Committee Details | International Bar Association

<!DOCTYPE html> <html lang="en"> <head> <title> Committee Details | International Bar Association</title> <meta http-equiv="Content-Type" content="text/html; charset=utf-8"/> <meta http-equiv="X-UA-Compatible" content="IE=edge"> <meta charset="utf-8"> <meta name="viewport" content="width=device-width, initial-scale=1, user-scalable=no"> <meta name="title" content="Taxes Committee | International Bar Association"> <meta name="keywords"> <meta name="description" content="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."> <meta name="robots" content="index,follow"> <meta property="og:title" content="Taxes Committee | International Bar Association" /> <meta property="og:description" content="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." /> <meta property="og:url" content="https://www.ibanet.org/unit/Taxation+Section/committee/Taxes+Committee/3103" /> <meta property="og:type" content="Website" /> <meta property="og:image" content="https://www.ibanet.org/medias/committee-Taxes-banner-3103.jpg?context=bWFzdGVyfENvbW1pdHRlZS13ZWJzaXRlLWltYWdlc3w3NzQ3MDd8aW1hZ2UvanBlZ3xhR0ZsTDJnMU9TODRPREkzTWpJNU56QXdNVEkyTDJOdmJXMXBkSFJsWlMxVVlYaGxjeTFpWVc1dVpYSXRNekV3TXk1cWNHY3wyMDczZjliNmQ5ZjNmZWI2YzJkOWYzZWU3NTM5M2UzOGZjYjA1ODQzZjRkYjBlNDEzY2E1Y2EzY2E0YmUyMzVi" /> <meta name="twitter:card" content="summary_large_image" /><link rel="shortcut icon" type="image/x-icon" media="all" href="/_ui/responsive/theme-alpha/images/favicon.ico" /> <link rel="stylesheet" type="text/css" media="all" href="/wro/base_responsive.css?v=948153693" /> <link rel="stylesheet" type="text/css" media="all" href="/wro/addons_responsive.css?v=948153693" /> <link rel="stylesheet" type="text/css" media="all" href="/_ui/responsive/theme-alpha/css/owl.carousel.css" /> <link rel="stylesheet" type="text/css" media="all" href="/_ui/responsive/theme-alpha/assets/css/fonts-icons/fontawesome.css" /> <link rel="stylesheet" type="text/css" href="/_ui/responsive/theme-alpha/css/printing.css?v=948153693" media="print">  <script src="https://cdn-ukwest.onetrust.com/consent/01905a83-279f-78f3-85a7-62a38ca23783/OtAutoBlock.js" type="text/javascript" ></script> <script src="https://cdn-ukwest.onetrust.com/scripttemplates/otSDKStub.js" type="text/javascript" charset="UTF-8" data-domain-script="01905a83-279f-78f3-85a7-62a38ca23783" ></script> <script type="text/javascript"> function OptanonWrapper() { } </script>  <script src="/_ui/shared/js/analyticsmediator.js"></script> <script async src="https://www.googletagmanager.com/gtag/js?id=UA-195227663-1"></script> <script> window.dataLayer = window.dataLayer || []; function gtag() { dataLayer.push(arguments); } gtag('js', new Date()); if (true) { // Set default consent settings gtag('consent', 'default', { 'ad_storage': 'denied', 'analytics_storage': 'denied', 'personalization_storage': 'denied', 'security_storage': 'granted', 'ad_user_data': 'denied', 'ad_personalization': 'denied', 'wait_for_update': 500 }); } gtag('config', 'UA-195227663-1'); function trackLogin() { gtag('event', 'login'); } function trackAddToCart(productCode, quantityAdded) { gtag('event', 'add_to_cart', { items: [{ id: productCode, quantity: quantityAdded }] }); } function trackRemoveFromCart(productCode, initialQuantity) { gtag('event', 'remove_from_cart', { items: [{ id: productCode, quantity: initialQuantity }] }); } window.mediator.subscribe('trackLogin', function() { trackLogin(); }); window.mediator.subscribe('trackAddToCart', function(data) { if (data.productCode && data.quantity) { trackAddToCart(data.productCode, data.quantity); } }); window.mediator.subscribe('trackRemoveFromCart', function(data) { if (data.productCode && data.initialCartQuantity) { trackRemoveFromCart(data.productCode, data.initialCartQuantity); } }); </script>  <script> (function(w, d, s, l, i) { w[l] = w[l] || []; w[l].push({ 'gtm.start' : new Date().getTime(), event : 'gtm.js' }); var f = d.getElementsByTagName(s)[0], j = d.createElement(s), dl = l != 'dataLayer' ? 