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
The New Era of Taxation
11 Nov - 13 Nov 2026
Washington DC , USA
16th Annual London Finance and Capital Markets Tax Conference
25 Jan - 26 Jan 2027
London , England
Tax developments by jurisdiction
The Taxes Committee has published its annual update on tax developments by jurisdiction for 2025.
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.
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.
Publications
Pillar Two and CAMT: competing paradigms for minimum taxation
Minimum taxation has moved beyond a technical exercise and is now reshaping deal structuring, headquarters decisions and tax risk management. This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome discussed how the Organisation for Economic Co-operation and Development’s (OECD) Pillar Two framework (including the side‑by‑side package), the US Corporate Alternative Minimum Tax (CAMT) and emerging UN‑led initiatives are redefining the international minimum tax landscape.
Released on Oct 06, 2026
The future of tax disputes and investment treaties
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome examined the developing intersection between investment treaties and tax disputes, the relationship between tax treaties and the General Agreement on Trade in Services dispute resolution, and recent developments in Mutual Agreement Procedure, including the 2026 Manual on Effective Mutual Agreement Procedures, domestic case law on the interplay between MAP and national court proceedings, as well as the evolving role of alternative dispute resolution in cross-border tax cases.
Released on Oct 06, 2026
Economic substance and GAAR: everything everywhere all at once
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome focused on the application of GAAR and the absence of economic substance by tax authorities in several countries, in particular Denmark, Spain, Canada, India and the United States, and analysed recent trends regarding the approach of tax authorities and rulings by various courts.
Released on Oct 06, 2026
Tariffs! Customs, transfer pricing and supply chain implications
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome examined recent developments in US tariff policy and their interaction with transfer pricing and supply chain structuring. The discussion covered the legal basis of tariffs, recent court judgments, taxpayer responses and practical issues relating to tariff refunds.
Released on Oct 06, 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/.