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Observatory on the Protection of Taxpayers’ Rights (OPTR)

Observatory on the Protection of Taxpayers’ Rights (OPTR)

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

The current political climate 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”, in response to public calls for stronger measures against tax fraud. Such increased powers must be balanced with the timely and effective protection of taxpayers’ fundamental rights, having regard of the role the latter play in granting that taxing powers are exercised under the parameters of the rule of law.

Said trend justifies the growing importance of discussion on the practical protection of taxpayers’ rights, a debate in which IBFD research has become increasingly significant.

IBFD has either led or participated in many of the most important initiatives in academic research on taxpayers’ rights since 2015. At the IFA Congress in Basel, professors Philip Baker and Pasquale Pistone identified 57 minimum standards and 44 best practices and grouped them in 87 benchmarks for the practical protection of taxpayers’ rights, based on the then-current trends in said protection in 41 countries worldwide.

Since then, IBFD took upon the endeavour of monitoring the global developments in the practical protection of taxpayers’ rights based on the Baker-Pistone benchmarks through its Observatory on the Protection of Taxpayers’ Rights (OPTR).

This action seeks to raise awareness of the relationship between human rights and taxation, disseminate the results and contribute to academic knowledge on the subject, promote a constructive dialogue between tax administrations and taxpayers for the adequate protection of taxpayers’ rights, and generate proposals to contribute with possible solutions to the practical problems faced by the safeguarding of taxpayers’ rights around the world.

Content

The OPTR is a neutral platform for impartial academic research, responsible for the creation and management of a database documenting global trends in the protection of taxpayers’ rights, based on the level of compliance with the 87 practical benchmarks identified by Baker and Pistone at the 2015 IFA Congress.

Plus, the OPTR seeks to identify and document global developments and trends in the practical protection of taxpayers’ rights from a dynamic perspective, through an annual survey, answered by national teams of experts from more than 40 countries around the world.

This monitoring function will provide assistance in identifying sensitive areas and potential human rights challenges arising from changes in the law or administrative and judicial practices and it profiles the OPTR as a repository of up-to-date and objective information intended to serve as a documentary basis for, and to encourage, academic research, while raising awareness on the importance of protecting taxpayers’ rights for boosting tax morale, reducing the tax gap and aligning state action with the rule of law standards.

The team

Co-Directors

Prof. Dr Philip Baker, QC, United Kingdom

Prof. Dr Pasquale Pistone, Academic Chairman, IBFD, the Netherlands

Scientific Coordinator

Dr Alessandro Turina, Senior Research Associate, IBFD, the Netherlands

Project Coordinator

Cristian San Felipe Maestre, Project Coordinator, IBFD, the Netherlands

Supervisory council

Prof. Robert Attard, lead partner of Ernst & Young’s global tax policy

Dennis Davis, judge president of the Competition Appeal Court and judge of the South Africa Supreme Court of Appeal

Addy Mazz, Professor of Financial Law at Addy Mazz and Associates

Prof. Dr Juliane Kokott, Advocate General of the Court of Justice of the European Union

Nina E. Olson, Executive Director of the Center for Taxpayer Rights and former US Taxpayer Advocate

OPTR documentation

The OPTR issues a yearbook to document its findings, based on the assessment of balanced groups of experts from more than 40 countries worldwide, identified below. To the greatest extent possible, the expert groups are composed of tax advisors, taxpayers, tax administrators, members of the judiciary, academics, and members of the ombudsman’s office, which allows all parties linked to the tax phenomenon to have a place, in order to maintain impartiality.

Regional groups have also been formed to monitor trends in the jurisprudence issued by supranational courts with jurisdiction over taxpayers’ rights. So far, two regional groups have been established (i) Europe, specifically the CJEU and the European Court of Human Rights (ECtHR), and (ii) the Americas, concerning the Inter-American Court of Human Rights (ACtHR).

Read the annual OPTR yearbooks on the protection of taxpayers’ rights:

