2D - OTHER ADJUSTMENTS: TAX PROVISION ADJUSTMENT (68,065) NET RESULT SUBSIDIARIES 104,799 SCHEDULE D, PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL ACTIVITY (79,067) SCHEDULE D, PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL ACTIVITY 79,067 Europe (Including Iceland and Greenland) 1 1327 Program Services TAX RESEARCH; SALES 24364670 East Asia and the Pacific 2 178 Program Services TAX RESEARCH; SALES 2703588 Middle East and North Africa 0 142 Program Services TAX RESEARCH; SALES 1045128 North America 1 96 Program Services TAX RESEARCH; SALES 435299 Central America and the Caribbean 0 118 Program Services TAX RESEARCH; SALES 423800 4 1861 4 1861 28972485 28972485 false false true false false true SCHEDULE F, PART I LINE 2: THE IBFD DOES NOT MAKE OR RECEIVE GRANTS. IBFD PROGRAM SERVICE ACTIVITIES DO NOT INCLUDE GRANTMAKING. X X X X false false false false false false false true false KOMMER VAN V VICTOR CHIEF CONSULTING OFFICER 258888 0 17744 0 0 0 64919 0 0 0 341551 0 0 0 SLAGTER JM JAN MAARTEN CEO 287698 0 0 0 0 0 52701 0 0 0 340399 0 0 0 OBUOFORIBO BMR BELEMA CHIEF KNOWLEDGE CENTER 252334 0 17744 0 0 0 42866 0 0 0 312944 0 0 0 GREEF DE TE TJERK as of 112 CHIEF IT TECH & DATA 236469 0 0 0 0 0 34423 0 0 0 270892 0 0 0 VAN DER MEULEN H HANITA CHIEF MARKETS & CLIENTS 218228 0 0 0 0 0 48612 0 0 0 266840 0 0 0 BRANDT LP WIENEKE as of 112 CHIEF PRODUCT MANAGEMENT & DEL 220762 0 0 0 0 0 43120 0 0 0 263882 0 0 0 KOSTERS LF BART SENIOR PRINCIPAL ASSOCIATE 158911 0 1070 0 0 0 35853 0 0 0 195834 0 0 0 GOEDE DE JJP JAN SENIOR PRINCIPAL ASSOCIATE 151778 0 12027 0 0 0 24466 0 0 0 188271 0 0 0 NIEK DE JONG FINANCE MANAGER 148808 0 1070 0 0 0 28801 0 0 0 178679 0 0 0 STOFFELE DICKMANNEAE EDMEE HEAD OF HR 150651 0 0 0 0 0 20978 0 0 0 171629 0 0 0 PROF DR P PISTONE ACADEMIC CHAIR 220402 0 0 0 0 0 0 0 0 0 220402 0 0 0 SCHEDULE J, PART I, LINE 7: THE IBFD PERIODICALLY PAYS DISCRETIONARY BONUSES TO EMPLOYEES IN RECOGNITION OF PERFORMANCE. FORM 990, ITEM K, OTHER FORM OF ORGANIZATION: FOUNDATION UNDER DUTCH LAW. FORM 990, PART V, LINE 2A: THE IBFD HAS 225 EMPLOYEES WHO ARE LOCATED IN AMSTERDAM, THE NETHERLANDS. ALL WAGE AND TAX STATEMENTS ARE FILED WITH THE DUTCH TAX AUTHORITY (THE BELASTINGDIENST) AND NOT WITH THE US INTERNAL REVENUE SERVICE. THE NUMBER OF EMPLOYEES REPORTED ON IRS FORM W-3 IS THEREFORE ZERO. FORM 990, PART VI, SECTION B, LINE 11B: THE ORGANIZATION'S FORM 990 IS PREPARED BY BDO USA AND IS PROVIDED TO THE CEO WHO IS RESPONSIBLE FOR TAX FILINGS. FORM 990, PART VI, SECTION B, LINE 14: THE IBFD DOES NOT HAVE AN INTERNAL DOCUMENT RETENTION AND DESTRUCTION POLICY BUT COMPLIES WITH THE DOCUMENT RETENTION AND DESTRUCTION POLICY PROMULGATED BY LEGISLATION AND REGULATIONS IN THE NETHERLANDS. THIS REQUIRES DOCUMENTS TO BE RETAINED FOR AT LEAST 7 YEARS IN THE CASE OF GENERAL BUSINESS DOCUMENTS OR INDEFINITELY FOR SPECIFIC TYPES OF DOCUMENTS, E.G. CORPORATE DOCUMENTS, PURCHASE RECORDS OF ASSETS, LEASE AGREEMENTS, ETC. FORM 990, PART VI, SECTION B, LINE 15: THE CHAIRMAN OF THE BOARD OF TRUSTEES DETERMINES THE REMUNERATION OF THE CEO WITH THE ASSISTANCE OF A DELEGATED COMMITTEE OF THE BOARD OF TRUSTEES. THE HR DEPARTMENT PERIODICALLY REVIEWS WITH THE ASSISTANCE OF AN EXTERNAL ADVISOR THE COMPENSATION OF THE