Co-Chair
Francesco Gucciardo

Co-Chair
Christian
Wimpissinger

Taxes Committee

The IBA's widely respected and very active Taxes Committee offers its members access to the highest quality technical, practical and professional tax expertise to assist in understanding and finding solutions to international tax issues and concerns.

About the 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

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

BEFIT public consultation

Inputs on 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 webinar

Publications

France’s draft Finance Bill for 2025 - balancing fiscal justice and economic growth

As France faces significant economic challenges characterised by mounting public debt and a record-high deficit, the draft Finance Bill for 2025 is currently being discussed before the French Parliament. The Bill seeks to reduce the public deficit from seven per cent to five per cent of gross domestic product through a €19bn revenue increase, introducing new taxes targeted at high-income individuals and large corporations. The legislative process is complicated by a hung parliament and social crises. Despite the government’s efforts to address all the issues at stake, ongoing political instability raises questions about the efficacy and stability of France’s economic policies.

Released on Nov 25, 2024

New tax developments in Turkey 2024

Various changes were made to the Turkish tax system via Act No 7524, which was published in the Official Gazette on 2 August 2024. This article describes some of the important changes resulting from the Act.

Released on Nov 22, 2024

The incentive regime for large investments in Argentina - an overview

This article provides an overview of the Incentive Regime for Large Investments (RIGI) established by Law 27742 in Argentina, which offers a comprehensive framework of tax, customs and foreign exchange incentives aimed at promoting significant investments in key business sectors. This article explores the main features, eligibility requirements and benefits of the RIGI, highlighting its potential to attract substantial foreign and domestic investments in Argentina.

Released on Nov 21, 2024

Value-added tax on digital services in Peru

Legislative Decree No 1623, enacted on 4 August 2024, has introduced significant changes to Peru’s framework on value-added tax, extending its application to digital services and intangible goods acquired by Peruvian consumers from foreign providers. This reform addresses the expanding digital economy, imposing new tax obligations on non-resident providers and payment intermediaries, particularly financial institutions.

Released on Nov 18, 2024

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/.