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 — WebsiteAuthorizing 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 — SlidesAbstract

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