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order-sm-1 pt-md-4"> <h1 class="text-center mt-md-2 mt-4">Taxes Committee</h1> <hr class="banner-hr-line"> <p>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.</p> <div class="sectionBtnGroup row mb-2 ml-md-2 "> <a href="/officer/officerList/3103" type="button" class="btn btn-outline-primary col-lg-4 col-md-5 mr-md-2 mt-2"> View officer list<i class="fas fa-arrow-right pl-2"></i> </a> <a href="/membership/joinTheIBA" type="button" class="btn btn-outline-primary col-lg-4 col-md-6 mt-2"> Join this committee<i class="fas fa-arrow-right pl-2"></i> </a> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="container mb-4 committee-details mt-0 mt-md-3"> <div class="row"> <div class="col-12"> <h2> About the Committee</h2> <p> 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.</p> <p> 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.</p><div class="yCmsComponent col-12"> <h2> Forthcoming conferences and webinars<span class="viewAllConferences"> <a class="btn btn-link" href="/conferences?q=%3AeventDate-asc%3AeventYear%3AUpcoming%3Acommittees%3ATaxes Committee">View All Conferences</a> </span> </h2> <div class="row conferenceEventDetails"> <div class="col-12 col-sm-6 col-md-4 d-flex align-items-stretch committee-box js_committeeLink" data-link="/conference-details/CONF2641"> <div class="card type-conference"> <a class="image-holder" href="/conference-details/CONF2641"> <img src="/medias/2641-thumbnail.png?context=bWFzdGVyfEV2ZW50LWltYWdlcy0yMDI0fDIyMjgxN3xpbWFnZS9wbmd8YUdVMkwyaGxNaTg1TVRjek5ESXpOelV4TVRrNEx6STJOREV0ZEdoMWJXSnVZV2xzTG5CdVp3fGNkMWIxYzUwODA1M2FjNTc3MzU5ZTEzMzViYjdlYjE0ZjJjMThjMzIyMWFjN2Q5NzE2MTg1YTUxMDkyODAxYmQ" class="card-img-top"> </a> <div class="card-body conferenceContent d-flex flex-column "> <div class="block-ellipsis"> <h5 class="card-title mb-3 text-ellipsis"> Navigating political and tax challenges for HNWI </h5> <div> <p class="card-text mb-2"> <span class="font-weight-bold"> <i class="far fa-calendar-alt txt-white"></i> </span> 10 Dec 2024 1430 - 1600 GMT </p> <p class="card-text mb-0"> <i class="fas fa-solid fa-laptop"></i> <span>Webinar</span> </p> </div> </div> </div> <div class="card-footer"> </div> </div> </div> <div class="col-12 col-sm-6 col-md-4 d-flex align-items-stretch committee-box js_committeeLink" data-link="/conference-details/CONF2537"> <div class="card type-conference"> <a class="image-holder" href="/conference-details/CONF2537"> <img src="/medias/2537-thumbnail.jpg?context=bWFzdGVyfEV2ZW50LWltYWdlcy0yMDI1fDE3MDYwMXxpbWFnZS9qcGVnfGFEUXdMMmd6Wmk4NU1UQXhNRGN4TnpjM09ESXlMekkxTXpjdGRHaDFiV0p1WVdsc0xtcHdad3xiZmQ2M2I2OTIyNjkyZmM5OWY4ZDk1ZmI4NDJlYWUxNTI4MGZkYWQzNWNmMGU2ZGM2NThiMjcyMWZjM2NkZTJh" class="card-img-top"> </a> <div class="card-body conferenceContent d-flex flex-column "> <div class="block-ellipsis"> <h5 class="card-title mb-3 text-ellipsis"> 14th Annual London Finance and Capital Markets Conference </h5> <div> <p class="card-text mb-2"> <span class="font-weight-bold"> <i class="far fa-calendar-alt txt-white"></i> </span> 20 Jan - 21 Jan 2025 </p> <p class="card-text mb-0"> <span class="font-weight-bold"> <i class="fas fa-map-marker-alt txt-white"></i> </span> London , England </p> </div> </div> </div> <div class="card-footer"> </div> </div> </div> </div> </div><h2>Tax developments by jurisdiction</h2> <p>The Taxes Committee has published its annual update on tax developments by jurisdiction for 2024. <a href="/LPD/Taxation_Section/Taxes/recentdev2022">Find out more here</a></p> <h2>Public consultations</h2> <p>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.</p> <p>Our most recent responses can be found below:</p> <p><a href="/document?id=OECD-consultation-pillar-2-Dispute-prevention-and-resolution">Dispute prevention and resolution</a></p> <p><a href="/document?id=BEFIT-Public-consultation-2024">BEFIT public consultation</a></p> <p><a href="/document?id=Inputs-on-Resolution">Inputs on Resolution</a></p> <h2>Digital content</h2> <h3>Webinars</h3> <h4>Tax trends in Asia: regional tax updates and perspectives on global developments</h4> <p>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.