Thomas Ickeringill (Tom)

Tom Ickeringill is an international tax lawyer with more than 15 years of experience advising multinational businesses on complex cross-border tax matters in Australia and the United Kingdom. He advises clients across a broad range of industries on international tax and anti-avoidance matters, with particular experience in managing tax controversies from initial review through final resolution. His experience spans tax authority reviews and audits, litigation, and alternative dispute resolution, including the successful resolution of cross-border disputes through the mutual agreement procedure.

A qualified lawyer and accountant, and a former Big Four partner, Tom combines deep technical legal experience with strong commercial and financial acumen. He advises on some of the most complex areas of international tax, including transfer pricing, permanent establishments and profit attribution, source and residence, the Part IVA general anti-avoidance rule, diverted profits tax, the multinational anti-avoidance law, withholding tax, and thin capitalization.

Tom is valued for providing calm, practical advice on complex tax matters and helping clients resolve difficult disputes efficiently and effectively. Drawing on his experience as both a lawyer and accountant, he works closely with clients to deliver practical outcomes. He has extensive experience advising on matters involving intangible assets, embedded software, intragroup financing, real property, marketing hubs, regional headquarters, and business restructurings, as well as representing clients in disputes arising from those arrangements.

Tom has played a leading role in the international tax profession, serving as reporter for the Australian Branch of the International Fiscal Association in 2022 (Big Data and Tax, as author) and 2025 (Tax Treaties and Source Taxation, as coauthor) and chair of The Tax Institute's International Masterclass Organizing Committee in 2026.