10th
INTERNATIONAL CONFERENCE ON TAXPAYER RIGHTS
Trust, Taxpayer Rights, & the Rule of Law
04-06 June 2025 | Washington DC | In-person & Live-streamed
Welcome to the Resources page for the 10th International Conference on Taxpayer Rights. On this page, you will find the conference agenda, speaker biographies, and presentation abstracts and slides. We will post recordings of each session after the end of each days’ presentations. If you have any questions about this or upcoming conferences, please contact us at info@taxpayer-rights.org.
Each year, the Observatory on the Protection of Taxpayer Rights, a project undertaken by the International Bureau of Fiscal Documentation, publishes a Yearbook on Taxpayer Rights. The Yearbook contains reports from more than forty countries, covering the practical protections of taxpayer rights in those locations. As part of the International Conference on Taxpayer Rights each spring, Professor Pasquale Pistone and Philip Baker, Q.C., share highlights of the current report.
Taxpayer Ombuds/
Tax Clinic Workshop
04 June 2025
Role of Taxpayer Advocate-Ombuds and Clinics in Promoting Trust and Protecting the Rule of Law
Moderator: Nina E. Olson, Executive Director, Center for Taxpayer Rights, United States — IRC 7526 —
Panelists:
Jacqueline Lainez Flanagan, Center for Taxpayer Rights LITC, United States — LITC Support Center website —
Elena Fowlkes, Taxpayer Advocate, Maryland Comptroller’s Office United States — Website — Authorizing Legislation — Slides —
Sarah Lora, Lewis & Clark Law School Low Income Tax Clinic, United States — LITC Website —
Nancy Rossner, The Community Tax Law Project, United States — CTLP Website —
Codi Trudell, Taxpayer Advocate, Oregon Department of Taxation, United States — Website — Authorizing Legislation —
ICTR
Day One
Opening Dialogue
05 June 2025
Trust, Taxpayer Rights, Human Rights, and Human Dignity
Moderator: Pasquale Pistone, Academic Chairman, IBFD, The Netherlands
Panelists:
Philip Baker, K.C., Field Tax Chambers; Oxford University, United Kingdom — Slides —
Allison Christians, McGill University School of Law, Canada — Slides —
Arie Kruglanski, Distinguished Professor of Psychology, University of Maryland, United States — Abstract —
Mathias Risse, Director of Carr Center for Human Rights Policy, Harvard University, United States — Slides —
ICTR
Day One
Panel 1
05 June 2025
Trust, Taxpayer Rights, and the Rule of Law
Moderator: Alice Abreu, Temple University Law School, United States
Panelists:
Robert Attard, Ernst & Young, Malta — Slides —
Niles Elber, Caplin & Drysdale LLP, United States
Lydia Sofrona, Koutaldis Law Firm, Greece;Tax Law Expert, Internatioal Monetary Fund, United States — Abstract — IMF: Strengthening Tax Governance Through Legal Design —
Honorable Peter J. Panuthos, Special Trial Judge, United States Tax Court, United States
ICTR
Day One
Panel 2
05 June 2025
Trust, Taxpayer Rights, and Equal Treatment of Taxpayers: International Treaties and Domestic Law
Moderator: Audrey Patten, Federal Tax Clinic, Harvard Law School, United States
Panelists:
Emily Lawson, Baker & McKenzie LLP, United States — Slides —
Jennifer Lee, Temple University Law School, United States — Slides — Abstract —
Keith Fogg, Harvard Law School, United States — Slides — International Collection Treaties — Collection Treaties in the Americas —
ICTR
Day One
Panel 3
05 June 2025
Trust in the Age of Digital Tax Administration:
Moderator: Sylvie de Raedt, University of Antwerp, Belgium
Panelists:
Joseph Oliver Eloi, World Bank, United States — Slides —
May Hen, University of Cambridge Faculty of Law, United Kingdom
Hon. George Pitsilis, Governor, Independent Revenue Authority, Greece — Slides —
Adrian Sawyer, University of Canterbury, New Zealand — Abstract —
ICTR
Day Two
Panel 4
06 June 2025
Losing Trust: Broken Promises
Moderator: Nina E. Olson, Center for Taxpayer Rights, United States
Panelists:
Daisy Ogembo, University of Birmingham, United Kingdom — Slides —
Jay Rosengard, Kennedy School of Government, Harvard University, United States — Abstract — Slides —
Joseph Thorndike, Tax Analysts, United States — Slides —
ICTR
Day Two
Panel 5
06 June 2025
Regaining & Maintaining Trust
Moderator: François Boileau, Taxpayer, Ombudsman, Canada Revenue Authority, Canada
Panelists:
Hon. Anthony D. Gafoor, Chair, Tax Appeal Court of Trinidad & Tobago, Trinidad — Slides —
Ann Kayis -Kumar, University of New South Wales, Australia — Slides —
Carika Keulder, University of Witwatersrand, South Africa — Slides — Abstract —
Erich Kirchler, University of Vienna, Austria — Slides —
ICTR
Day Two
IBFD/Current Developments
06 June 2025
IBFD Observatory on the Protection of Taxpayer Rights/Current Developments in Case Law
Panelists:
Philip Baker, K.C., Field Tax Chamber; Visiting Lecturer, Oxford University, England — 2024 IBFD OPTR Yearbook —
Guinevere Moore, Moore Tax Law Group LLC, United States — Slides —
Pasquale Pistone, Academic Chairman, International Bureau of Fiscal Documentation, The Netherlands — Slides —
Katerina Perrou, Law School, National and Kapodistrian University of Athens; Legal Counsel to the Governor of the IAPR, Greece
ICTR
Day Two
Panel 6
06 June 2025
Participation, Transparency, Trust & the Rule of Law
Moderator: Cara Griffith, Tax Analysts, United States
Panelists:
Leslie Book, Villanova University School of Law — Resources — Slides —
Caroline Ciraolo, Kostelanetz, LLP, United States
Filippo Noseda, Mishcon de Reya; King’s College, United Kingdom — Slides —
Katerina Perrou, Law School, National and Kapodistrian University of Athens; Legal Counsel to the Governor of the IAPR, Greece