OFFICERS. FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF THE IBFD ARE ON FILE WITH AND AVAILABLE THROUGH THE NETHERLANDS CHAMBER OF COMMERCE (KAMER VAN KOOPHANDEL). FORM 990, PART VI, LINE 20: THE FOUNDATION'S COMPLETE PHONE NUMBER IS 31-020-554-0135. THE PHONE NUMBER IS TRUNCATED ON FORM 990 DUE TO IRS EFILE RESTRICTIONS. FORM 990, PART VII, COLUMN D: COMPENSATION IS PAID TO EMPLOYEES WHO ARE LOCATED IN THE NETHERLANDS AND WHO ARE NOT US CITIZENS OR US RESIDENTS. NO US TAX DOCUMENTS WERE REQUIRED FOR THESE EMPLOYEES' WAGES. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: CURRENCY TRANSLATION ADJUSTMENTS: -$1,416,538 TAX PROVISION ADJUSTMENTS: $ 68,065 NET RESULT SUBSIDIARIES: -$ 104,799 --------------- -$1,453,272 Form 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES (US TERM = BOARD OF DIRECTORS) APPOINTS AN AUDIT COMMITTEE WHICH HAS OVERSIGHT OVER THE AUDIT OF IBFD'S FINANCIAL STATEMENTS. THERE ARE 2 MEETINGS DURING THE YEAR: ONE TO DISCUSS THE INTERIM AUDIT FINDINGS (PROCESSES RELATED AUDIT) AND ANOTHER MEETING TO DISCUSS THE AUDIT FINDINGS RELATED TO THE ANNUAL FINANCIAL ACCOUNTS. IN BOTH MEETINGS, THE EXTERNAL AUDITOR PRESENTS HIS REPORTS TO THE AUDIT COMMITTEE. THE OVERSIGHT PROCESS HAS NOT CHANGED IN THE LAST YEAR. FORM 990 PART IX LINE 11G DESCRIPTION:PUBLICATION FEES TOTAL FEES:6095617 FORM 990 PART IX LINE 11G DESCRIPTION:ADVISING FEE TOTAL FEES:897812 FORM 990 PART IX LINE 11G DESCRIPTION:LECTURERS TRAINING TOTAL FEES:452688 IBFD NORTH AMERICA INC 4501 FAIRFAX DRIVE STE 301 ARLINGTON VA 222031656 542181052 See Part VII VA See Part VII C Corp 2577781 800104 1.00000 true IBFD Asia SDN BHD Suite 2203 Level 22 Centrepoint Lingkaran Syed Putra Kuala Lumpur MY 59200 See Part VII MY See Part VII C Corp 679011 833320 1.00000 true IBFD Beijing International Taxation Cons Ste 702Fl 7Bldg C of V Chao yang Dist Beijing CH 100020 See Part VII CH See Part VII C Corp 260329 443194 1.00000 true false false false false true false false false false false true true true false true true true false IBFD CHINA INC E 121382 FMV IBFD ASIA SDN BHD E 67103 FMV IBFD North America Inc E 55624 FMV IBFD North America Inc L 896995 FMV IBFD North America Inc P 1776499 FMV IBFD ASIA SDN BHD P 703401 FMV IBFD CHINA INC P 269760 FMV IBFD North America Inc Q 65631 FMV IBFD North America Inc R FMV PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: (1)NAME OF RELATED ORGANIZATION: (A)IBFD NORTH AMERICA INC. (B)Primary ACTIVITY: DATABASING AND INFORMATION BROKERING (D)DIRECT CONTROLLING ENTITY: INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION (2)NAME AND ADDRESS OF RELATED ORGANIZATION: (A)IBFD ASIA SDN. BHD SUITE 22.03, LEVEL 22, CENTREPOINT SOUTH NO 1 THE BOULEVARD, MID VALEY CITY LINGKARAN SYED PUTRA, KUALA LUMPUR, MALAYSIA 59200 (B)Primary ACTIVITY: DATABASING AND INFORMATION BROKERING (D)DIRECT CONTROLLING ENTITY: INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION (3)NAME AND ADDRESS OF RELATED ORGANIZATION: (A)IBFD BEIJING INTERNATIONAL TAXATION CONSULTING CO. SUITE 702, FLOOR 7, BUILDING C OF VANTONE CENTRE 6 CHAOWAI STREET CHAOYANG DISTRICT, BEIJING, CHINA 100020 (B)Primary ACTIVITY: DATABASING AND INFORMATION BROKERING (D)DIRECT CONTROLLING ENTITY: INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION