Co-Chair
Annabelle
Bailleul-Mirabaud

Co-Chair
Fernando Tonanni

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  

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

Tax implications of talent mobility

Downloadable guides

In an era where talent moves as fluidly as capital, organisations are increasingly embracing cross-border mobility as a strategic imperative. Whether driven by business expansion, the evolution of remote work or the pursuit of specialised skills, the movement of employees across jurisdictions has become a defining feature of the modern workforce. Yet, with opportunity comes complexity – particularly in the realm of taxation.

We are pleased to introduce this guide on the tax implications of talent mobility, a comprehensive resource designed to help organisations, advisers and globally-mobile professionals navigate this intricate and ever-evolving landscape. Through a series of jurisdiction-specific articles, this guide will unpack the critical tax considerations that arise when employees live and work outside their home countries.

View the guides  

Tax trends in Asia: regional tax updates and perspectives on global developments

Webinar

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

Game-changing deals: the purchase and sale of sports franchises

Sports franchise investment has entered a new era. Valuations that would have seemed extraordinary a decade ago are now commonplace, and transaction activity shows no sign of slowing. This conference panel brought together practitioners from across the Atlantic to examine what is driving this phenomenon, how cross-border acquisitions are structured from a tax perspective and what unique compliance challenges arise when major sporting events land on US soil.

Released on Jul 15, 2026

Global tax disputes: evolving legal standards and strategic litigation trends

This conference panel examined the evolving landscape of tax disputes. The session explored developments in regard to the Organisation for Economic Co-operation and Development’s mutual agreement procedure and arbitration mechanisms, particularly the impact of the EU’s Directive (EU) 2017/1852 on the resolution of tax disputes. The discussion brought together diverse perspectives from the judiciary and private and corporate practice, providing insights into how tax disputes are resolved in different jurisdictions.

Released on Jul 15, 2026

Insurance in tax-critical transactions

Tax liability insurance has moved firmly into the mainstream of transactional and advisory practice. Over time it has become a recognised instrument of strategic risk management, deployed across restructurings, capital planning exercises, operational tax positions and even disputes already under active audit. This conference panel brought together practitioners from Europe and the US to examine how the market has developed, how policies are structured and negotiated, as well as what happens when things go wrong.

Released on Jul 15, 2026

M&A part two: tax risk and compliance

This conference panel discussed certain M&A considerations, whereby the panellists touched on the considerations for indirect share transfers and certain anti-abuse provisions, such as the limitation on benefits and principal purpose test. They also specifically discussed the new developments under the Organisation for Economic Co-operation and Development’s Pillar Two framework and the side-by-side agreement.

Released on Jul 15, 2026

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/.