8th ICTR Materials & Videos – CENTER FOR TAXPAYER RIGHTS

8th

INTERNATIONAL CONFERENCE ON TAXPAYER RIGHTS

Access to Justice: Judicial Review & Alternative Dispute Resolution

24 – 26 May 2023 | Centro de Estudios Tributarios | Universidad de Chile | Live & Online

Welcome to the Resources page for the 8th 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 the conference. If you have any questions about this or upcoming conferences, please contact us at conference@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.

Judges’ Roundtable

24 May 2023

Self-Represented Taxpayers – The Judicial Response

Moderator: Peter Panuthos, Special Trial Judge, United States Tax Court, United States — Slides —

Panelists:

Akinmade Ajibola, Chairman, Tax Appeal Tribunal, South West, Nigeria

Raúl C. Cancio Fernández, Legal Adviser to the Supreme Court, Spain

Diana Leyden, Special Trial Judge, United States Tax Court, United States

Taxpayer Advocate/
Ombuds/
Tax Clinic Workshop

24 May 2023

Dispute Resolution

Moderator: Nina E. Olson, Executive Director, Center for Taxpayer Rights, United States

Panelists:

Daniel Alberto Acevedo, former Taxpayer Advocate, Direccion de Impuestos y Aduanas Nacionales (DION), Colombia — Abstract — — Slides —

Iván del Rio, Acting Taxpayer Ombuds, Dedecon, Chile

Sergio Endress, Assistant Professor, Tax Clinic, University of Chile, Chile — Abstract — — Slides —

Mercedes Martinez, Defensoria del Contribuyente y del Usuario Aduanero, Peru — Slides —

Susan Morgenstern, Senior Attorney, Center for Taxpayer Rights, United States — Slides —

Thabo Legwaila, Acting Tax Ombud, South Africa — Slides —

ICTR
Day One

Panel 1
25 May 2023

A Rights-based Foundation for Access to Judicial Review

Moderator: Diana Leyden, Special Trial Judge, United States Tax Court, United States — Slides —

Panelists:

Christian Allen, Judge, Tax Court, Chile

Thomas Andrieu, Conseil d’Etat, France — Materials —

Anthony D. Gafoor, Chair, Tax Appeal Court of Trinidad and Tobago, Trinidad — Slides —

Clara Gomes Moreira, Instituto Brasileiro di Direito Tributário, Brasil

ICTR
Day One

Panel 2
25 May 2023

Tax Issues & Courts of Different Remit

Moderator: Leslie Book, Professor, Villanova University Law School, United States

Panelists:

Jennifer Davies, Judge, Federal Court of Australia, Australia — Materials —

Maria Silva Gallinato, Tribunal Constitutional, Chile

Anette Kugelmüller-Pugh, Judge, Bundesfinanzhof, Germany — Abstract — — Slides —

ICTR
Day One

Panel 3
25 May 2023

Judicial Review of Tax Matters in Non-tax Norms and Fora.

Moderator: Fernando Serrano Antón, Full Professor of Tax Law, Complutense University, Spain — Slides —

Panelists:

Sandra Benedetto, PriceWaterhouse Coopers, Chile — Slides —

Yariv Brauner, Professor, Levin College of Law, University of Florida, United States

Pasquale Pistone, International Bureau of Fiscal Documentation, The Netherlands — Slides —

Cristian Vistoso, DS Avocats, Chile

ICTR
Day One

Panel 4
25 May 2023

Barriers to Acccess to or Deprivation of Judicial Review

Moderator: Peter Panuthos, Special Trial Judge, United States Tax Court, United States — Slides —

Panelists:

Akinmade Ajibola, Chairman, Tax Appeal Tribunal, South West, Nigeria

Mary Gillum, Director, Tennessee Taxpayer Project, Legal Aid Society of Middle Tennessee and the Cumberlands, United States

Chistophe Waerzeggers, International Monetary Fund, United States

ICTR
Day Two

Panel 5
26 May 2023

Judicial Review of Cross-Border Tax Disputes

Moderator: Manuel Alcalde, Carey Law Firm, Chile — Slides —

Panelists:

Philip Baker, Q.C., Field Tax Chamber; Visiting Lecturer, Oxford University, United Kingdom — McCabe v Rev & Customs Commr (1st tier) — — X v Belgium — — McCabe v Rev & Customs Commr (Upper Tribunal) — — McCabe v Rev & Customs Commr (Final) — — Remillard v Minister of Natl Revenue —

Liselott Kana, Co-Chair, United Nations Committee of Experts on International Cooperation in Tax Matters; Internal Revenue Service, Chile

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

Luis Salinas, Creel, García-Cuéllar, Aiza y Enríques, S.C., Mexico — Abstract —

ICTR
Day Two

Updates Panel
26 May 2023

IBFD Observatory on the Protection of Taxpayer Rights | Current Developments in Case Law

Panelists:

Philip Baker, Q.C., Field Tax Chamber; Visiting Lecturer, Oxford University, United Kingdom

Pasquale Pistone, Academic Chairman, International Bureau of Fiscal Documentation, The Netherlands — OPTR 2022 Yearbook —

Hugo Hurtado, Deloitte – Chile, Chile — Slides —

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 — Slides —

Zhanna Ziering, Moore Law Firm, United States — Bittner v. United States — — Bedrosian v. United States —

ICTR
Day Two

Panel 6
26 May 2023

Alternative Dispute Resolution and Judicial Review

Moderator: Andres Martinez, KPMG, Chile

Panelists:

Lewis Carluzzo, Chief Special Trial Judge, United States Tax Court, United States — Slides —

Tânia Carvalhais Pereira, Professor, Catholic University of Portugal; Head of Tax, Center for Administrative and Tax Arbitration (CAAD), Portugal — Abstract — — Slides — — Ascendi Judgment — — The Portugese Tax Arbitration Regime — Slides —

Andrew Roberson, KPMG, United States — Abstract — — Slides —