THE NETHERLANDS · MAY 3-4, 2018

Agenda & Speakers

2018 Conference Agenda – Wednesday, May 2nd

18:30 - 20:30
Welcome Reception

Welcome Reception

International Bureau of Fiscal Documentation Rietlandpark 301, 1019 DW Amsterdam, The Netherlands
Sponsored by Caplin & Drysdale; Washington, DC, United States

2018 Conference Agenda – Thursday, May 3rd

08:00 - 08:30
Registration

Registration

Barbizon Palace, Prins Hendrikkade 59-72, 1012 AD Amsterdam, Netherlands

08:30 - 09:00
Welcome & Introductory Remarks: The Current environment for Taxpayer Rights

Welcome & Introductory Remarks: The Current Environment for Taxpayer Rights

Keynote

Nina E. Olson National Taxpayer Advocate
Internal Revenue Service
Washington DC, United States

Bio
09:00 - 10:30
Perspectives on Taxpayer Rights: A Multidisciplinary Approach to Good Governance and Legal Remedies

Perspectives on Taxpayer Rights: A Multidisciplinary Approach to Good Governance and Legal Remedies

The role of taxpayer rights in influencing taxpayer compliance behavior and serving as a foundation for tax administration can be analyzed from many different perspectives, including anthropology, economics, law, and psychology. Moreover, the press and other media play a vital role in protecting taxpayer rights. Applying principles and methodologies of several disciplines (e.g., qualitative methods, surveys, and lab and field experiments, investigative reporting, legal analysis), this panel will explore the protection of taxpayer rights by good governance (by analyzing scenarios of voluntary compliance) and legal remedies (by analyzing scenarios of litigation involving taxpayers and tax authorities).

Panelists

Robert Goulder Special Assistant
Tax Analysts
Washington DC, United States

Bio
Lotta Björklund Larsen Research Fellow
Department of Thematic Studies: Technology and Social Change, Linköping University
Linköping, Sweden

Bio
Jerome Olsen University of Vienna
Vienna, Austria

Bio
Diego Quinones Quinones Cruz Abogados
Bogota, Colombia

Bio

Moderators

Erich Kirchler Professor of Economic Psychology
University of Vienna, Department of Applied Psychology
Vienna, Austria

Bio
10:30 - 11:00
Coffee Break
11:00 - 12:30
Preventing Disputes 1: Developing e arly Warning and Intervention Systems

Preventing Disputes 1: Developing e arly Warning and Intervention Systems

Effective and efficient tax administrations create systems and processes that not only identify suspicious situations that give rise to tax evasion but also potential taxpayer rights violations and address those problems at their outset, before they grow into major dilemmas. This panel will explore aspects of tax administration that pose long term challenges but could be mitigated through early intervention and action, e.g., identifying at-risk taxpayers and interventions to avoid bankruptcy; resolving issues before they come to audit (e.g., U.S. Compliance Assurance Program and cooperative compliance), and creating a tax agency culture that accepts the value of identifying situations that present significant risks not only for tax authorities but also for taxpayers (e.g., agency overreaching).

Panelists

Alessandro Baracco Studio Bonivento
Padova, Italy

Bio
Karen Boll Professor
Copenhagen Business School
Copenhagen, Denmark

Bio
Ali Noroozi Inspector-General for Taxation
Sydney, Australia

Bio

Moderators

Dr. Jeffrey Owens Professor
Global Tax Policy Center; Vienna University of Economics and Business, Austria
Vienna, Austria

Bio
12:30 - 13:00
Current Developments in Taxpayer Rights

Current Developments in Taxpayer Rights

Panelists

Katerina Perrou Post-Doctoral Research Fellow
IBFD
Amsterdam, Netherlands

Bio
13:00 - 14:00
Lunch
14:00 - 15:30
Preventing Disputes 2: Taxpayer Rights in the Administrative Phase

Preventing Disputes 2: Taxpayer Rights in the Administrative Phase

The conduct of administrative stages of a tax dispute, before issuance of a legally determinative notice, can influence taxpayer compliance behavior in the immediate instance and in the future. The imbalance of power, particularly with respect to low income taxpayers, can cause incorrect results or unnecessary disputes. Similarly, overly burdensome administrative procedures may lead taxpayers who have not violated the law to accept paying a proposed tax adjustment in order to avoid any waste of time or damage to reputation. This panel will explore how tax agencies can incorporate protection of taxpayer rights (including the taxpayer’s right to be heard and to have government actions be no more intrusive than necessary) into their early administrative procedures, and how agencies can bring about such cultural change.

Panelists

Liselott Kana Ministry of Finance
Santiago, Chile

Bio
Professor Lynne Oats Taxation & Accounting University of Exeter Business School, Deputy Director of Tax Administration Research Centre
Managing Editor, Journal of Tax Administration
Exeter, United Kingdom

Bio
Andrew Roberson McDermitt Will & Emery LLP
Chicago, Illinois, United States

Bio

Moderators

George Pitsilis Governor
Independent Greek Revenue Authority
Athens, Greece

Bio
15:30 - 16:00
Coffee Break
16:00 - 17:30
Taxpayer Protections in Cross-Border Taxation

Taxpayer Protections in Cross-Border Taxation

The expansion of global data exchange between tax agencies worldwide, along with coordinated global tax enforcement initiatives, has significant taxpayer rights implications. This panel will discuss cross-border issues including data protection and ensuring the confidentiality of taxpayer information; the taxpayer’s right to be informed under information exchange agreements; and taxpayer rights in the context of the Mutual Agreement Procedure (MAP).

