Francesco Gucciardo


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


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.

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How do the OECD and the UN address international tax issues (past, present and future)?

The panel discussed how the Organisation for Economic Cooperation and Development (OECD) and the UN address international taxation concerns, starting with a look at the approach adopted in the past up to the present day, recent developments concerning the OECD’s Global Minimum Corporate Tax Rate, followed by an analysis of the solutions provided by both the OECD and the UN to address the tax challenges arising from the digitalisation of the economy. The likelihood of cooperation between the two organisations was also discussed. The panel also presented the perspectives of India and the US on these issues.

Released on May 27, 2024

Transitioning into a ‘brave new world’ of Pillar Two

The panel discussion was focused on the critical aspects and potential impact of the OECD Pillar Two Model Rules framework on various tax and corporate structures. The first segment of the discussion was dedicated to how Pillar Two affects investment funds, certain International Financial Reporting Standards definitions and considerations, the particulars concerning joint ventures and the ramifications of Pillar Two in the context of mergers and acquisitions. The first half of the discussion highlighted the critical factors that must be taken into account for the strategic structuring of investments in accordance with Pillar Two. In the second half, attention shifted towards a comprehensive review of the recent developments in regard to US foreign tax credits, a topic of significant relevance given its potential influence on cross-border investments and the international tax landscape.

Released on Apr 08, 2024

M&A in turbulent times – how to get the deal done (2024)

This session focused on four topics in regard to mergers and acquisitions (M&A): (1) redomiciliations, (2) spin-offs and demergers, (3) selected Organisation for Economic Co-operation and Development Pillar Two topics focusing on contractual clauses and (4) transfer taxes. For most of the agenda items, the local special rules and practical takeaways were highlighted.

Released on Apr 08, 2024

Securitisation and derivatives markets (2024)

The panel examined the latest trends on securitisation transactions from a tax perspective in various jurisdictions. The presentation focused on new case law on securitisation funds, US rules for withholding on structured notes, the European Union’s Faster and Safer Relief of Excess Withholding Taxes proposal, derivative taxation in the UK and, finally, beneficial ownership and the payment of dividends and interest in various European countries.

Released on Apr 08, 2024