2022 General Report on the Protection of Taxpayers’ Rights

National Report of Argentina Alberto Tarsitano Director Estudio Tarsitano Gimenez, Lifrieri & Pampliega
National Report of Australia Duy Dam Director Office of Inspector-General of Taxation John Bevacqua Professor Monash University Karen Payne Ombudsman Office of Inspector-General of Taxation
National Report of Austria Alfred Faller Ombudsman Austrian Ministry of Finance
National Report of Belgium Sylvie De Raedt Professor University of Antwerpen Jef van Eyndhoven Attorney HCGB Advocaten
National Report of Bolivia Alvaro Villegas Aldazosa Partner Villegas Aldazosa Soc. Civ.
National Report of Bosnia and Herzegovina Ana Dujmović Assistant Professor University of Mostar Haris Jašarević Manager Deloitte Bosnia and Herzegovina Indir Osmić Partner CMS Reich-Rohrwig Hainz
National Report of Brazil - 1 Dalton Luiz Dallazem Partner Perin & Dallazem Paulo Ayres Barreto Partner Aires Barreto Advogados Associados Bianor Arruda Federal Judge Federal Supreme Court
National Report of Brazil - 2 Luís Eduardo Schoueri Professor Raphael Assef Lavez PhD candidate University of São Paulo Law School
National Report of Bulgaria - 1 Ivan Alexander Manev Associate Dimitrov, Petrov & Co.
National Report of Bulgaria - 2 Boyana Milcheva Partner Dimitrov, Petrov & Co.
National Report of Bulgaria - 3 Stoycho Dulevski Assistant Professor in Tax and Financial Law University of National and World Economy
National Report of Chile Ignacio Núñez Martinez Lawyer PwC Chile
National Report of China Zhengwen Shi Professor Center for Fiscal and Tax Law Studies of CUPL Zhiyong Zhang Retired Tax Authority State Administration of Taxation
National Report of Colombia - 1 Leonardo Andrés Bautista Raba Ombudsman Ivonne Carolina Florez Cutiva Attorney Office of the National Taxpayer's Rights Advocate of Colombia
National Report of Colombia - 2 Daniela Carolina Garzon Rey Associate Lewin & Wills
National Report of Croatia Nataša Zunic-Kovačević Professor University of Rijeka
National Report of Czech Republic Hana Skalická Partner Hana Skalická Law Office
National Report of Denmark Henrik Peytz Partner Nielsen Nørager Law Firm LLP Henrik Klitz Advisor Danish Tax Appeals Agency
National Report of Finland Kristiina Äimä Doctor of Laws Eero Männistö PhD Candidate University of Helsinki, Faculty of Law
National Report of Germany Martin Bartelt Doctor WTS Daniel Dürrschmidt Professor University of Munich Eva Oertel Doctor Bavarian State Ministry of Finance
National Report of Guatemala Alfredo Rodriguez Associate Alejandra Fuentes Pieruccini Associate Consortium Legal
National Report of Honduras Roberto Enrique Ramos Obando Research Associate Max Planck Institute for Tax Law and Public Finance Cristian Erazo Delgado Tax Advisor Grupo Atlántida
National Report of India Kuntal Dave Associate Nanubhai Desai & Co
National Report of Ireland Tatiana Kelly Tax Consultant Deloitte Ireland LLP
National Report of Italy Pietro Mastellone Tax Associate Studio Legale Tributario Cordeiro Guerra & Associati Isabella Cugusi Partner Isabella Cugusi Studio Legale Giovanna Tieghi Professor University of Padua
National Report of Japan Masato Ohno Professor Meiji University
National Report of Kazakhstan Anuar Nurakhmet Advocate Almaty
National Report of Kenya Bosire Nyamori Lecturer University of Nairobi
National Report of Lithuania Marius Grajauskas Managing Partner Artūras Liutvinas Attorney-at-law LEADELL Balčiūnas ir Grajauskas
National Report of Luxembourg Fatima Chaouche Referendary Luxembourg Administrative Court
National Report of Mauritius Ahmad Khalid Phul Advisor Exigent Group
National Report of Mexico - 1 Luis Rodrigo Salinas Olvera Tax Counsel Creel, García-Cuellar, Aiza y Enríquez, S.C. Fernando Juárez Hernandez Partner Freeman Law Firm, PLLC Diana Bernal Ladrón de Guevara Counsel Fernandez Espino y Asociados
National Report of Mexico - 2 Carlos Espinosa Berecochea Director General Centro Est. Sup. de Derecho Fiscal y Admin
National Report of The Netherlands Roxana Bos Partner Ernst & Young Belastingadviseurs LLP Paul Halprin Partner Dentons
National Report of New Zealand Adrian Sawyer Professor University of Canterbury
National Report of Norway Eileen Monsen Group Manager Norwegian Tax Administration, Directorate of Taxes
National Report of Peru - 1 Cecilia Delgado Partner Afisca Consultores Esteban Montenegro Guillinta Partner Estudio Montenegro
National Report of Peru - 2 Alberto Zúñiga Morales Supervisor Oficina de Defensoria del Contribuyente y Usuario Aduanero
National Report of Poland - 1 Dominik Mączyński Chair of Financial Law Adam Mickiewicz University
National Report of Poland - 2 Malgorzata Sęk Lecturer and Research Assistant Aneta-Nowak Piechota Professor University of Lodz
National Report of Portugal Rui Camacho Palma Head of Tax Practice Linklaters Lisbon
National Report of Serbia Lidija Živković Doctor Svetislav Kostic Doctor University of Belgrade
National Report of Slovenia Maruša Pozvek Tax Law Expert Igor Angelovski Lawyer Ketler & Partners l.f. LLC (Karanovic)
National Report of South Africa Jennifer Roeleveld Professor University of Cape Town Kevin Burt Advocate Johannesburg Bar Gert van Heerden Acting Chief Executive Officer Office of the Tax Ombud
National Report of Spain Yolanda Martínez Doctor of Law Elizabeth Gil Doctor of Law Universidad de Alicante Javier Martín Fernández Former Chair Jesús Rodríguez Márquez Member Spanish Tax Ombudsman Office Manuel J. Lucas Durán Attorney Felipe Alonso Murillo Former Attorney Spanish Supreme Court
National Report of Sweden Eleonor Kristoffersson Professor Örebro University Lynda Ondrasek Olofsson Senior Legal Adviser Confederation of Swedish Enterprise
National Report of Switzerland Peter Hongler Professor University of Zurich
National Report of Taipei (Chinese) Stefan Huang Shih Chou Professor National Taipei University of Business
National Report of Türkiye Billur Yalti Professor Istanbul University
National Report of United States Christine Speidel Director Federal Tax Clinic, Villanova University
National Report of Uruguay Guzman Ramirez Arrieta Senior Associate Bergstein Abogados Addy Maaz Professor Universidad de la República de Montevideo
National Report of Venezuela - 1 Melissa Elechiguerra Lecturer in Taxation Education King's College London
National Report of Venezuela - 2 Ronald Evans Partner Marie Roschelle Quintero Sabino Partner David Mongiovi Partner Baker & McKenzie
European Court of Human Rights Katerina Perrou Doctor University of Athens Law School
European Court of Justice Katerina Perrou Doctor University of Athens Law School
Inter-American Court Guzman Ramirez Arrieta Senior Associate Bergstein Abogados

