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.
Chair
Tom Duffy FCCA
Tom is a partner at tax consultancy practice Affecton, specialising in advice on tax function strategy, organisation and operations for large organisations.
Tom is also a regular contributor to the tax press, and prior to joining Affecton, Tom was head of UK tax and head of tax services at the Royal Dutch Shell Group. He has been active in ACCA’s technical activities for many years, and prior to the inception of the Forum was a member of the ACCA Tax Technical Committee.
Tom spent over 20 years with Royal Dutch Shell and builds on the experience gained there of managing tax, and a tax function, in a commercial environment to inform his insight into the pressures facing business of all sizes in the current challenging environment. He also brings expertise based on his contact with tax authorities and understanding of the differing approaches adopted around the world, and the pressures these bring to bear on all working in the tax field
ACCA expert
Chas Roy-Chowdhury
Head of taxation, ACCA
Chas joined the technical department of ACCA in 1991 after 11 years working in private practice.
He chairs the Taxation Working Group of UEAPME (European Association of Craft, Small and Medium-sized Enterprises) and sits on the Indirect and Direct Tax Working Parties at Fédération des Experts Comptables Européens (FEE).
He is in regular contact with Government departments including the European Commission, HM Treasury and HM Revenue and Customs through both formal committees and ad hoc meetings. He has made presentations on key international tax issues to the European Parliament and gives evidence on a regular basis before parliamentary select committees, and contributed to the EU Commission consultation process for the Common Consolidated Corporation Tax Base (CCCTB) and the VAT.
Chas spreads the message on key tax issues to the broader public and opinion formers via the media. He makes regular appearances across local, national and international television and radio stations and enjoys wide coverage in print media.
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.
