The forum reviews developments in tax policy and administration and develops ACCA’s policy positions in relation to them. It comprises a global network of experts and opinion formers who are all experienced in tax matters. The forum’s goals include reviewing what taxes do and how they should be administered, in the light of the widespread trend towards greater tax simplification and the increasing connection between tax and public policy on business and the environment.
Tax is one of the most important elements in modern society, and accountants play a pivotal role in ensuring the smooth running of tax compliance processes around the world while advising their clients and employers on how best to comply with their legal obligations.
ACCA’s own research has highlighted the unique position of trust which accountants hold as stakeholders in the tax system, which in turn gives them an unrivalled position to act as intermediaries between taxpayers and the authorities and policy makers who shape tax systems.
This forum brings together experts from around the world with experience from high-street practices to household names, representing industry and tax authorities in a safe and confidential environment to review developments in tax policy and administration, and develops ACCA’s policy positions in relation to them.
The forum’s goals include reviewing what taxes do and how they should be administered. This is particularly important in light of widespread calls for tax simplification. It also reflects the growing connection between tax and public policy, particularly in relation to business and the environment.
These issues are becoming increasingly important in a digitalised world, as digitalisation has implications both for how taxes are administered and for the underlying activities that tax systems seek to regulate.
The forum was central in developing ACCA’s world-leading Global Policy on Taxation and contributes to the ongoing Public Trust in Tax research programme, now jointly pursued with the OECD alongside CAANZ and IFAC.
Members
| Sara Harvey Director, Hines Harvey Woods, UK | Tom Duffy Consultant, Affecton, UK | KC Law Retired Tax Partner, PwC, Hong Kong |
| Belinda Young Director, Centregroup of Companies, Singapore | Fergus W T Wong Director, Tax Knowledge Management, PwC, Hong Kong | Nisreen Rehmanjee John Keells Group, Sri Lanka |
| Ken Garvey Partner, Cusack Garvey, Ireland | Mukesh Gunamal Director, EY, UK | Jeff Lermer Director, Jeff Lermer and Associates, UK |
| Joel Steinhart Director, Granite Management Ltd, Wealth Manager at LCM Wealth Management Limited, UK | Jonathan Beckerlegge President, Sovereign Global Partnership LLP, UK | Alkarim Dhalla HMRC, UK |
| Andrew Courts Director, Lescott Courts Ltd, UK | Dean Carey Partner, Constable VAT Consultancy LLP, UK | Caesar Wong Managing Director, RSM Hong Kong, Hong Kong |
| Curtis Best Managing Director, Andersen Tax LLC, US | Simone Malby Consultant, UK | Omer Zaheer Meer Managing Partner, Millenium Law and Corporate Company, Pakistan |
| Robert Salter Director, Expatriate and Employment Tax, Blick Rotheberg Ltd, UK | Matthew Wong China Tax Partner, PwC, China | Nauman Mian Chief Financial Officer, Bayt.com Inc, United Arab Emirates |
| Dr Veerinderjeet Singh Chairman, Tricor Malaysia, Malaysia | Taiwo Oyedele Fiscal Policy Partner and Africa Tax Leader, PwC Nigeria | Iyer Shanker Executive Chairman – Asia, IQEQ, Singapore |
| Cathie Hennelas Managing Director, Rogers Capital – Tax, Mauritius | Phan Vu Hoang Tax Partner, Financial Services Institute, Deloitte, Vietnam | Asif Chaudry Partner, PKF Kenya LLP, Kenya |
| Abdi Dubat Partner, Umuru Wario & Associates, Kenya | Surin Segar Executive Vice President and Head of Group Tax, Maybank Group, Chief Financial Officer, Maybank Foundation, Malaysia | Nasheeda CC Managing Director, Nishe Accounting and Consulting, Dubai, United Arab Emirates |
| Eilis Quinlan Founder, Quinlan & Co Chartered Accountants Ireland |
Key publication
The forum informed ACCA's policy positions on taxation, Global Policy on Taxation of Companies: Principles and Practices (ACCA 2014).
This paper outlines ACCA’s policy on the taxation of businesses, especially multinational corporations. It outlines the general context for issues of corporate tax behaviour, the relevant principles underpinning the design of tax systems, and taxpayers’ responses to them.
