9th
INTERNATIONAL CONFERENCE ON TAXPAYER RIGHTS
Toward a Digital Taxpayer Bill of Rights
04 – 06 June 2024 | DigiTax Centre, University of Antwerp, Belgium
Welcome to the Resources page for the 9th International Conference on Taxpayer Rights. On this page, you will find the conference agenda, speaker biographies, and presentation abstracts and slides. 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, K.C., share highlights of the current report.
Taxpayer Advocate/
Ombuds/
Tax Clinic
Workshop
04 June 2024
Implications of a digitalised tax system on under- and unrepresented taxpayers.
Moderator: Nina E. Olson, Center for Taxpayer Rights, United States
Panelists:
François Boileau, Taxpayers’ Ombudsman, Canada — Resources about Canada’s Office of the Taxpayers’ Ombudsman —
Jacqueline Lainez Flanagan, Center for Taxpayer Rights, United States — IRC § 7526Low Income Taxpayer Clinics — — LITC Support Center — — LITC Connect — — LITC Grant Application — https://www.taxpayeradvocate.irs.gov/about-us/litc- –grants/
Annelies Goovaerts and Anna Mitri, Belgian Revenue Authority, Belgium — Abstract — — Resources for Non-Digital Individual Taxpayers —
Annette Morgan, Curtin University Tax Clinic, Australia — International Handbook on Clinical Tax Education —
Emer Mulligan, University of Ireland-Galway Tax Clinic, Ireland — https://www.universityofgalway.ie/taxclinic/ — — Clinic Report — — Clinic Flyer — — Tax Queries —
Opening
Dialogue
04 June 2024
Fundamental Rights in a Digital Age & the Implication for Taxation
Conversants:
Philip Baker, K.C., Field Tax Chamber; Visiting Lecturer, Oxford University, England
Sylvie De Raedt, University of Antwerp, Belgium
Nina E. Olson, Center for Taxpayer Rights, United States
ICTR
Day One
Panel 1
04 June 2024
The Impact of Digitalisation on the Right to Transparency
Moderator: Magnus Kristoffersson, Örebro University, Sweden
Panelists:
Sofie Goethals, University of Antwerp
Marilyne Sadowsky , Université Paris I, Panthéon Sorbonne, France — Slides —
Alessia Tomo, University of Antwerp, Belgium — Slides —
Additional Resources: Finnish Tax Agency — Ethical Principles for AI
ICTR
Day Two
Panel 2
05 June 2024
The Impact of Digitalisation on the Right to Fair Treatment of the Taxpayer
Moderator: Leslie Book, Villanova University Law School, United States
Panelists:
Hadi Elzayn, Stanford University, United States — Slides —
David Hadwick, University of Antwerp, Belgium — AI Terminology — — Toeslagenaffaire Slides — — Venice Commission Report —
Dirk Van Rooy, University of Antwerp, Belgium — Robodebt slides — — Robodebt Royal Commission Report —
ICTR
Day Two
Panel 3
05 June 2024
The Impact of Digitalisation on the Right for a Human Intervention
Moderator: Irma Mosquera, Leiden University, The Netherlands
Panelists:
Joshua Blank, University of California – Irvine, United States — Slides — — Administrative Conference of the US (ACUS) Recommendation 2022-3 — — Report: Automated Legal Guidance at Federal Agencies —
Anouk Decuypere, University of Antwerp, Belgium — Slides —
Erich Kirchler, University of Vienna, Austria — Slides —
Rhodah Nyamongo, Vienna University of Economics & Business, Austria — Abstract — — Slides —
ICTR
Day Two
Panel 4
05 June 2024
The Impact of Digitalisation of Taxation on the Tax Agency
Moderator: Anders Hjorth Agerskov, World Bank, United States
Panelists:
Christina Dimitropoulou, Maastricht University, The Netherlands — Slides —
Thabo Legwalla, South African Tax Ombuds Office, South Africa — Office of the Tax Ombud, South Africa —
David Padrino, Chief, Internal Revenue Service (IRS) Transformation & Strategy Office, United States — Slides — — IRS Strategic Operating Plan — — 2024 Update to SOP — — Direct File Report —
George Pitsilis, Governor, Independent Greek Revenue Authority, Greece
José A. Romero, Ernst Young, United States
ICTR
Day Two
Roundtable
05 June 2024
The Impact of Digitalisation on the Tax Agency Workforce & Tax Advisors
Moderator: Raffaele Russo, Chiomenti, Italy
Panelists:
Benjamin Alarie, University of Toronto, Canada
Jennie Granger, University of New South Wales, Australia
Lotta Bjorklund Larsen, University of Exeter, United Kingdom — Slides —
Vincent Vercauteren, Tiberghien Lawyers, Belgium
ICTR
Day Three
OPTR/Updates
06 June 2024
IBFD Observatory on the Protection of Taxpayer Rights/Current Developments in Case Law
— Slides — — 2023 Observatory on the Protection of Taxpayer Rights Yearbook —
Panelists:
Philip Baker, K.C., Field Tax Chamber; Visiting Lecturer, Oxford University, England
Pasquale Pistone, Academic Chairman, International Bureau of Fiscal
Documentation, The Netherlands
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
ICTR
Day Three
Panel 5
06 June 2024
The Impact of a Digitalised Tax System on the Legislator & Tax Legislation
Moderator: Anne Van de Vijver, University of Antwerp, Belgium
Panelists:
Nadine Du Preez, Namibia Revenue Agency, Namibia — Slides —
Sarah Lawsky, Northwestern University Pritzker School of Law, United States — Slides —
Diana van Hout, Tilburg University, The Netherlands — Slides —
ICTR
Day Three
Roundtable
06 June 2024
The Impact of Digitalised Taxation on the Judiciary & Judicial Review
Moderator: Morten Bøhm, Via University College, Denmark
Panelists:
Eleonor Kristoffersson, Örebro University, Sweden
Peter J. Panuthos, Special Trial Judge, United States Tax Court,
United States
Caroline Vanderkerken, Judge, Court of Appeal Brussels, Belgium
