Co-Chair
Annabelle
Bailleul-Mirabaud

Co-Chair
Francesco Gucciardo

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

Women in tax roundtable: tax counsel and executives’ perspective on challenges, opportunities and solutions

This panel of women tax counsel and executives at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, analysed the challenges and opportunities faced by in-house tax advisers in an environment characterised by constant regulatory changes, the emergence of AI and the complexity of international reforms such as Pillar Two.

Released on Dec 18, 2025

The death of Pillar Two? Retaliation matters, efficacy and Latin America

This session at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, explored whether the OECD’s global minimum tax project – Pillar Two – can survive a markedly changed political landscape. Co-chairs Ana Cláudia Akie Utumi and Greg Featherman gathered panellists from Europe, the United States and six Latin American jurisdictions to test the regime’s efficacy, likely trajectory and practical impact on tax incentives across the region.

Released on Dec 18, 2025

The current state of M&A in Latin America and beyond (2025)

This panel at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, provided a comparative analysis of legislative changes, practical challenges and emerging trends in Argentina, Brazil, Colombia, Mexico, Switzerland and the United States. Key subjects included indirect transfer rules, treaty protections, anti-abuse measures, tax incentives, and the impact of international tax reforms such as Pillar Two.

Released on Dec 18, 2025

Taxation of sports: players, teams and beyond

This panel at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, examined subjects such as the tax treatment applicable to a player’s image rights, FIFA’s tax regime when having a World Cup in any given country, and other tax matters related to specific court cases involving players were discussed. The panel also analysed the preferred option for the organisation of sports entities, as well as how the proposed changes included in the reform being discussed in the US could impact the taxation of sports.

Released on Dec 18, 2025

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/.