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 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:

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 webinar

Publications

Data centres: the good, the bad and the ugly [Taxes Committee]

This discussion at the IBA Annual Conference Toronto 2025 looked at the explosive growth of global data generation, examining how rising AI workloads, hyperscaler expansion and power scarcity are reshaping the fundamentals of site selection, permitting, energy strategy and infrastructure planning.

Released on Feb 27, 2026

The evolution of the tax adviser’s role in Mexico within an increasingly demanding fiscal and judicial environment

This article analyses the transformation of the tax adviser’s role in Mexico within a context characterised by intensified tax enforcement, technological oversight, judicial reform and evolving client expectations. It argues that the profession has evolved from being a predominantly technical function into a strategic, preventive, interdisciplinary and ethical practice, focused on risk management and legal certainty.

Released on Feb 27, 2026

To move or not to move, taxation is the question

This panel at the IBA Annual Conference in Toronto explored the tax implications of changing residency and how tax policy, politics and personal priorities drive mobility for internationally active families and entrepreneurs. The discussion covered, among other things, exit taxes and dual residency, permanent establishment (PE), controlled foreign corporation (CFC) regimes, new tax law developments and family and succession law issues. Against a backdrop of political volatility and regulatory change, the panel distilled practical guidance drawn from recent cases and experiences in the US, Mexico, France, Spain and Israel.

Released on Feb 24, 2026

Structuring investments in the Canadian resource industry

This panel session at the IBA Annual Conference in Toronto included a discussion of considerations for inbound investments into Canadian resource companies, challenges associated with Canada’s foreign affiliate dumping regime, repatriation strategies and Canada’s unique flow-through share financing regime for early stage capital.

Released on Feb 24, 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/.