5th
INTERNATIONAL CONFERENCE ON TAXPAYER RIGHTS
Quality Tax Audits and the Protection of Taxpayer Rights
26 – 28 May 2021 | National & Kapodistrian University of Athens | Online
Welcome to the Resources page for the 5th 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.
Tax Clinic Workshop
Panel 1
26 May 2021
Getting Started: Considerations in starting a Low Income Taxpayer Clinic
Moderator: Nina E. Olson, Executive Director, Center for Taxpayer Rights, United States
Panelists:
Donovan Castovan, Clinic Supervisor, Curtin Tax Clinic, Curtin University, Australia — Slides —
Matthew James, Director, LITC, Temple University Law School, United States
David Massey, Director, North West Tax Clinic, University of Central Lancashire, England
Tax Clinic Workshop
Panel 2
26 May 2021
Operational Considerations: Beyond Start-up
Moderator: Omeed Firouzi, Staff Attorney, Taxpayer Support Clinic, Philadelphia Legal Assistance, United States
Panelists:
Tamara Borland, Director, Low Income Taxpayer Clinic Program Office, Internal Revenue Service, United States — Slides —
Annette Morgan, Clinic Director, Curtin Tax Clinic, Curtin University, Australia
Honorable Peter J. Panuthos, Special Trial Judge, United States Tax Court, United States
David Sams, Executive Director, The Community Tax Law Project, United States — Slides —
Tax Clinic Workshop
Panel 3
26 May 2021
Tax Clinics and Systemic Advocacy
Moderator: Alice Abreu, Professor, Temple University Law School, United States
Panelists:
Leslie Book, Professor of Law, Villanova University Law School, United States — Slides —
T.Keith Fogg, Clinical Professor and Director, Tax Clinic at the Legal Services Center of Harvard Law School, United States — Slides —
Megan Newman, Chief Counsel, American Bar Association Section of Taxation, United States — Slides —
ICTR
Day One
Panel 1
27 May 2021
Foundational audit principles and applicable taxpayer rights
Moderator: Irene Sharpe, President, Council of State, Greece
Panelists:
Juliane Kokott, Advocate General, Court of Justice of the European Union, Luxembourg — Slides —
Robert Probasco, Director, Tax Dispute Resolution Clinic, Texas A&M University School of Law, United States — Abstract — Slides —
Billur Yalti, Koç University, Faculty of Law, Turkey — Abstract —
ICTR
Day One
Panel 2
27 May 2021
The conduct of tax audits and the intersection with taxpayer rights: case studies
Moderator: Carlos Weffe, Senior Research Associate, International Bureau of Fiscal Documentation, The Netherlands
Panelists:
Leslie Book, Professor of Law, Villanova University, United States — Slides —
Andreas Tsourouflis, Professor, National and Kapodistrian University of Athens School of Law, Greece — Slides —
Giovanna Tieghi, Adjunct Professor, University of Padua Law School, Italy — Slides — Abstract —
ICTR
Day One
Panel 3
27 May 2021
Audits and taxpayer rights in an environment of cross-border cooperation
Moderator: Philip Baker, QC, Field Tax Court Chamber, Visiting Professor, Oxford University, United Kingdom
Panelists:
Nevia Čičin-Šain, Assistant Professor, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria — Slides —
Paul Hondius, Head of Harmful Tax Practices Unit, OECD Centre for Tax Policy and Administration, France — Slides —
Adolfo Martín Jiménez, Professor of Tax Law, University of Cadiz, Spain — Slides —
ICTR
Day Two
Introductory Session
28 May 2021
IBFD Observatory on Taxpayer Rights and
Current Developments in caselaw relating to audits and taxpayer rights
Panelists:
Philip Baker, QC, Field Court Tax Chamber, Visiting Professor, Oxford University, United Kingdom
Pasquale Pistone, International Bureau of Fiscal Documentation, The Netherlands — 2020 IBFD Yearbook on Taxpayers’ Rights —
Katerina Perrou, Post-Doctoral Researcher and Lecturer in Tax Law, National and Kapodistrian University of Athens; Legal Counsel to the Governor of the IAPR, Greece.
ICTR
Day Two
Panel Four
28 May 2021
Audit Selection in the Twenty-first Century
Moderator: George Pitsilis, Governor, Greek Independent Revenue Authority, Greece
Panelists:
Jennie Granger, Professor of Practice, School of Auditing, Accounting and Taxation, University of New South Wales Business School, Australia — Slides — Abstract —
Charles Rossotti, Senior Advisor, The Carlyle Group, United States — Slides —
Anne Van de Vijver, Associate Professor, Faculty of Law, University of Antwerp, Co-supervisor, DigiTax, Belgium — Slides — Abstract —
ICTR
Day Two
Panel Five
28 May 2021
The Impact of audits on future compliance
Moderator: Victor Van Kommer, Tax Services Director, International Bureau of Fiscal Documentation, The Netherlands
Panelists:
Erich Kirchler, Professor of Economic Psychology, University of Vienna, Austria — Slides — Abstract —
Lotta Björklund Larsen, Research Fellow, Tax Administration Research Centre, University of Exeter, United Kingdom — Slides — Abstract —
Raffaele Russo, Ministry of Finance, Italy — Slides —
ICTR
Day Two
Panel Six
28 May 2021
Criminal investigations and civil tax audits
Moderator: Nicolas Michon, Juge au Tribunal Judiciaire de Paris, France
Panelists:
Caroline Ciraolo, Kostelanetz & Fink, LLP, United States — Slides —
David Hummel, Legal Secretary, Court of Justice of the European Union, Luxembourg; Professor, University of Leipzig, Germany — Slides — Abstract —
Eleonor Kristoffersson, Professor, School of Law, Psychology and Social Work, Örebro University; Visiting Professor, Linköping University and Gävle University, Sweden — Slides — Abstract —
