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

Tax developments by jurisdiction

The Taxes Committee has published its annual update on tax developments by jurisdiction for 2025. 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 webinar

Publications

Treat-ease? Not if GAARs and the PPT can help it

The implementation of general anti-avoidance rules (GAARs) has been an attempt to prevent the use of tax treaties to enable tax evasion, granting a country’s tax authority enough power to disregard a particular corporate structure or transaction, and deny a benefit granted by a double taxation treaty when tax avoidance could exist. Even so, the task of GAARs comes with challenges, as the interpretation of ‘when’ and ‘how’ GAARs should be applied can vary from one country to another. This session at the 2024 IBA Annual Conference in Mexico City discussed the status on the implementation of GAARs in Brazil, Mexico, Switzerland and the Netherlands.

Released on Nov 25, 2025

Structuring business investment into Mexico

This panel at the 2024 IBA Annual Conference in Mexico City addressed the main recent developments in the tax structuring of foreign investments into Mexico. Considering that such foreign investments are predominantly made by United States investors (41.4 per cent of investment over the period 2006–2024), and by Spanish investors (10 per cent of investment over the same period), the panel focused first on the main general tax implications arising in Mexico for foreign investors.

Released on Nov 25, 2025

Mandatory reporting and the preservation of client rights to privacy, access and privilege

Mandatory reporting obligations adopted by different jurisdictions have created tensions between fundamental principles such as solicitor-client privilege, confidentiality and transparency. As countries implement stricter reporting regimes, different parties face challenges balancing compliance with these principles. This panel at the 2024 IBA Annual Conference in Mexico City discussed the approaches and current developments in different countries on these subjects.

Released on Nov 25, 2025

Tax-AI-tion and the digital divide – how does artificial intelligence impact on tax practice?

This panel at the 2024 IBA Annual Conference in Mexico City provided an in-depth exploration of the challenges and opportunities that AI presents to taxation and transfer pricing. Experts from various countries, including Argentina, Brazil, Mexico, South Korea and Spain, addressed how AI impacts value chains, the evolving role of AI in tax administration, and the regulatory frameworks needed to ensure fair practices.

Released on Nov 25, 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/.