Co-Chair
Francesco Gucciardo
Co-Chair
Christian
Wimpissinger
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
Navigating political and tax challenges for HNWI
10 Dec 2024 1430 - 1600 GMT
Webinar
14th Annual London Finance and Capital Markets Conference
20 Jan - 21 Jan 2025
London , England
Tax developments by jurisdiction
The Taxes Committee has published its annual update on tax developments by jurisdiction for 2024. 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
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 webinarPublications
Value-added tax on digital services in Peru
Legislative Decree No 1623, enacted on 4 August 2024, has introduced significant changes to Peru’s framework on value-added tax, extending its application to digital services and intangible goods acquired by Peruvian consumers from foreign providers. This reform addresses the expanding digital economy, imposing new tax obligations on non-resident providers and payment intermediaries, particularly financial institutions.
Released on Nov 18, 2024
Draft Italian Budget 2025 broadens the scope of the Italian digital service tax
Italy’s digital services tax could undergo its most significant transformation since its introduction in 2020. Initially conceived as a tax targeted at large multinational technology companies, the 2025 Draft Italian Budget drastically broadens the tax's scope, extending its application to resident and non-resident digital enterprises irrespective of their revenue.
Released on Nov 13, 2024
Practical guide on the preferential tax regimes available for individuals moving their tax residency to Greece
Since the end of 2019, Greece has been on list of countries that have enacted favourable tax regimes, designed to attract individuals to move their tax residence to the country. These regimes are the non-dom tax regime, the foreign pensioner’s tax regime and the employee and self-employed regime, known as 5A, 5B and 5C regimes, respectively, as per the corresponding articles in the Income Tax Code, which introduced them. This article provides an overview of the most important features of each of these tax regimes, considering the most recent amendments and administrative interpretations since their enactment.
Released on Nov 13, 2024
The Australian Tax Office’s unique approach to profit attribution and the implications for permanent establishments in Australia
In the view of the authors, the Australian Taxation Office (ATO) persists in adopting a method for attributing profits to permanent establishments (PEs) that is misaligned with international standards. This divergence may result in foreign taxpayers encountering a tax burden in Australia that is considerably more substantial than they might have anticipated. In this article, we examine the ATO’s methodology and explain why it can often culminate in an unusually high tax imposition on PEs within Australia.
Released on Nov 13, 2024
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/.