2021 General Report on the Protection of Taxpayers’ Rights

National Report of Argentina Alberto Tarsitano Director Estudio Tarsitano Gimenez, Lifrieri & Pampliega
National Report of Australia Duy Dam Director of Tax Complaints and Review Office of Inspector-General of Taxation & Taxation Ombudsman John Bevacqua Professor Monash University Karen Payne Inspector-General of Taxation and Taxation Ombudsman Office of the Inspector-General of Taxation and Taxation Ombudsman
National Report of Austria Christina Schwarzenbacher Practitioner Deloitte Alfred Faller Ombudsman Austrian Ministry of Finance
National Report of Belgium Sylvie De Raedt Professor University of Antwerpen Jef van Eyndhoven Attorney HCGB Advocaten
National Report of Bolivia Alvaro Villegas Aldazosa Partner Villegas Aldazosa Soc. Civ.
National Report of Bosnia and Herzegovina Ana Dujmović Assistant Professor University of Mostar Haris Jašarević Manager Deloitte Bosnia and Herzegovina Indir Osmić Partner CMS Reich-Rohrwig Hainz
National Report of Brazil - 1 Luís Eduardo Schoueri Professor Raphael Assef Lavez PhD candidate University of São Paulo Law School
National Report of Brazil - 2 Paulo Ayres Barreto Partner Aires Barreto Advogados Associados Bianor Arruda Federal Judge Federal Supreme Court
National Report of Bulgaria - 1 Ivan Alexander Manev Associate Dimitrov, Petrov & Co.
National Report of Bulgaria - 2 Boyana Milcheva Partner Dimitrov, Petrov & Co.
National Report of Bulgaria - 3 Stoycho Dulevski Assistant Professor in Tax and Financial Law University of National and World Economy
National Report of Chile Ignacio Núñez Martinez Lawyer PwC Chile
National Report of China Zhengwen Shi Professor Center for Fiscal and Tax Law Studies of CUPL
National Report of Colombia Leonardo Andrés Bautista Raba Ombudsman Ivonne Carolina Florez Cutiva Attorney Office of the National Taxpayer's Rights Advocate of Colombia
National Report of Cyprus Venetia Argyropoulou Partner Pelaghias Christodoulou Vrachas
National Report of Czech Republic Hana Skalická Partner Hana Skalická Law Office
National Report of Denmark Henrik Peytz Partner Nielsen Nørager Law Firm LLP Henrik Klitz Advisor Danish Tax Appeals Agency
National Report of Finland Kristiina Äimä Doctor Eero Männistö PhD Candidate University of Helsinki, Faculty of Law
National Report of Germany Martin Bartelt Doctor WTS Daniel Dürrschmidt Professor University of Munich Eva Oertel Doctor Bavarian State Ministry of Finance
National Report of Greece Katerina Perrou Doctor University of Athens Law School Ioannis Dimitrakopoulos Judge Supreme Administrative Court
National Report of Guatemala Alfredo Rodriguez Associate Alejandra Fuentes Pieruccini Associate Consortium Legal
National Report of Honduras Roberto Enrique Ramos Obando Director of the Large Taxpayers Directorate Cristian Erazo Delgado National Legal Director Revenue Administration Service
National Report of India Kuntal Dave Associate Nanubhai Desai & Co
National Report of Italy Pietro Mastellone Tax Associate Studio Legale Tributario Cordeiro Guerra & Associati Isabella Cugusi Partner Isabella Cugusi Studio Legale Giovanna Tieghi Professor University of Padua
National Report of Japan Masato Ohno Professor Meiji University
National Report of Kazakhstan Anuar Nurakhmet Advocate Almaty
National Report of Kenya Bosire Nyamori Lecturer University of Nairobi
National Report of Lithuania Marius Grajauskas Managing Partner Artūras Liutvinas Attorney-at-law LEADELL Balčiūnas ir Grajauskas
National Report of Luxembourg Fatima Chaouche Referendary Luxembourg Administrative Court
National Report of Mauritius Ahmad Khalid Phul Advisor Exigent Group
National Report of Mexico - 1 Luis Rodrigo Salinas Olvera Tax Counsel Creel, García-Cuellar, Aiza y Enríquez, S.C. Fernando Juárez Hernandez Partner Freeman Law Firm, PLLC Diana Bernal Ladrón de Guevara Counsel Fernandez Espino y Asociados
National Report of Mexico - 2 Carlos Espinosa Berecochea Director General Centro Est. Sup. de Derecho Fiscal y Admin
National Report of The Netherlands Roxana Bos Partner Ernst & Young Belastingadviseurs LLP Paul Halprin Partner Dentons
National Report of New Zealand Adrian Sawyer Professor University of Canterbury
National Report of Norway Bente Elizabeth Bøgestub Group Manager Norwegian Tax Administration, Directorate of Taxes
National Report of Peru - 1 Cecilia Delgado Partner Afisca Consultores
National Report of Peru - 2 Esteban Montenegro Guillinta Partner Estudio Montenegro
National Report of Peru - 3 Alberto Zúñiga Morales Supervisor Oficina de Defensoria del Contribuyente y Usuario Aduanero
National Report of Poland - 1 Dominik Mączyński Chair of Financial Law Adam Mickiewicz University
National Report of Poland - 2 Malgorzata Sęk Lecturer and Research Assistant Aneta-Nowak Piechota Lecturer and Research Assistant University of Lodz
National Report of Portugal Rui Camacho Palma Head of Tax Practice Linklaters Lisbon
National Report of Russia Dmitriy Anischenko PhD student Moscow State University Petr Popov Lawyer Pepelyaev Group
National Report of Serbia Lidija Živković Doctor Svetislav Kostic Doctor University of Belgrade
National Report of Slovenia - 1 Maruša Pozvek Professor University of Maribor
National Report of Slovenia - 2 Polonca Kovač Professor University of Ljubljana
National Report of South Africa Jennifer Roeleveld Professor University of Cape Town Kevin Burt Advocate Johannesburg Bar Gert van Heerden Acting Chief Executive Officer Office of the Tax Ombud
National Report of Spain Yolanda Martínez Doctor of Law Elizabeth Gil Doctor of Law Universidad de Alicante Javier Martín Fernández Former Chair Jesús Rodríguez Márquez Member Spanish Tax Ombudsman Office Manuel J. Lucas Durán Attorney Felipe Alonso Murillo Former Attorney Spanish Supreme Court
National Report of Sweden Eleonor Kristoffersson Professor Örebro University Lynda Ondrasek Olofsson Senior Legal Adviser Confederation of Swedish Enterprise
National Report of Switzerland Peter Hongler Professor University of Zurich
National Report of Taiwan Stefan Huang Shih Chou Professor National Taipei University of Business
National Report of Türkiye Billur Yalti Professor Istanbul University
National Report of Ukraine Iryna Stepanova Lawyer Graduate Institute
National Report of United Kingdom Robin Williamson Fellow Chartered Institute of Taxation
National Report of United States Christine Speidel Director Federal Tax Clinic, Villanova University
National Report of Uruguay Guzman Ramirez Arrieta Senior Associate Bergstein Abogados Addy Maaz Professor Universidad de la República de Montevideo
National Report of Venezuela Ronald Evans Partner Marie Roschelle Quintero Sabino Partner David Mongiovi Partner Baker & McKenzie Melissa Elechiguerra Teaching Fellow King's College London
European Court of Human Rights Katerina Perrou Doctor University of Athens Law School Natalia Vorobyeva Former Lawyer European Court of Human Rights
European Court of Justice Katerina Perrou Doctor University of Athens Law School
Inter-American Court Guzman Ramirez Arrieta Senior Associate Bergstein Abogados

