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 —
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
