The Observatory on the Protection of Taxpayers’ Rights (OPTR) identifies principles, minimum standards and best practices for the effective protection of taxpayers’ rights. It allows for the permanent monitoring of global compliance with such minimum standards and their amendment and development in different regions of the world.

 

Summary

There is now a clear and undeniable relationship between human rights and taxation, with human rights directly influencing different facets of the tax relationship, both materially and formally. Human rights facilitate the formal recognition of a taxpayer’s position regarding tax claims and, therefore, their right to participation and defence in administrative and judicial proceedings related to the assessment of the tax liability. Human rights provide further assistance in defining the relationships between the tax administration and individuals.

Globalization and the growing internationalization of tax law have added further complexity to the analysis. The balance between the prevention of international multiple taxation (the result of cross-border transactions in an environment of growing globalization) and the fight (of states) against international tax avoidance, tax evasion and tax fraud (particularly evident during the BEPS Project) has resulted in the development of a tangled network of “hard” and “soft” law regulations. Human rights considerations unquestionably play a critical role in ensuring freedom and dignity with respect to the interpretation and application of such regulations.

The current political climate and response to calls for tax fraud prevention has led to the growth of the investigative powers of tax administrations, aimed at tackling both tax avoidance and evasion, as well as so-called “aggressive tax planning”. Such increased powers must be balanced with the timely and effective protection of taxpayers’ fundamental rights. From current research, it is possible to establish the principles, minimum standards and best practices that ensure the enjoyment of those rights (within the scope of human rights). It is equally important, in light of the growing powers of tax administrations, to continuously update and aid in the further development and application of such principles, standards and practices.

 

 

Content

The OPTR will identify principles, minimum standards and best practices for the effective protection of taxpayers’ rights in the ambit of tax relationships. It will also allow the permanent monitoring of global compliance with such minimum standards, as well as their amendment and development in different regions of the world. This monitoring function will provide assistance in identifying areas of sensitivity and potential challenges to human rights deriving from amendments to law or administrative and judicial practices. 

Our work is relevant for governments, taxpayers and different international organizations on human rights. It demonstrates the link between human rights and taxation and raises awareness as to the potential impact of an excessive tax burden or the execution of administrative or judicial processes when these rights are limited or ignored.              

Other observatories and international organizations may be interested in the work of the Observatory as a forum that provides information in a neutral and impartial way and satisfies high technical standards. Similarly, international courts of human rights may consider the information developed by the OPTR useful.

 

Benefits

We will facilitate:

  • The creation of a database on the minimum standards for the protection of taxpayers’ rights, the status of the legal framework and the case law on the matter
  • The organization of seminars and conferences to discuss human rights in the context of tax-related issues and contributing proposals
  • The development of documents to contribute to the knowledge, expansion and awareness of the connection between human rights and taxation
  • Assistance to government authorities on human rights/taxation matters, training and providing tools to their personnel for the implementation of best practices and the domestic monitoring of the minimum standards for the protection of taxpayers’ rights as an instrument for the achievement of efficient public administration
  • Providing information to the public regarding how taxation may adversely affect the guarantee of human rights and how a balance can be achieved
  • Raising awareness on the clear link between human rights and taxation

 

 

National reports

IBFD releases the new national questionnaires that make up the national reporter assessment on the level of compliance with the minimum standards and best practices on the practical protection of taxpayers’ rights identified by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker at the 2015 IFA Congress on “The Practical Protection of Taxpayers’ Rights”.