2020 General Report on the Protection of Taxpayers’ Rights

National Report of Australia Duy Dam Director Office of Inspector-General of Taxation John Bevacqua Professor Monash University
National Report of Austria Christina Schwarzenbacher Practitioner Deloitte Alfred Faller Ombudsman Austrian Ministry of Finance Barbara Gunacker-Slawitsch Professor University of Graz
National Report of Belgium Sylvie De Raedt Professor University of Antwerpen Jef van Eyndhoven Attorney HCGB Advocaten
National Report of Bolivia Alvaro Villegas Aldazosa Attorney Villegas Aldazosa Soc. Civ.
National Report of Bosnia Herzegovina Ana Dujmovid Assistant Professor University of Mostar Haris Jašarević Manager Deloitte Bosnia and Herzegovina Indir Osmić Partner CMS Reich-Rohrwig Hainz
National Report of Brazil - 1 Luís Eduardo Schoueri Professor University of São Paulo Law School Raphael Lavez PhD Candidate University of São Paulo Law School
National Report of Brazil - 2 Dalton Luiz Dallazem Partner Perin & Dallazem Paulo Ayres Barreto Partner Aires Barreto Advogados Associados Bianor Arruda Federal Judge Federal Supreme Court
National Report of Bulgaria - 1 Stoycho Dulevski Assistance Professor in Tax and Financial Law University of National and World Economy
National Report of Bulgaria - 2 Ivan Alexander Manev Associate Dimitrov, Petrov & Co Boyana Milcheva Associate Dimitrov, Petrov & Co
National Report of Canada Salvatore Mirandola Partner McCarthy Tétrault LLP
National Report of Chile Yuri Alberto Varela Barraza Partner Portatax
National Report of China - 1 Zhengwen Shi Professor Center for Fiscal and Tax Law Studies of CUPL
National Report of China - 2 Zhiyong Zhang Retired Tax Authority State Administration of Taxation
National Report of Colombia 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
National Report of Croatia Nataša Zunic-Kovačevid Professor University of Rijeka
National Report of Cyprus - 1 Yannis Tsangaris Director Cypriot Tax Administration
National Report of Cyprus - 2 Venetia Argyropoulou Partner Pelaghias Christodoulou Vrachas
National Report of Czech Republic Hana Skalická Partner Hana Skalická Law Office
National Report of Denmark Henrik Peytz Partner Nielsen Nørager Law Firm LLP Henrik Klitz Advisor Danish Tax Appeals Agency
National Report of Finland Eero Männistö PhD Candidate University of Helsinki, Faculty of Law Kristiina Äimä Doctor of Laws University of Helsinki, Faculty of Law
National Report of Germany Martin Bartelt Doctor WTS Eva Oertel Doctor Bavarian State Ministry of Finance Daniel Dürrschmidt Professor University of Munich
National Report of Greece - 1 Katerina Perrou Doctor University of Athens Law School
National Report of Greece - 2 Ioannis Dimitrakopoulos Judge Supreme Administrative Court
National Report of Guatemala Alfredo Rodriguez Associate Consortium Legal Alejandra Fuentes Pieruccini Associate Consortium Legal
National Report of Honduras Roberto Enrique Ramos Obando Director of the Large Taxpayers Directorate Revenue Administration Service Cristian Erazo Delgado National Legal Director Revenue Administration Service
National Report of India Kuntal Dave Associate Nanubhai Desai & Co
National Report of Italy Pietro Mastellone Tax Associate Studio Legale Tributario Cordeiro Guerra & Associati Isabella Cugusi Partner Isabella Cugusi Studio Legale Giovanna Tieghi Professor University of Padua
National Report of Japan Masato Ohno Professor Meiji University
National Report of Luxembourg Fatima Chaouche Referendary Luxembourg Administrative Court
National Report of Mauritius Ahmad Khalid Phul Advisor Exigent Group
National Report of Mexico - 1 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 Freeman Law Firm, PLLC
National Report of Mexico - 2 Carlos Espinosa Berecochea Director General Centro Est. Sup. de Derecho Fiscal y Admin.
National Report of The Netherlands Roxana Bos Partner Ernst & Young Belastingadviseurs LLP Paul Halprin Partner Dentons
National Report of New Zealand Adrian Sawyer Professor University of Canterbury
National Report of Panama Camilo A. Valdés M. Partner Anzo Law
National Report of Peru -1 Esteban Montenegro Partner Estudio Montenegro
National Report of Peru - 2 Cecilia Delgado Ratto Partner Afisca Consultores
National Report of Poland Dominik Mączyński Chair of Financial Law Adam Mickiewicz University
National Report of Portugal Rui Camacho Palma Head of Tax Practice Linklaters Lisbon
National Report of Russia Natalia Soloveva Chairperson of the BoD Olimp Zdorovia Group Karina Ponomareva Associate Professor Omsk State University
National Report of Serbia Svetislav Kostic Doctor University of Belgrade Lidija Živković Doctor University of Belgrade
National Report of South Africa Kevin Burt Advocate Johannesburg Bar Jennifer Roeleveld Professor University of Cape Town Gert van Heerden Acting Chief Executive Office Office of the Tax Ombud
National Report of Spain 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
National Report of Sweden Lynda Ondrasek Olofsson Managing Partner Unum Tax Eleonor Kristoffersson Professor Örebro University
National Report of Türkye Billur Yalti Professor Istanbul University
National Report of United Kingdom Robin Williamson Fellow FChartered Institute of Taxation
National Report of United States Christine Speidel Director Federal Tax Clinic, Villanova University
National Report of Uruguay Guzman Ramirez Arrieta Senior Associate Bergstein Abogados Addy Maaz Professor Universidad de la República de Montevideo
National Report of Venezuela - 1 Ronald Evans Partner Baker & McKenzie Melissa Elechiguerra Teaching Fellow King's College London
National Report of Venezuela - 2 Marie Roschelle Quintero Sabino Partner Baker & McKenzie
Inter-American Court Guzmán Ramírez Arrieta Senior Associate Bergstein Abogados
European Court of Human Rights 2020 Katerina Perrou Doctor University of Athens Law School Natalia Vorobyeva Senior Lawyer European Court of Human Rights
European Court of Justice Katerina Perrou Doctor University of Athens Law School

