Co-Chair
Annabelle
Bailleul-Mirabaud
Co-Chair
Francesco Gucciardo
Taxes Committee
The Taxes Committee encourages interface between international tax specialists and promotes the building of networks among tax lawyers worldwide to assist them in better serving the interests of their clients. The committee is divided informally into four practice group areas: Income Taxes, Other Taxes, Tax Litigation and Employee Benefits.
Members are encouraged to contribute to the committee newsletter which is published two to three times per year and to present papers at committee conferences and seminars. The committee also offers tax executives a forum, in its Tax Executives group, to exchange expertise and skills with their colleagues in industry on topics of special interest.
Forthcoming conferences and webinars View All Conferences
IBA Annual Conference Toronto 2025
02 Nov - 07 Nov 2025
Toronto , Canada
15th Annual London Finance and Capital Markets Conference
26 Jan - 27 Jan 2026
London , England
IBA Annual Conference Copenhagen 2026
04 Oct - 09 Oct 2026
Copenhagen , Denmark
Tax developments by jurisdiction
The Taxes Committee has published its annual update on tax developments by jurisdiction for 2024. Find out more here
Public consultations
The IBA Taxes Committee regularly submit responses to public consultations on international tax law. We wish to express our gratitude to the committee members that have put together these focused and high-quality contributions on complex topics within a very tight time frame. The contributions highlight fundamental issues and challenges created by the respective proposals, and provide suggestions for how to address those.
Our most recent responses can be found below:
Digital content
Webinars
Tax trends in Asia: regional tax updates and perspectives on global developments
The OECD’s two pillars, which address the tax challenges arising from the digitalisation of the economy, continue to drive tax changes on a global scale. In tandem, local tax laws and the economic environment are also rapidly evolving in many Asian jurisdictions. These are critical considerations for businesses and investments into Asia.
This webinar discusses and provides tax law updates on these salient topics, not only from the taxpayer’s perspective, but also from the tax authorities’ position.
Watch webinarPublications
Taxing intellectual property for multinationals in Australia: international misalignment?
The Australian Taxation Office (ATO) continues to pay close attention to the taxation of software arrangements. Its views have the potential to cause international misalignment on the way that certain cross-border payments are treated for taxation purposes. This article discusses the ATO’s guidance and a number of developing landmark Australian tax cases covering what constitutes a ‘royalty’.
Released on Apr 13, 2025
Price points and pressure points: multinationals’ transfer pricing in practice during a time of uncertainty
Historically, multinational companies have made operational decisions based primarily on strategic and commercial objectives, with tax professionals later reviewing and refining the resulting structures to ensure tax efficiency. But as major economies, including the US, introduce tariffs and other trade measures, transfer pricing is taking on a more prominent role in shaping business decisions. Although it may not be the central factor, it is becoming an influential consideration in corporate strategy, particularly in regard to a shifting geopolitical landscape.
Released on Apr 13, 2025
Duties and deductions in Canada and the US: the taxing truth about tariffs
The era of tariff-free global trade has long enabled supply chains to operate with stability and predictability. While pricing, supplier selection and customer relationships have always been influenced by various factors, the absence of tariff-related friction established a status quo; one that is now undergoing significant disruption. Another critical factor to evaluate for all Canadian taxpayers impacted by tariffs is their deductibility and the legal grounds based on which such deductions may be claimed.
Released on Apr 13, 2025
Company tax liabilities on ceasing operations in Ethiopia
The notion of taxing a taxpayer when they end their residential status in a country has been an issue for debate among scholars. Countries view the main risk associated with such withdrawal from the jurisdiction as the erosion or complete disappearance of the tax base. Tax is levied in such circumstances in order to provide the relevant tax authority with an opportunity to secure income tax from the departing individual without having to deal with the instant realisation of tax gains or losses. However, the Ethiopian principle in regard to an exit tax is focused on a perceivable gain obtained by the taxpayer upon ceasing residency in the country, which often comes with the disposal of investment assets through a sale or transfer.
Released on Mar 03, 2025
Join us on LinkedIn
If you are a member of the Taxes Committee, for additional networking opportunities, programs, interviews with fellow members and tips all exclusive to members, join our LinkedIn page at: https://www.linkedin.com/groups/7438658/.