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

Structures and strategies for private credit funds

Gathering legal experts from the United States and across Europe, this panel at the 25th Annual IBA/ABA US and Europe Tax Practice Trends conference in Amsterdam convened to discuss structuring considerations, strategies and other emerging issues relevant for private credit funds.

Released on Nov 04, 2025

Cross-border VAT: challenges, opportunities and the future of tax compliance

This panel at the New Era of Taxation conference in Milan, in September 2025, discussed the complexities of VAT on cross-border transactions with a specific focus on the supply chain of goods supplied by a non-European Union taxable person into the EU and subsequent intra-community supplies. As the panel was composed of experts from Germany, Italy, Austria and Switzerland, each of the speakers shared their insight on the VAT treatment and challenges encountered in their respective jurisdictions.

Released on Nov 04, 2025

Modernising payments and cross-border tax refunds: the implications of US Executive Order 14247

Executive Order (EO) 14247, Modernising Payments To and From America's Bank Account, mandates an end to paper cheques for all United States federal payments, including tax refunds, by 30 September 2025. This article analyses the EO’s impact on expatriate assignees, inbound non-resident taxpayers, multinational employers and non-US individuals or entities with US tax obligations.

Released on Jul 23, 2025

VAT on digital services in Sri Lanka: taxing the cross-border supply of services provided by electronic platforms

This article examines the imposition of VAT on digital services in Sri Lanka, specifically focusing on the supply of services by non-residents via electronic platforms to Sri Lankan consumers. It explores the current legislative framework, implementation challenges and the broader implications on the cross-border supply of digital services.

Released on Jul 18, 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/.