2019 General Report on the Protection of Taxpayers’ Rights

National Report of Argentina Alberto Tarsitano Director Estudio Tarsitano Gimenez, Lifrieri & Pampliega
National Report of Australia Duy Dam Director Tax Complaints and Review Office of Inspector-General of Taxation & Taxation Ombudsman John Bevacqua Professor Monash University
National Report of Austria Christina Schwarzenbacher Senior Tax Assistant Deloitte Alfred Faller Steuerombudsmann Austrian Ministry of Finance Barbara Gunacker-Slawitsch Professor University of Graz
National Report of Belgium - 1 Véronique de Brabanter Attorney PwC / Law Square Liesbeth Vermeire Attorney PwC / Law Square Luk Cassimon Attorney PwC / Law Square
National Report of Belgium - 2 Sylvie De Raedt Professor of tax law University of Antwerpen Jef Van Eyndhoven Attorney HCGB Advocaten
National Report of Bosnia Herzegovina Ana Dujmovid Assistant Professor University of Mostar
National Report of Brazil - 1 Dalton Luiz Dallazem Partner Perin & Dallazem Paulo Ayres Barreto Partner Aires Barreto Advogados Associados Bianor Arruda Federal Judge Federal Supreme Court
National Report of Brazil - 2 Luís Eduardo Schoueri Professor University of São Paulo Law School Raphael Lavez PhD student University of São Paulo Law School
National Report of Bulgaria Dimitar Benev Associate Dimitrov, Petrov & Co Boyana Milcheva Associate Dimitrov, Petrov & Co
National Report of Canada - 1 Salvatore Mirandola Partner McCarthy Tétrault LLP
National Report of Canada - 2 Sherra Profit Taxpayers’ Ombudsman Office of the Taxpayers' Ombudsman
National Report of Chile Yuri Varela Barraza Partner Varelacia Asesoria Legal Tributaria
National Report of China Zhiyong Zhang Retired Tax Authority State Administration of Taxation Zhengwen Shi Director Center for Fiscal and Tax Law Studies of CUPL
National Report of Colombia 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
National Report of Croatia Nataša Zunic-Kovačevid Professor University of Rijeka
National Report of Cyprus - 1 Venetia Argyropoulou Partner Pelaghias Christodoulou Vrachas
National Report of Cyprus - 2 Yannis Tsangaris Director Cypriot Tax Administration
National Report of Czech Republic Hana Skalická Partner Hana Skalická Law Office
National Report of Denmark Henrik Peytz Partner Nielsen Nørager Law Firm LLP Henrik Klitz Advisor Danish Tax Appeals Agency
National Report of Finland Eero Männistö Doctoral Candidate University of Helsinki, Faculty of Law Kristiina Äimä Doctor of Laws University of Helsinki, Faculty of Law
National Report of Germany Martin Bartelt Doctor WTS Eva Oertel Doctor Federal Ministry of Finance Daniel Dürrschmidt Doctor University of Munich
National Report of Greece Ioannis Dimitrakopoulos Judge Supreme Administrative Court Katerina Perrou Doctor University of Athens Law School
National Report of Guatemala Alfredo Rodriguez Associate Consortium Legal Alejandra Fuentes Pieruccini Associate Consortium Legal
National Report of India Kuntal Dave Associate Nanubhai Desai & Co
National Report of Italy Pietro Mastellone Tax Associate Studio Legale Tributario Cordeiro Guerra & Associati Isabella Cugusi Tax Lawyer Isabella Cugusi Studio Legale Giovanna Tieghi Professor University of Padua
National Report of Japan Masato Ohno Professor Meiji University
National Report of Kenya Josephine M. Muchiri Advisor International Tax Office
National Report of Luxembourg Fatima Chaouche Referendary Luxembourg Administrative Court
National Report of Mauritius Ahmad Khalid Phul Advisor Exigent Group
National Report of Mexico - 1 Carlos Espinosa Berecochea Director General Centro Est. Sup. de Derecho Fiscal y Admin.
National Report of Mexico - 2 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
National Report of The Netherlands Arjo van Eijsden Partner Ernst & Young Belastingadviseurs LLP
National Report of New Zealand Adrian Sawyer Professor University of Canterbury
National Report of Panama Camilo A. Valdés M. Attorney Anzola Robles & Asociados
National Report of Peru - 1 Julio A. Fernández Cartagena Professor San Marcos University
National Report of Peru - 2 Cecilia Delgado Ratto Partner Afisca Consultores
National Report of Peru - 3 Esteban Montenegro Partner Estudio Montenegro
National Report of Poland Dominik Mączyński Chair of Financial Law Adam Mickiewicz University
National Report of Portugal Rui Camacho Palma Head of Tax Practice Linklaters Lisbon
National Report of Russia Natalia Soloveva Chairperson of the BoD Olimp Zdorovia Group Karina Ponomareva Associate Professor Omsk State University
National Report of Serbia Svetislav Kostic Professor University of Belgrade Lidija Živković Professor University of Belgrade
National Report of Slovenia - 1 Aleksander Pevec Attorney Odvetnik Aleksander Pevec Boštjan M. Zupančič Former Judge European Court of Human Rights
National Report of Slovenia - 2 Maruša Pozvek Professor University of Maribor
National Report of South Africa Kevin Burt Advocate Johannesburg Bar Jennifer Roeleveld Professor University of Cape Town Gert van Heerden Acting Chief Executive Office Office of the Tax Ombud
National Report of Spain 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
National Report of Sweden Lynda Ondrasek Olofsson Senior Legal Adviser Confederation of Swedish Enterprise Eleonor Kristoffersson Professor Örebro University
National Report of Switzerland Peter Hongler Professor University of Zurich
National Report of Taiwan Stefan Huang Shih Chou Professor National Taipei University of Business
National Report of United Kingdom Ian Young Technical Manager ICAEW
National Report of United States Christine Speidel Director Federal Tax Clinic, Villanova University
National Report of Uruguay Guzman Ramirez Arrieta Senior Associate Bergstein Abogados Addy Maaz Professor Universidad de la República de Montevideo
National Report of Venezuela Ronald Evans Partner Baker & McKenzie Marie Roschelle Quintero Sabino Partner Baker & McKenzie Melissa Elechiguerra Doctor of Laws University of Deusto
Inter-American Court Guzmán Ramírez Arrieta Senior Associate Bergstein Abogados
European Court of Human Rights 2019 Katerina Perrou Doctor University of Athens Law School Natalia Vorobyeva Former Lawyer European Court of Human Rights
European Court of Justice Katerina Perrou Doctor University of Athens Law School

