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:
Dispute prevention and resolution
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
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
Navigating the intricacies of tax residency in Zambia for corporate entities
This article examines the intricacies surrounding the concept of a ‘place of effective management’ in determining tax residency for foreign corporate entities in Zambia. While Zambia’s Income Tax Act incorporated the concept of a ‘place of effective management’ to align with international practice, the undefined concept creates uncertainty that leaves the concept open to various interpretations. This article further critiques the inadequacy of the guidance provided by Zambia’s tax authority on the concept and compares the concept of a place of effective management with the alternative concept of a ‘head or main office’ in achieving certainty in the determination of the tax residence of corporate bodies.
Released on Jan 08, 2025
International mobility in the United Republic of Tanzania
This article provides a high-level overview of the taxation landscape for entities seeking to establish their business or invest in the United Republic of Tanzania. The current landscape provides for taxes payable or which entities are liable to collect and remit to the tax authorities in the United Republic of Tanzania. The article also discusses the potential tax consequences should an entity seek to exit the country. In this regard, the article examines both voluntary and compulsory exit situations.
Released on Jan 08, 2025
Navigating the UAE’s new corporate tax landscape: key considerations for businesses
The United Arab Emirates (UAE) has historically been known as a tax-friendly jurisdiction, attracting multinational corporations, family offices, investors and individuals to the country. However, in response to evolving global tax policies and a strategic shift away from the reliance on hydrocarbon revenues, the UAE has undertaken significant tax reforms, including the introduction of corporate tax at the federal level in 2023. This article explores the UAE’s evolving corporate tax environment, examining key corporate tax considerations and recent developments that impact businesses operating within the UAE.
Released on Jan 08, 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/.