Read the 2020 General Report on the Protection of Taxpayers’ Rights

 

 

 

              National Report of Australia 

 
OPTR report cover

Duy Dam
Director 
Office of Inspector-General of Taxation

John Bevacqua
Professor
Monash University

View the report 

 

                  National Report of Austria​

 
OPTR report cover

Christina Schwarzenbacher
Practitioner
Deloitte

Alfred Faller
Ombudsman
Austrian Ministry of Finance

Barbara Gunacker-Slawitsch 
Professor
University of Graz

View the report 

 

                 National Report of Belgium 

 
OPTR report cover

Sylvie De Raedt
Professor
University of Antwerpen

Jef van Eyndhoven
Attorney
HCGB Advocaten

View the report 

 

                 National Report of Bolivia 

 
OPTR report cover Alvaro Villegas Aldazosa
Attorney
Villegas Aldazosa Soc. Civ.
View the report
 

 National Report of Bosnia Herzegovina

 
OPTR report cover

Ana Dujmovid
Assistant Professor
University of Mostar

Haris Jašarević
Manager
Deloitte Bosnia and Herzegovina

Indir Osmić
Partner
CMS Reich-Rohrwig Hainz

View the report 
 

            National Report of Brazil

 
OPTR report cover

Luís Eduardo Schoueri
Professor
University of São Paulo Law School

Raphael Lavez
PhD Candidate
University of São Paulo Law School

View the report

OPTR report cover

Dalton Luiz Dallazem
Partner
Perin & Dallazem

Paulo Ayres Barreto
Partner
Aires Barreto Advogados Associados

Bianor Arruda
Federal Judge 
Federal Supreme Court

View the report

 

              National Report of Bulgaria

 
OPTR report cover

Stoycho Dulevski
Assistance Professor in Tax and Financial Law
University of National and World Economy

View the report

OPTR report cover

Ivan Alexander Manev
Associate
Dimitrov, Petrov & Co

Boyana Milcheva
Associate
Dimitrov, Petrov & Co

View the report
 

              National Report of Canada

 
OPTR report cover

Salvatore Mirandola
Partner
McCarthy Tétrault LLP

View the report

 

               National Report of Chile

 
OPTR report cover

Yuri Alberto Varela Barraza
Partner
Portatax

View the report

 

               National Report of China

 
OPTR report cover

 

Zhengwen Shi 
Professor
Center for Fiscal and Tax Law Studies of CUPL

View the report

OPTR report cover Zhiyong Zhang
Retired Tax Authority
State Administration of Taxation
View the report
 

             National Report of Colombia

 
OPTR report cover

Leonardo Andres Bautista Raba
Ombudsman 
Office of the National Taxpayer's Rights Advocate of Colombia

Ivonne Carolina Florez Cutiva
Attorney
Office of the National Taxpayer's Rights Advocate of Colombia

View the report

 

             National Report of Croatia

 
OPTR report cover Nataša Zunic-Kovačevid
Professor
University of Rijeka
View the report
 

              National Report of Cyprus

 
OPTR report cover

 

Yannis Tsangaris
Director
Cypriot Tax Administration

View the report

OPTR report cover

Venetia Argyropoulou
Partner
Pelaghias Christodoulou Vrachas

View the report

 

        National Report of Czech Republic

 
OPTR report cover

Hana Skalická 
Partner
Hana Skalická Law Office

View the report

 

             National Report of Denmark

 
OPTR report cover

Henrik Peytz 
Partner
Nielsen Nørager Law Firm LLP

Henrik Klitz 
Advisor
Danish Tax Appeals Agency

View the report

 

              National Report of Finland

 
OPTR report cover

Eero Männistö
PhD Candidate
University of Helsinki, Faculty of Law

Kristiina Äimä
Doctor of Laws
University of Helsinki, Faculty of Law

View the report

 

             National Report of Germany

 
OPTR report cover

Martin Bartelt
Doctor
WTS

Eva Oertel
Doctor
Bavarian State Ministry of Finance

Daniel Dürrschmidt 
Professor
University of Munich

View the report

 

              National Report of Greece

 
OPTR report cover

Katerina Perrou
Doctor
University of Athens Law School

View the report

OPTR report cover Ioannis Dimitrakopoulos
Judge
Supreme Administrative Court
View the report
 

            National Report of Guatemala

 
OPTR report cover

Alfredo Rodriguez
Associate
Consortium Legal

Alejandra Fuentes Pieruccini 
Associate
Consortium Legal

View the report

 