2018 General Report on the Protection of Taxpayers’ Rights

National Report of Argentina Alberto Tarsitano Director Estudio Tarsitano Gimenez, Lifrieri & Pampliega
National Report of Australia - 1 Duy Dam Director of Tax Complaints and Review Office of Inspector-General of Taxation & Taxation Ombudsman
National Report of Australia - 2 John Bevacqua Professor University of Latrobe
National Report of Austria Christina Schwarzenbacher Senior Tax Assistant Deloitte Alfred Faller Steuerombudsmann Austrian Ministry of Finance Barbara Gunacker-Slawitsch Professor University of Graz
National Report of Belgium - 1 Anne Van de Vijver Professor of tax law University of Antwerpen Jef Van Eyndhoven Attorney HCGB Advocaten
National Report of Belgium - 2 Véronique de Brabanter Attorney Luk Cassimon Attorney Gilles van Hulle Attorney Liesbeth Vermeire Attorney PwC
National Report of Brazil - 1 Dalton Luiz Dallazem Partner Perin & Dallazemand
National Report of Brazil - 2 Paulo Ayres Barreto Partner Aires Barreto Advogados Associados
National Report of Bulgaria Dimitar Benev and Boyana Milcheva Associate and Partner Dimitrov, Petrov & Co
National Report of Canada - 1 Nathalie Therrien Directrice Générale Bureau de la protection des droits de la clientèle (Revenu Québec)
National Report of Canada - 2 Salvatore Mirandola Partner McCarthy Tétrault LLP
National Report of Canada - 3 Sherra Profit Taxpayers’ Ombudsman Office of the Taxpayers' Ombudsman
National Report of Chile Yuri Varela Barraza Partner Varelacia Asesoria Legal Tributaria
National Report of China - 1 Zhengwen Shi Director Center for Fiscal and Tax Law Studies at the China University of Political Science and Law
National Report of China - 2 Zhiyong Zhang Retired tax authority State Administration of Taxation
National Report of Colombia Leonardo Andres Bautista Raba Taxpayer Ombudsman Natalia Quinones Cruz Chief of Office for International Affairs Yvonne Carolina Florez Attorney Dirección de Impuestos y Aduanas Nacionales
National Report of Cyprus - 1 Venetia Argyropoulou Partner Pelaghias Christodoulou Vrachas
National Report of Cyprus - 2 Yannis Tsangaris Director Cypriot Tax Administration
National Report of Czech Republic Hana Skalická Partner Hana Skalická Law Office
National Report of Denmark Henrik Peytz Partner Nielsen Nørager Law Firm LLP Henrik Klitz Advisor Danish Tax Appeals Agency
National Report of Finland Eero Männistö Doctoral Candidate Kristiina Äimä Doctor of Laws University of Helsinki (Faculty of Law)
National Report of Germany Martin Bartelt Partner WTS Eva Oertel Doctor Federal Ministry of Finance Daniel Dürrschmidt Post-Doc researcher University of Munich
National Report of Greece Lydia Sofrona Director of Legal Services Greek Tax Administration Katerina Perrou Professor University of Athens (Law School)
National Report of Guatemala Alfredo Rodriguez Associate Consortium Legal Alejandra Fuentes Pieruccini Associate Consortium Legal Juan Carlos Casellas Gálvez Partner Mayora & Mayora, S.C. Erwin Romero Magistrate President Room 4 Contentious Administrative Tribunal
National Report of India Dikshit Sengupta Professor National Institute of Public Finance and Policy
National Report of Ireland Tatiana V. Kelly Tax Consultant Grant Thornton
National Report of Italy - 1 Giovanna Tieghi Professor University of Padua
National Report of Italy - 2 Isabella Cugusi Tax Lawyer Isabella Cugusi Studio Legale
National Report of Italy - 3 Pietro Mastellone Tax Associate Studio Legale Tributario Cordeiro Guerra & Associati
