This Section, integrated by members of the AEDAF that unites the condition of experts in international taxation in professional practice or in the university area, has the following functions:  

• It will act as an observatory to detect those trends and specific problems of international, community and compared taxation that result from greater relevance for the professional practice of its associates.  

• It will attend the Management Board in the area of international, community and compared international taxation in making decisions that express the position of the AEDAF and in the preparation of regulatory proposals.  

• In accordance with the Management Board, it will prepare documents directed at informing on proposal prepared by the OECD, the European Commission, the General Tax Directorate and other organisations competent in the area of international taxation.

• It will prepare executive documents destined for the associates, point out trends and problems, as well as its specific practical relevance. 

• It will promote conferences, seminars, studies and publications that permit a deeper analysis of the issues that present greater interest for the associates.