7th
INTERNATIONAL CONFERENCE ON TAXPAYER RIGHTS
Tax Collection & Taxpayer Rights in the Post-COVID World
16, 18-20 May 2022 | Harvard Law School | Online
Welcome to the Resources page for the 7th 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 in the months following the conference. 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, Ombuds & Advocate Workshop
16 May 2022
The Role of Tax Clinics & Taxpayer Ombuds/Advocates in Protecting Taxpayer Rights in Collection Matters
Moderator: Nina E. Olson, Executive Director, Center for Taxpayer Rights, United States
Panelists:
Anna Gooch, Research Fellow, Center for Taxpayer Rights, United States — Slides —
Sarah Lora, Director, Lewis & Clark Low Income Taxpayer Clinic, United States
Karen Payne, Inspector General Taxation & Taxation Ombudsman, Australia — Slides —
Codi Trudell, Taxpayer Advocate, Oregon Department of Revenue, United States — Materials —
Miguel Zamorra, National Tax Advocate, Chile — Slides —
ICTR
Day One
Panel 1
18 May 2022
A Taxpayer Rights/Human Rights Framework for Tax Collection Practices
Moderator: LuÍs Eduardo Schoueri, University of São Paulo Law School; Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados, Brazil — Slides —
Panelists:
Leslie Book, Villanova Law School, United States — Abstract —
José Andrés Rozas, University of Barcelona, Spain — Abstract — Slides —
Edson Uribe, Galicia Abogados, Mexico — Abstract —
ICTR
Day One
Panel 2
18 May 2022
Collection Alternatives: Three Case Studies
Moderator: Chris Rizek, Caplin & Drysdale Ltd., United States
Panelists:
Anke Feenstra, Hertoghs Advocaten, The Netherlands
Carika Fritz, School of Law, University of Witwatersrand, South Africa
Eleonor Kristoffersson, School of Law, Psychology & Social Work, Örebro University, Sweden
ICTR
Day Two
Panel 3
19 May 2022
State, Local, & International Collection of Tax
Moderator: Joshua Odintz, Holland & Knight, United States
Panelists:
Caroline D. Ciraolo, Kostelanetz & Fink, LLP, United States —IRM 5.21.3 (Int’l Collection Tools) — Dewees v U.S. — Retfalvi v. U.S. — Dileng v. Comm’r — UK Appeals Court-Solo Capitol Partners —
Katerina Perrou, Post-Doctoral Researcher & Lecturer in Tax Law, National & Kapodistrian University of Athens; Legal Counsel to the Governor of the IAPR, Greece
Luk Vandenberghe, Head of Sector Tax Enforcement & Mutual Assistance, European Commission, Taxation & Customs Union Directorate General, Belgium — Slides — EU Int’l Tax Collection — EU Case Law Cross-Border — Case Law EU Recovery Directive —
ICTR
Day Two
OPTR
19 May 2022
IBFD Observatory on Taxpayer Rights
Panelists:
Philip Baker, QC, Field Court Tax Chamber, Visiting Professor, Oxford University, United Kingdom
Katerina Perrou, Post-Doctoral Researcher & Lecturer in Tax Law, National & Kapodistrian University of Athens; Legal Counsel to the Governor of the IAPR, Greece — Slides —
Pasquale Pistone, International Bureau of Fiscal Documentation, The Netherlands — 2021 IBFD Yearbook on Taxpayers’ Rights —
ICTR
Day Two
Panel Four
19 May 2022
Business Hardship
Moderator: François Boileau, Taxpayers’ Ombudsperson, Canada
Panelists:
T. Keith Fogg, Harvard Law School Low Income Taxpayer Clinic, United States
Joachim Englisch, Muenser University, Germany
Michael Walpole, School of Accounting, Audit & Tax, University of New South Wales, Australia — Slides —
ICTR
Day Three
Panel Five
20 May 2022
Efficiency, Digitalization, & Taxpayer Rights in the Collection of Tax
Moderator: Anders Hjorth Agerskov, Senior Public Sector Specialist, World Bank, United States
Panelists:
James Alm, Tulane University, United States — Abstract — Slides —
Miranda Sheild Johansson, Senior Research Fellow, Department of Anthropology, University College London, United Kingdom — Abstract —
Jay Rosengard, Kennedy School of Government, Harvard University, United States — Abstract — Slides —
ICTR
Day Three
Current Developments
20 May 2022
Current Developments in Case Law
Panelists:
Amy Feinberg, Latham & Watkins, United States — Boechler v Comm’r — Slides —
Katerina Perrou, Post-Doctoral Researcher & Lecturer in Tax Law, National & Kapodistrian University of Athens; Legal Counsel to the Governor of the IAPR, Greece
ICTR
Day Three
Panel Six
20 May 2022
Intermediaries & Tax Collection
Moderator: Alice Abreu, Temple University Law School, United States
Panelists:
Christian Bauer, Vienna University of Economics & Business, Austria — Slides —
Brandi Caruso, Deloitte AG, Switzerland — Abstract — Slides —
Nina E. Olson, Center for Taxpayer Rights, United States — Slides — GAO-19-180 Foreign Asset Reporting — TIGTA FATCA 04-2022 — TIGTA 2021 PCA Biannual Report — NTA 2013 Annual Report to Congress: Private Collection Agencies — NTA 2017 Annual Report to Congress: Private Debt Collection —
American Tax Policy Institute
