Su-Mei Ban


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 2023. 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


This webinar will discuss and provide tax law updates on these salient topics, not only from the taxpayer’s perspective, but also from the tax authorities’ position.

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The First Latin American and Caribbean Tax Summit for Inclusive, Sustainable and Equitable Global Taxation

The First Ministerial Latin America and the Caribbean Tax Summit for Inclusive, Sustainable and Equitable Global Taxation took place on 27 and 28 July in Cartagena de Indias, Colombia. It was attended by authorities from the ministries of finance and economy of 16 countries, as well as political leaders and representatives of international, regional and civil society organisations. This article summarises the conference.

Released on Sep 03, 2023

Should the term ‘business profits’ be defined under domestic law? Mexico and the denial of treaty benefits to foreign residents

The Mexican Tax Administration Service has construed the term ‘business profits’ under domestic law, leading to the denial of treaty benefits to foreign residents. Federal tax courts have supported this interpretation, resulting in double taxation due to a deficient interpretation.

Released on Sep 03, 2023

The OECD global minimum tax: impact on family offices

Family offices are not the intended target of the OECD global minimum tax initiative, but advisers may be underestimating the number of private wealth structures that will be affected by these rules. This article explains how family office structures can be subject to the global minimum tax and recommends that these organisations assess the consequences – and consider options for mitigation.

Released on Sep 03, 2023

Overriding importance of legal privilege reconfirmed by Belgian Constitutional Court in DAC-6 case

Legal professional privilege is not to be tampered with. It is a principle of such a fundamental nature that it imposes itself even on legislators. This is, in essence, the Belgian Constitutional Court’s message in its judgment of 20 July 2023 in a matter initiated by the Order of Flemish Bars (Orde van Vlaamse Balies or OVB) and other petitioners against the Flemish regional implementation decree of the DAC-6 Directive, as this article explains.

Released on Sep 03, 2023