           National Report of Honduras

 
OPTR report cover

Roberto Enrique Ramos Obando
Director of the Large Taxpayers Directorate
Revenue Administration Service 

Cristian Erazo Delgado
National Legal Director
Revenue Administration Service 

View the report
 

               National Report of India

 
OPTR report cover

Kuntal Dave
Associate
Nanubhai Desai & Co

View the report

 

                   National Report of Italy

 
OPTR report cover

Pietro Mastellone 
Tax Associate
Studio Legale Tributario Cordeiro Guerra & Associati

Isabella Cugusi 
Partner
Isabella Cugusi Studio Legale

Giovanna Tieghi
Professor
University of Padua

View the report

 

                National Report of Japan

 
OPTR report cover Masato Ohno
Professor
Meiji University
View the report
 

           National Report of Luxembourg

 
OPTR report cover

Fatima Chaouche
Referendary
Luxembourg Administrative Court

View the report

 

                National Report of Mauritius

 
OPTR report cover

Ahmad Khalid Phul
Advisor
Exigent Group 

View the report

 

                    National Report of Mexico

 
OPTR report cover

Diana Bernal Ladron de Guevara
Counsel
Fernandez Espino y Asociados

Luis Rodrigo Salinas Olvera
Tax Counsel
Creel, García-Cuellar, Aiza y Enríquez, S.C.

Fernando Juarez Hernandez
Partner
Cacheaux, Cavazos & Newton

View the report

OPTR report cover

 

Carlos Espinosa Berecochea
Director General
Centro Est. Sup. de Derecho Fiscal y Admin.

View the report

 

National Report of The Netherlands

 
OPTR report cover

Roxana Bos
Partner
Ernst & Young Belastingadviseurs LLP

Paul Halprin
Partner
Dentons

View the report 
 

              National Report of New Zealand

 
OPTR report cover Adrian Sawyer
Professor 
University of Canterbury
View the report
 

                  National Report of Panama

 
OPTR report cover

Camilo A. Valdés M.
Partner
Anzo Law

View the report

 

                    National Report of Peru

 
OPTR report cover

Esteban Montenegro 
Partner
Estudio Montenegro

View the report

OPTR report cover

Cecilia Delgado Ratto
Partner 
Afisca Consultores

View the report

 

                    National Report of Poland

 
OPTR report cover

Dominik Mączyński
Chair of Financial Law
Adam Mickiewicz University

View the report

 

                  National Report of Portugal

 
OPTR report cover

Rui Camacho Palma 
Head of Tax Practice
Linklaters Lisbon

View the report

 

                    National Report of Russia

 
OPTR report cover

Natalia Soloveva
Chairperson of the BoD 
Olimp Zdorovia Group

Karina Ponomareva
Associate Professor
Omsk State University

View the report

 

                  National Report of Serbia

 
OPTR report cover

Svetislav Kostic
Doctor
University of Belgrade

Lidija Živković
Doctor
University of Belgrade

View the report

 

             National Report of South Africa

 
OPTR report cover

Kevin Burt
Advocate
Johannesburg Bar

Jennifer Roeleveld 
Professor
University of Cape Town

Gert van Heerden
Acting Chief Executive Office
Office of the Tax Ombud

View the report

 

                      National Report of Spain

 
OPTR report cover

Javier Martín Fernández
Former Chair
Spanish Taxpayers' Ombudsman

Jesús Rodríguez Márquez
Member
Spanish Taxpayers' Ombudsman

Elizabeth Gil
Doctors of Laws
Universidad de Alicante

Felipe Alonso Murillo
Former Attorney
Spanish Supreme Court

Manuel J. Lucas Durán
Attorney
Spanish Supreme Court

Yolanda Martínez / Elizabeth Gil
Doctors of Laws
Universidad de Alicante

View the report

 

