Chapter I General Provisions

       Article 1 International Tax Law Research Association (the ITLA) is a global non-governmental academic society specified in the research of tax law theory and practice.

       Article 2 The ITLA consists of specialists from various countries or areas of the world who are renowned in the fields of tax law theory and practice.

       Article 3 The ITLA aims to promote the communication and cooperation in tax law research in the world; The ITLA advocates the research in tax law (internal, foreign, international or comparative) in various countries; The ITLA carries out comparisons and introduction of tax laws in developed countries, in order to provide legislative suggestions for the developing countries, particularly transitional China, and to facilitate the progress of the taxation modernization in developing countries.

       Article 4 The ITLA organizes the research in tax law theory and practice through channels of annual meetings, seminars, project research, and academic publications.

       Chapter II Articles of Association (AOA)

       Article 5 This AOA shall take effect after it is approved by the initial meeting. All Initiators shall attend the initial meeting.

       Article 6 This AOA shall be approved unanimously by all initiators.

       Article 7 The AOA may be amended by the council with such amendment proposal by the Chairman or more than five councilors of the ITLA.

       Chapter III Member and Organization

       Article 8 The council is the executive organization of the IATL, and the council shall consist of all councilors.

       Article 9 Tax law researchers from universities (colleges) and institutions or tax law practitioners who agree with this AOA and meet the requirement in Article 10, after paying membership dues-100 Euro per year, may become councilors of the ITLA。

       Article 10 Councilors of the ITLA shall meet the following conditions:

       Professor or professor equivalent from famous universities or research institutions who have profound knowledge in tax law and enjoy high academic fame;

       Persons who hold important positions in legislative, administrative or judicial organs and are accomplished at tax law;

       Persons who hold important positions in non-governmental organizations and are accomplished at tax law;

       Renowned lawyers or accountants who are accomplished at tax law;

       Morally good with no criminal record.

       Article 11 After this AOA being approved, the initiators shall become the councilors of the first council of the ITLA.

       Article 12 A councilor holds office for five years, a successor councilor shall be recommended by a councilor currently holding office. A councilor currently holding office may recommend himself or someone else. No more than ten councilors from the same countries shall be allowed in the ITLA.

       Article 13 A councilor may resign during his office term; he can recommend the replacement person.

       Failing to attend councilors meeting for consecutively two times, a councilor will lose his qualification to be a councilor.

       A councilor shall resign when he is over 65; he can recommend a replacement person at his resign.

       New councilors may be added with recommendation of at least one councilors.

       Article 14 A councilor shall be revoked if he:

       morally bad to violate fundamental ethics and customs;

       is convicted of crime by any judicial organs;

       violates academic ethics by plagiarizing or copying.

       Article 15 Functions and powers of the Council are as follows:

       Determine the sequence of the nationality of the chairman of the IATL;

       Approve the nomination of secretary-general based on the proposal by the Chairman of the IATL;

       Formulate the working plan;

       Review and approve the work report by the Chairman of the ITLA;

       Adjust or add member(s) to the council according to the situation changes;

       Amend the AOA with proposal by the Chairman or five or more councilors.

       Amendments to the AOA may only be passed by at least three forth of the councilors; other issues may be passed by at least half of the councilors.

       The council convenes in principle one time every year.

       Article 16 The position of the Chairman of the ITLA shall be taken in turn by councilors from various countries. If a country has more than one councilor, such issue shall be settled through consultation between those councilors. The term for the Chairman shall be one year and he shall not hold office for a consecutive second time.

       Article 17 The Chairman shall be responsible for calling up the council meetings, organizing seminars and raising funds for such meetings; he shall report to the council when his term expires.

       Article 18 The ITLA sets up a secretariat which consists of one secretary-general and several secretaries.

       The secretary–general shall work under the leadership of the Chairman, and he shall be responsible for the contact and organization of meetings and seminars; he shall also be responsible to handle daily round of the ITLA.

       Chapter IV Funds and Activities

       Article 19 Sources of funds for the IATL are:

       funds for research projects;

       financial assistance from relevant social entities;

       financial aid from government(s);

       membership dues paid by the members.

       Article 20 The ITLA holds annual meeting once every year; such meeting may be held in the country where the Chairman of the ITLA resides, it also may be held in other countries.

       Article 21 The ITLA will sponsor seminars periodically.

       Article 22 The ITLA will apply for research projects organized by various countries, international organizations or non-governmental organizations.

       Article 23 When conditions are met, the ITLA will set up a network station to provide a platform for the communication and interaction between councilors from various countries.

       Article 24 The ITLA shall endeavor to increase the number of the participator countries and to amplify its academic influence in the world.

       Chapter V Supplementary Provisions

       Article 25 The ITLA shall be registered in the Netherlands with its secretariat in China.

       Article 26 This AOA shall be written in Chinese (simplified and complex), English, German, Japanese, French, Russian, all versions shall be of the same effect.

       Article 27 Explanation right to this AOA belongs to the Board of councilors of the ITLA.