</p> <p>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.</p> <a href="https://www.ibanet.org/conference-details/CONF2377">Watch webinar</a><div class="publications_holder"> <div class="yCmsComponent"> <div> <div class="cardWrrper news_block"> <div> <div class="row m-0 mb-4 p-0 no-gutters myAccontOption myAccountArticles"> <div class="card col-sm-12 myAccountOptionContent"> <div class="card-header"> <h2 class="d-inline"> Publications<div class="all_links mt-sm-0 mt-0"> <a class="btn-link" href="/articles/3103">All articles<i class="fas fa-arrow-right"></i></a> </div> </h2> </div> <div class="card-body publications pl-0 pr-0" > <div class="row no-gutters"> <div class="col-12 col-sm-12">  <div class="articles-section news-articles list-view">  <div class="row"> <div class="col-12"> <div class="section-details pb-2 ml-2"> <h2 class="card-title card__name"> <a href="/New-tax-developments-in-Turkey-2024">New tax developments in Turkey 2024</a> </h2> <p class="card-text mb-2 articleDescription ellipsis_small_screen"> Various changes were made to the Turkish tax system via Act No 7524, which was published in the Official Gazette on 2 August 2024. This article describes some of the important changes resulting from the Act.</p> <p> <strong>Released on</strong> <span class="releasedDate"> Nov 22, 2024</span> </p> </div> </div> </div>  <div class="row"> <div class="col-12"> <div class="section-details pb-2 ml-2"> <h2 class="card-title card__name"> <a href="/Value-added-tax-on-digital-services-in-Peru"> Value-added tax on digital services in Peru </a> </h2> <p class="card-text mb-2 articleDescription ellipsis_small_screen"> Legislative Decree No 1623, enacted on 4 August 2024, has introduced significant changes to Peru鈥檚 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.</p> <p> <strong>Released on</strong> <span class="releasedDate"> Nov 18, 2024</span> </p> </div> </div> </div>  <div class="row"> <div class="col-12"> <div class="section-details pb-2 ml-2"> <h2 class="card-title card__name"> <a href="/Draft-Italian-Budget-2025-broadens-scope-of-Italian-digital-service-tax">Draft Italian Budget 2025 broadens the scope of the Italian digital service tax </a> </h2> <p class="card-text mb-2 articleDescription ellipsis_small_screen"> Italy鈥檚 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.</p> <p> <strong>Released on</strong> <span class="releasedDate"> Nov 13, 2024</span> </p> </div> </div> </div>  <div class="row"> <div class="col-12"> <div class="section-details pb-2 ml-2"> <h2 class="card-title card__name"> <a href="/preferential-tax-regimes-for-individuals-moving-their-tax-residency-to-Greece">Practical guide on the preferential tax regimes available for individuals moving their tax residency to Greece </a> </h2> <p class="card-text mb-2 articleDescription ellipsis_small_screen"> 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鈥檚 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.</p> <p> <strong>Released on</strong> <span class="releasedDate"> Nov 13, 2024</span> </p> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div> <h2>Join us on LinkedIn</h2> <p>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: <a href="https://www.linkedin.com/groups/7438658/" target="_blank">https://www.linkedin.com/groups/7438658/</a>.</p> </div> </div> </div> </div> <div class="bg-light border-top printOff"> <footer class="py-5"> <div class="container"> <div class="row"> <div class="yCmsContentSlot"> <div class="yCmsComponent w-100"> <div class="content"><style type="text/css">footer, .footer-bottom {background: #01277a !important;} .footer-bottom p, footer p, footer address ,footer li, footer a, .footer-bottom a {color: #FFFFFF!important; 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