Panelists

Kevin M. Brown PriceWaterhouseCoopers LLC
Washington, DC, United States

Bio
Juliane Kokott Advocate general
Court of Justice of the European Union
Luxembourg

Bio
Professor Dr. h.c. Rudolf Mellinghoff President
Supreme Finance Court
Ottobrun, Germany

Bio

Moderators

Christopher S. Rizek Caplin & Drysdale
Washington DC, United States

Bio
18:00 -
Welcome Drinks & Gala Dinner

Welcome Drinks & Gala Dinner

Tropen Museum – Marble Hall
Linnaeusstraat 2, Amsterdam, Netherlands

2018 Conference Agenda – Friday, May 4th

08:30 - 09:00
IBFD Observatory on the Protection of Taxpayer Rights (OPTR)

IBFD Observatory on the Protection of Taxpayer Rights (OPTR)

Keynote

Philip Baker QC
Field Court Tax Chambers
London, United Kingdom

Bio
Professor Pasquale Pistone Academic Chairman
IBFD
Amsterdam, The Netherlands

Bio
09:00 - 10:30
Burden of Proof in Tax Disputes

Burden of Proof in Tax Disputes

Who bears the burden of proof can be the determinant in the outcome of a case, and can influence a taxpayer’s perception of the fairness of the tax system and his future compliance. In what circumstances should there be presumptions of correctness or deemed facts? When should the burden work in favor of or against the taxpayer? Should the burden shift when taxpayers have engaged in abusive transactions? How should the burden operate where the tax agency has violated
its own procedures or acted in abuse of discretion?

Panelists

Porus Kaka Senior Advocate
Mumbai, India

Bio
Honorable Paige Marvel Chief Judge
United States Tax Court
Washington, DC, United States

Bio
Professor Peter Wattel Advocate General
University of Amsterdam
Amsterdam, The Netherlands

Bio

Moderators

Diana Bernal Ladrón de Guevara Procuradora
Mexico Taxpayer Advocate
Mexico City; Mexico

Bio
10:30 - 11:00
Coffee Break
11:00 - 12:30
Penalties Theory and Administration: A Multidisciplinary Analysis

Penalties Theory and Administration: A Multidisciplinary Analysis

This panel builds on our first panel by analyzing the theory and administration of tax penalties, including the principle of proportionality, from the perspective of several disciplines. What types of penalties and initiatives, including nonmonetary penalties such as publication of names of evaders, are effective deterrents of noncompliance? Do automatic or strict liability penalties deter or increase noncompliance? What safeguards should be in place before a penalty is imposed or applied? With respect to what penalties should the tax agency bear the burden of proof for justifying penalty imposition? How does penalty administration affect taxpayers’ trust in the tax system?

Panelists

Eric Lopresti Attorney Advisor
Taxpayer Advocate Service
Washington DC, United States

Bio
Joao Nogueira Adjunct Academic Chairman
IBFD
Amsterdam, The Netherlands

Bio
Professor Jacco Wielhouwer VU University Amsterdam
Amsterdam, The Netherlands

Bio

Moderators

Honorable Philippe Martin President
Conseil d’Etat;
Paris, France

Bio
12:30 - 13:30
Lunch
13:30 - 15:00
The Right to Appeal to an Independent Forum: Taxpayer Access to Appeals and Mediation

The Right to Appeal to an Independent Forum: Taxpayer Access to Appeals and Mediation

Taxpayer access to administrative and judicial appeals varies across countries, although independent review of tax agency decisions is a key aspect of procedural justice. How should an administrative appellate division be designed to ensure its independence from the tax agency? Should taxpayers be required to exhaust all administrative remedies prior to accessing judicial forums? Should alternative dispute resolution, including mediation, be a precondition to litigation,
and how can ADR techniques be applied earlier in the tax administration process?

Panelists

Edson Uribe Guerrero Subprocurator General
Prodecon
Mexico City, Mexico

Bio
Belema Obuoforibo IBFD Knowledge Center
Amsterdam, The Netherlands

Bio
Maria Teresa Soler Tax Law Professor
Madrid, Spain

Bio

Moderators

Honorable Eugene Rossiter Chief Justice of the Tax Court
Ottawa, Ontario, Canada

Bio
15:00 - 15:30
Coffee Break
15:30 - 17:00
Good governance and Remedies: Taxpayer Rights in Application

Good Governance and Remedies: Taxpayer Rights in Application

This panel will identify the elements of good governance practices and legal remedies and propose a model of tax administration that makes “real” the promise of taxpayer rights. The panel will explore the role of guidance, including the exercise of discretion or rule-based administration, as well as steps a tax agency can undertake to move toward a taxpayer rights-based model.

Panelists

Philip Baker QC
Field Court Tax Chambers
London, United Kingdom

Bio
Nina E. Olson National Taxpayer Advocate
Internal Revenue Service
Washington DC, United States

Bio
Professor Pasquale Pistone Academic Chairman
IBFD
Amsterdam, The Netherlands

Bio

Moderators

Cara Griffith Publisher
Tax Analysts
Arlington, Virginia, United States

Bio