Prof. Piergiorgio Valente outlines how geopolitical shifts, technological disruption and the rise of the Global South are reshaping the international tax order. From digitalisation to transfer pricing, he highlights the need for stronger multilateral cooperation and technologically resilient tax systems. He stresses taxpayer rights, inclusive governance and the ethical responsibilities of tax professionals.

A call from Kathmandu to build a fair, coherent and future-ready global tax framework.

Evolution of tax laws in developing countries and the role of tax professionals

The AOTCA 2025 International Tax Conference is a landmark global event bringing together over 1200 delegates from 30+ countries across Asia, Oceania, and Africa.

This year’s theme reflects the growing demand for fair, modern, and sustainable tax systems amid global economic transformation.

Why This Conference Matters

As developing nations face the pressures of globalization, digital disruption, and widening inequality, their tax systems must evolve to be more inclusive, efficient, and growth-oriented.
AOTCA 2025 offers a vibrant platform for:

• Collaboration | among tax professionals, policymakers, and institutions
• Knowledge-sharing | on emerging global tax challenges like green taxation
• Innovation | in tax administration and policy development

Core Topics

The conference features keynotes, expert panels and networking sessions focusing on:

• Tax System | Historical evolution of tax systems in developing countries
• Policy Implementation | Challenges in tax policy implementation in emerging economies
• Tax Professionals | The role and scope of tax professionals in Global Tax compliance
• Digital Transformation | Digital transformation in tax administration: Opportunities and Challenges
• Code of Ethics | Ethical responsibilities and professional conduct of tax professionals in developing economies