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.  We will post recordings of each session after the end of each days’ presentations.  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