National Report of Kenya - 1 Brian Njenga Kagunyi Tax Associate Iseme, Kamau and Maema Advocates (DLA Piper)
National Report of Kenya - 2 Josephine M Muchiri Advisor International Tax Office
National Report of Kenya - 3 Makhanu Daniel Aburili Associate Advocate Raffman Dhanji Elms & Virdee Advocates
National Report of Luxembourg Katerina Pantazatou Associate Professor University of Luxembourg
National Report of Mauritius Ahmad Khalid Phul LL.M University of Cape Town
National Report of Mexico - 1 Edson Uribe Ombudsman Diana Bernal Ladron de Guevara Former Ombudsman Luis Rodrigo Salinas Olvera Subattorney for Systemic Analysis and Normative Studies Procuraduría de la Defensa del Contribuyente (Prodecon)
National Report of Mexico - 2 Carlos Espinosa Berecochea Director General Centro de Estudios Superiores de Derecho Fiscal y Administrativo
National Report of Mexico - 3 Cesar Alejandro Ruiz Partner Aguirre Anguiano y Asociados
National Report of Mexico - 4 Fernando Juarez Hernandez Attorney Cacheaux, Cavazos & Newton
National Report of The Netherlands Arjo van Eijsden Partner Ernst & Young Belastingadviseurs LLP
National Report of Panama Camilo A. Valdés M. Attorney Anzola Robles & Asociados
National Report of Peru - 1 Cecilia Delgado Ratto Attorney Afisca Consultores
National Report of Peru - 2 Esteban Montenegro LL.M student University of Amsterdam
National Report of Peru - 3 Julio A. Fernández Cartagena Professor San Marcos University
National Report of Poland Dominik Mączyński Chair of Financial Law Adam Mickiewicz University
National Report of Portugal Rui Camacho Palma Head of Tax Practice Law Linklaters Lisbon
National Report of Russia Natalia Soloveva Associate Professor Law Voronezh State University
National Report of Serbia Svetislav Kostic Professor Lidija Živković Professor University of Belgrade
National Report of Slovenia - 1 Aleksander Pevec Attorney Odvetnik Aleksander Pevec
National Report of Slovenia - 2 Maruša Pozvek Professor University of Maribor
National Report of Slovenia - 3 Mateja Vraničar Erman Fiscal Counsellor Ministry of Finance
National Report of South Africa - 1 Byron Thomas MSc candidate University of Oxford
National Report of South Africa - 2 Eric Mkhawane Chief Executive Officer Office of the Tax Ombud Jennifer Roeleveld Professor University of Cape Town
National Report of South Korea Hyejung Byun Associate Professor University of Seoul
National Report of Spain Javier Martín Fernández Former Chair Spanish Taxpayers' Ombudsman Felipe Alonso Murillo Attorney Spanish Supreme Court Yolanda Martínez Doctor of Law Elizabeth Gil Doctor of Law Universidad de Alicante
National Report of Sweden Lynda Ondrasek Olofsson Senior Legal Adviser Confederation of Swedish Enterprise Eleonor Kristoffersson Professor Örebro University
National Report of Switzerland Michael Beusch Attorney Schweizerische Bundeskanzlei
National Report of Taiwan Stefan Huang Shih Chou Professor National Taipei University of Business
National Report of Türkiye Billur Yalti Professor University of Istanbul
National Report of United Kingdom Ian Young Technical Manager ICAEW
National Report of United States Rostyslav I. Shiller Attorney Advisor to the National Taxpayer Advocate Amanda K. Bartmann Attorney Advisor to the National Taxpayer Advocate Internal Revenue Service
National Report of Venezuela - 1 Alberto Benshimol Partner D'Empaire Reyna
National Report of Venezuela - 2 Melissa Elechiguerra Teaching Fellow Dickson Poon School of Law, King’s College London
National Report of Venezuela - 3 Ronald Evans Partner Baker & McKenzie