                  National Report of Sweden

 
OPTR report cover

Lynda Ondrasek Olofsson 
Managing Partner 
Unum Tax

Eleonor Kristoffersson 
Professor
Örebro University

View the report

 

               National Report of Turkey

 
OPTR report cover

Billur Yalti 
Professor
Istanbul University

View the report

 

      National Report of United Kingdom

 
OPTR report cover

Robin Williamson
Fellow
FChartered Institute of Taxation

View the report

 

        National Report of United States

 
OPTR report cover

Christine Speidel
Director
Federal Tax Clinic, Villanova University

View the report
 

              National Report of Uruguay 

 
OPTR report cover

Guzman Ramirez Arrieta
Senior Associate
Bergstein Abogados

Addy Maaz
Professor
Universidad de la República de Montevideo

View the report
 

               National Report of Venezuela

 
OPTR report cover

Ronald Evans
Partner
Baker & McKenzie

Melissa Elechiguerra
Teaching Fellow
King's College London

View the report

OPTR report cover Marie Roschelle Quintero Sabino
Partner
Baker & McKenzie
View the report
 

Inter-American Court

 
OPTR report cover Guzmán Ramírez Arrieta 
Senior Associate
Bergstein Abogados
View the report
 

European Court of Human Rights 2020

 
OPTR report cover

Katerina Perrou
Doctor
University of Athens Law School

Natalia Vorobyeva
Senior Lawyer 
European Court of Human Rights

View the report
 

European Court of Justice

 
OPTR report cover Katerina Perrou
Doctor
University of Athens Law School
View the report

Read the 2019 General Report on the Protection of Taxpayers’ Rights
 
     
 

              National Report of Argentina

 
OPTR report cover

Alberto Tarsitano 
Director
Estudio Tarsitano
Gimenez, Lifrieri & Pampliega

View the report 

 

              National Report of Australia 

 
OPTR report cover

Duy Dam
Director Tax Complaints and Review
Office of Inspector-General of Taxation & Taxation Ombudsman

John Bevacqua
Professor
Monash University

View the report 

 

                  National Report of Austria​

 
OPTR report cover

Christina Schwarzenbacher
Senior Tax Assistant
Deloitte

Alfred Faller
Steuerombudsmann
Austrian Ministry of Finance

Barbara Gunacker-Slawitsch 
Professor
University of Graz

View the report 

 

                 National Report of Belgium 

 
OPTR report cover

Véronique de Brabanter
Attorney
PwC / Law Square 

Liesbeth Vermeire
Attorney
PwC / Law Square 

Luk Cassimon
Attorney
PwC / Law Square

View the report 

OPTR report cover

Sylvie De Raedt 
Professor of tax law
University of Antwerpen

Jef Van Eyndhoven
Attorney
HCGB Advocaten

View the report 

 

 National Report of Bosnia Herzegovina

 
OPTR report cover Ana Dujmovid
Assistant Professor
University of Mostar
View the report 
 

                      National Report of Brazil

 
OPTR report cover

Dalton Luiz Dallazem
Partner
Perin & Dallazem

Paulo Ayres Barreto
Partner
Aires Barreto Advogados Associados

Bianor Arruda
Federal Judge 
Federal Supreme Court

View the report

OPTR report cover

Luís Eduardo Schoueri
Professor
University of São Paulo Law School

Raphael Lavez
PhD student
University of São Paulo Law School

View the report

 

                  National Report of Bulgaria

 
OPTR report cover

Dimitar Benev
Associate
Dimitrov, Petrov & Co

Boyana Milcheva
Associate
Dimitrov, Petrov & Co

View the report

 

                   National Report of Canada

 
OPTR report cover

Salvatore Mirandola
Partner
McCarthy Tétrault LLP

View the report

OPTR report cover

Sherra Profit
Taxpayers’ Ombudsman 
Office of the Taxpayers' Ombudsman

View the report

 

                       National Report of Chile

 
OPTR report cover

Yuri Varela Barraza
Partner
Varelacia Asesoria Legal Tributaria

View the report

 

