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 — AbstractSlides

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’rUK 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 CollectionEU Case Law Cross-BorderCase 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 — AbstractSlides

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 — AbstractSlides

ICTR
Day Three

Current Developments
20 May 2022

Current Developments in Case Law

Panelists:

Amy Feinberg, Latham & Watkins, United States — Boechler v Comm’rSlides

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  — AbstractSlides

Nina E. Olson, Center for Taxpayer Rights, United States  — SlidesGAO-19-180 Foreign Asset ReportingTIGTA FATCA 04-2022TIGTA 2021 PCA Biannual ReportNTA 2013 Annual Report to Congress: Private Collection AgenciesNTA 2017 Annual Report to Congress: Private Debt Collection — 

American Tax Policy Institute