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The IBA’s response to the situation in Ukraine
Co-Chair
Su-Mei Ban
Co-Chair
Reto Heuberger
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
The New Era of Taxation
15 Sep - 16 Sep 2022
Barcelona, Spain
IBA Annual Conference Miami 2022
30 Oct - 04 Nov 2022
Miami Beach, USA
Tax developments by jurisdiction
The Taxes Committee has published its annual update on tax developments by jurisdiction for 2020. Find out more here
Publications
Updates on EU measures and developments
This panel, at the 11th Annual IBA Finance & Capital Markets Tax Virtual Conference, discussed a selection of European Union measures and developments, starting with the United Kingdom experience after Brexit, then discussing the recent European Commission proposal for a Directive regarding shell entities of 22 December 2021 (COM (2021) 565 final, expected to be implemented by June 2023 with effect from 1 January 2024, and some case studies on withholding tax challenges.
Released on May 17, 2022
The international tax aspects of 'de-SPACing'
A report on a conference session at the 11th Annual IBA Finance and Capital Markets Tax Virtual Conference 2022 on special purpose acquisition companies, specifically the ‘de-SPACing’ process, in which a private company is acquired, in respect of international tax.
Released on May 12, 2022
Tax litigation
This panel, at the 11th Annual IBA Finance and Capital Markets Tax Virtual Conference 2022, examined recent tax cases in the courts of various jurisdictions. The cases discussed covered a wide range of topics that impact cross-border finance and capital markets, including discussions on alleged treaty abuse, attorney–client privilege, financing transactions and beneficial ownership.
Released on May 12, 2022