                      National Report of China

 
OPTR report cover

Zhiyong Zhang
Retired Tax Authority
State Administration of Taxation

Zhengwen Shi 
Director
Center for Fiscal and Tax Law Studies of CUPL

View the report

 

                National Report of Colombia

 
OPTR report cover

Leonardo Andres Bautista Raba
Taxpayers’ Ombudsman 
Dirección de Impuestos y Aduanas Nacionales

Natalia Quinones Cruz
Partner
Quiñones, Cruz y Asociados

Yvonne Carolina Florez
Attorney
Dirección de Impuestos y Aduanas Nacionales

View the report

 

                   National Report of Croatia

 
OPTR report cover Nataša Zunic-Kovačevid
Professor
University of Rijeka
View the report
 

                    National Report of Cyprus

 
OPTR report cover

Venetia Argyropoulou
Partner
Pelaghias Christodoulou Vrachas

View the report

OPTR report cover

Yannis Tsangaris
Director
Cypriot Tax Administration

View the report

 

        National Report of Czech Republic

 
OPTR report cover

Hana Skalická 
Partner
Hana Skalická Law Office

View the report

 

                 National Report of Denmark

 
OPTR report cover

Henrik Peytz 
Partner
Nielsen Nørager Law Firm LLP

Henrik Klitz 
Advisor
Danish Tax Appeals Agency

View the report

 

                   National Report of Finland

 
OPTR report cover

Eero Männistö
Doctoral Candidate
University of Helsinki, Faculty of Law

Kristiina Äimä
Doctor of Laws
University of Helsinki, Faculty of Law

View the report

 

                National Report of Germany

 
OPTR report cover

Martin Bartelt
Doctor
WTS

Eva Oertel
Doctor
Federal Ministry of Finance

Daniel Dürrschmidt 
Doctor
University of Munich

View the report

 

                National Report of Greece

 
OPTR report cover

Ioannis Dimitrakopoulos
Judge
Supreme Administrative Court

Katerina Perrou
Doctor
University of Athens Law School

View the report

 

              National Report of Guatemala

 
OPTR report cover

Alfredo Rodriguez
Associate
Consortium Legal

Alejandra Fuentes Pieruccini 
Associate
Consortium Legal

View the report

 

                        National Report of India

 
OPTR report cover

Kuntal Dave
Associate
Nanubhai Desai & Co

View the report

 

                         National Report of Italy

 
OPTR report cover

Pietro Mastellone 
Tax Associate
Studio Legale Tributario Cordeiro Guerra & Associati

Isabella Cugusi 
Tax Lawyer
Isabella Cugusi Studio Legale

Giovanna Tieghi
Professor
University of Padu

View the report

 

                     National Report of Japan

 
OPTR report cover Masato Ohno
Professor
Meiji University
View the report
 

                     National Report of Kenya

 
OPTR report cover

Josephine M. Muchiri
Advisor
International Tax Office

View the report

 

          National Report of Luxembourg

 
OPTR report cover

Fatima Chaouche
Referendary
Luxembourg Administrative Court

View the report

 

                National Report of Mauritius

 
OPTR report cover

Ahmad Khalid Phul
Advisor
Exigent Group 

View the report

 

                    National Report of Mexico

 
OPTR report cover

Carlos Espinosa Berecochea
Director General
Centro Est. Sup. de Derecho Fiscal y Admin.

View the report

OPTR report cover

Diana Bernal Ladron de Guevara
Counsel
Fernandez Espino y Asociados

Luis Rodrigo Salinas Olvera
Tax Counsel
Creel, García-Cuellar, Aiza y Enríquez, S.C.

