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 RegimeSlides

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

ICTR
Day Two

Roundtable
26 May 2023

Taxpayer Rights & Access to Judicial Review

Moderator:   Christopher Rizek, Caplin & Drysdale, United States

Panelists:

Nina E. Olson, Center for Taxpayer Rights, United States

Peter Panuthos, Special Trial Judge, United States Tax Court, United States

Gonzalo Polanco,  Institute of Economics and Business, University of Chile, Chile

Miguel Zamora, Wise Tax, Chile

US and Chilean Branches