IAFEI’s first webinar of 2026 brought together three distinguished speakers for an in-depth analysis of the challenges CFOs face in a rapidly evolving fiscal and regulatory landscape.

Prof. Piergiorgio Valente – EMEA Area President for IAFEI, Chairman of GTAP, and Italy representative of 3H Academy – opened the session by redefining the role of the modern CFO: no longer merely a guardian of numbers, but a strategic architect of trust, resilience, and long-term value. At the heart of his remarks was the concept of Strategic AI as an organizational transformation tool – shifting from periodic analysis to continuous interpretation, from reactive monitoring to anticipatory governance. The digital twin of the organization enables autonomous risk monitoring and the ability to mirror regulatory frameworks before they are formally applied. In this paradigm, transparency becomes a design principle, not a compliance burden.

Andrea Borroni – Professor of Comparative Law and board member of 3H Academy, joining from Tbilisi – explored the convergence of legal structures and technology, arguing that governance and technology are no longer separate domains but form a single architecture that determines the speed, safety, and global scale of business. He also presented his Springer-published volume Metaverses Reshaping Law, Economy and Society, opening a broader discussion on the metaverse as a potential laboratory of normative formation, raising new cross-jurisdictional questions around ownership, monetization, and digital governance.

Dr. Ruston Tambunan – Past Chairman of AOTCA (Asia Oceania Tax Consultants’ Association) and board member of GTAP, joining from Jakarta – focused on the two most pressing tax priorities for CFOs today:
• Global Minimum Tax (Pillar Two): The 15% global minimum tax is already in force across several Asia-Pacific jurisdictions – including Japan, Korea, Singapore, Malaysia, Indonesia, Vietnam, Hong Kong, Thailand, and Australia – while others such as China, Taiwan, and the Philippines have yet to implement it, creating significant complexity for multinational groups. CFOs must map where their group operates, recalculate GloBE Income, reassess the effectiveness of existing tax incentives, and build the systems and processes that this new level of compliance demands.
• Transfer Pricing: Remains the single greatest source of international tax dispute. Tax authorities across Asia are intensifying audits. Documentation, benchmarking, and functional analysis must be increasingly robust. Preventive tools – especially APAs (Advance Pricing Agreements) – are essential to reducing the risk of adjustments and penalties.

Filipa Correia – incoming co-chair of the IAFEI Technical Committee as of July 1st – closed the session by emphasizing that data quality and data governance will be critical for the evolving CFO role: AI is an accelerator, but one that demands oversight and control.

The closing words came from Prof. Valente:

“The true challenge is not only to remain compliant, but to ensure that corporate choices are aligned with credibility, coherence, and the long-term integrity of the enterprise.”