Fernando Juarez Hernandez
Partner
Cacheaux, Cavazos & Newton

View the report

 

              National Report of New Zealand

 
OPTR report cover Adrian Sawyer
Professor 
University of Canterbury
View the report
 

                  National Report of Panama

 
OPTR report cover

Camilo A. Valdés M.
Attorney
Anzola Robles & Asociados

View the report

 

                        National Report of Peru

 
OPTR report cover

Julio A. Fernández Cartagena
Professor
San Marcos University

View the report

OPTR report cover

Cecilia Delgado Ratto
Partner 
Afisca Consultores

View the report

OPTR report cover

Esteban Montenegro 
Partner
Estudio Montenegro

View the report

 

                    National Report of Poland

 
OPTR report cover

Dominik Mączyński
Chair of Financial Law
Adam Mickiewicz University

View the report

 

                  National Report of Portugal

 
OPTR report cover

Rui Camacho Palma 
Head of Tax Practice
Linklaters Lisbon

View the report

 

                    National Report of Russia

 
OPTR report cover

Natalia Soloveva
Chairperson of the BoD 
Olimp Zdorovia Group

Karina Ponomareva
Associate Professor
Omsk State University

View the report

 

                     National Report of Serbia

 
OPTR report cover

Svetislav Kostic
Professor
University of Belgrade

Lidija Živković
Professor
University of Belgrade

View the report

 

                 National Report of Slovenia

 
OPTR report cover

Aleksander Pevec 
Attorney
Odvetnik Aleksander Pevec

Boštjan M. Zupančič
Former Judge
European Court of Human Rights

View the report

OPTR report cover

Maruša Pozvek
Professor
University of Maribor

View the report

 

           National Report of South Africa

 
OPTR report cover

Kevin Burt
Advocate
Johannesburg Bar

Jennifer Roeleveld 
Professor
University of Cape Town

Gert van Heerden
Acting Chief Executive Office
Office of the Tax Ombud

View the report

 

                      National Report of Spain

 
OPTR report cover

Javier Martín Fernández
Former Chair
Spanish Taxpayers' Ombudsman

Jesús Rodríguez Márquez
Member
Spanish Taxpayers' Ombudsman

Felipe Alonso Murillo
Former Attorney
Spanish Supreme Court

Manuel J. Lucas Durán
Attorney
Spanish Supreme Court

Yolanda Martínez / Elizabeth Gil
Doctors of Laws
Universidad de Alicante

View the report

 

                  National Report of Sweden

 
OPTR report cover

Lynda Ondrasek Olofsson 
Senior Legal Adviser
Confederation of Swedish Enterprise

Eleonor Kristoffersson 
Professor
Örebro University

View the report

 

            National Report of Switzerland

 
OPTR report cover

Peter Hongler
Professor
University of Zurich 

View the report

 

                    National Report of Taiwan

 
OPTR report cover

Stefan Huang Shih Chou
Professor
National Taipei University of Business

View the report

 

    National Report of The Netherlands

 
OPTR report cover

Arjo van Eijsden
Partner
Ernst & Young Belastingadviseurs LLP

View the report

 

    National Report of United Kingdom

 
OPTR report cover

Ian Young
Technical Manager
ICAEW

View the report

 

       National Report of United States

 
OPTR report cover

Christine Speidel
Director
Federal Tax Clinic, Villanova University

View the report
 

              National Report of Uruguay 

 
OPTR report cover

Guzman Ramirez Arrieta
Senior Associate
Bergstein Abogados

Addy Maaz
Professor
Universidad de la República de Montevideo

View the report
 

               National Report of Venezuela

 
OPTR report cover

Ronald Evans
Partner
Baker & McKenzie

Marie Roschelle Quintero Sabino
Partner
Baker & McKenzie

Melissa Elechiguerra
Teaching Fellow at the King's College London.

View the report

 

                  Inter-American Court

 

Guzmán Ramírez Arrieta 
Senior Associate
Bergstein Abogados

View the report

 

European Court of Human Rights 2019

 

Katerina Perrou
Doctor
University of Athens Law School

Natalia Vorobyeva
Former Lawyer 
European Court of Human Rights

View the report
 

                              EU Unit                        

 

Katerina Perrou
Doctor
University of Athens Law School

View the report