2015-2017 General Report on the Protection of Taxpayers’ Rights

National Report of Argentina Prof. Alberto Tarsitano Representative of tax practitioners
National Report of Australia - 1 Dr. John Bevacqua Representative of Academia
National Report of Australia - 2 Ali Noroozi Representative of the Ombudsman office Duy Dam Representative of the Ombudsman office
National Report of Brazil - 1 Dalton Dallazem Representative of tax practitioners
National Report of Brazil - 2 Prof. Dr. Paulo Ayres Representative of tax practitioners
National Report of Brazil - 3 Dr. Bianor Arruda Representative of the Judiciary
National Report of Canada Salvatore Mirandola Representative of tax practitioners
National Report of China - 1 Prof. Shi Zhengwen Representative of Academia
National Report of China - 2 Zhiyong Zhang Representative of tax administration
National Report of Colombia Natalia Quiñones Representative of tax practitioners
National Report of Denmark Henrik Klitz Representative of tax administration Henrik Peytz Representative of tax practitioners
National Report of Finland - 1 Eero Männistö Representative of Academia
National Report of Finland - 2 Dr. Kristiina Äimä Representative of tax practitioners
National Report of Germany Dr. iur. Daniel Dürrschmidt Representative of Academia Dr. iur. Eva Oertel Representative of tax administration Dr. iur. Martin Bartelt Representative of tax practitioners
National Report of Greece Dr. Katerina Perrou Representative of tax administration Lydia Sofrona Representative of tax administration Prof. Andreas Tsourouflis Representative of Academia
National Report of India Dikshit Sengupta Representative of tax administration
National Report of Italy Pietro Mastellone Representative of tax practitioners
National Report of Japan Prof. Masato Ohno Representative of Academia
National Report of Luxembourg Prof. Dr. Aikaterini (Katerina) Pantazatou Representative of Academia
National Report of Mexico - 1 Prof. César Alejandro Ruiz Representative of Academia
National Report of Mexico - 2 Dr. Manuel Hallivis Representative of the Judiciary Paula Nava Representative of the Judiciary
National Report of Mexico - 3 Prof. Dr. Carlos Espinosa Berecochea Representative of Academia
National Report of New Zealand Mike Lennard Representative of tax practitioners Mark Keating Representative of tax practitioners
National Report of Poland Dr. Dr. Małgorzata Sęk Representative of Academia Prof. Michał Wilk Representative of Academia
National Report of Portugal Rui Camacho Palma Representative of tax practitioners
National Report of Serbia Dr. Svetislav V. Kostić Representative of Academia Dr. Lidija Živković Representative of Academia Dr. Dejan Stojanović Representative of Academia
National Report of South Africa - 1 Dr. Beric Croome Representative of tax practitioners
National Report of South Africa - 2 Eric Mkhawane Representative of the Ombudsman office
National Report of South Africa - 3 Prof. Jennifer Roeleveld Representative of Academia
National Report of Spain Prof. Prof. Yolanda Martínez Muñoz Representative of Academia Dr. Elizabeth Gil García Representative of Academia Prof. Javier Martín Fernández Representative of the Ombudsman office Prof. Felipe Alonso Murillo Representative of the Judiciary
National Report of Sweden Prof. Eleonor Kristoffersson Representative of Academia
National Report of Switzerland PD Dr. iur. Michael Beusch Representative of Academia, Judiciary
National Report of Türkiye Prf. Dr. Billur Yaltı Representative of Academia
National Report of Venezuela Dr. Melissa Elechiguerra Representative of Academia

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