Co-Chair
Annabelle
Bailleul-Mirabaud
Co-Chair
Francesco Gucciardo
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.
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.
25 Feb 2025 1300 - 1430 GMT
Webinar
02 Nov - 07 Nov 2025
Toronto , Canada
The Taxes Committee has published its annual update on tax developments by jurisdiction for 2024. Find out more here
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
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 webinarThis article examines the intricacies surrounding the concept of a ‘place of effective management’ in determining tax residency for foreign corporate entities in Zambia. While Zambia’s Income Tax Act incorporated the concept of a ‘place of effective management’ to align with international practice, the undefined concept creates uncertainty that leaves the concept open to various interpretations. This article further critiques the inadequacy of the guidance provided by Zambia’s tax authority on the concept and compares the concept of a place of effective management with the alternative concept of a ‘head or main office’ in achieving certainty in the determination of the tax residence of corporate bodies.
Released on Jan 08, 2025
This article provides a high-level overview of the taxation landscape for entities seeking to establish their business or invest in the United Republic of Tanzania. The current landscape provides for taxes payable or which entities are liable to collect and remit to the tax authorities in the United Republic of Tanzania. The article also discusses the potential tax consequences should an entity seek to exit the country. In this regard, the article examines both voluntary and compulsory exit situations.
Released on Jan 08, 2025
The United Arab Emirates (UAE) has historically been known as a tax-friendly jurisdiction, attracting multinational corporations, family offices, investors and individuals to the country. However, in response to evolving global tax policies and a strategic shift away from the reliance on hydrocarbon revenues, the UAE has undertaken significant tax reforms, including the introduction of corporate tax at the federal level in 2023. This article explores the UAE’s evolving corporate tax environment, examining key corporate tax considerations and recent developments that impact businesses operating within the UAE.
Released on Jan 08, 2025
The Kingdom of Bahrain is undergoing a significant economic transformation as it moves away from its historical reliance on oil and gas reserves. In this respect, Bahrain has strategically diversified its economy, emerging as a prominent business hub within the Gulf Cooperation Council (GCC). This transformation is marked by recent tax reforms, including the introduction of value-added tax (VAT) and a domestic minimum top-up tax, reflecting Bahrain’s aim to establish its long-term economic stability. This article examines the tax environment in Bahrain and the implications for businesses aiming to establish or expand their presence in Bahrain.
Released on Jan 08, 2025
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/.