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
 

  • Prof. Dr Philip Baker, QC - Prof. Dr Pasquale Pistone (Co-Directors)
  • Prof. Dr Carlos E. Weffe (Scientific Coordinator)
  • Mr Cristian San Felipe Maestre (Project Coordinator) 

Supervisory council

  • Prof. Robert Attard, lead partner of Ernst & Young’s global tax policy 
  • Judge Dennis Davis, judge president of the Competition Appeal Court and judge of the South Africa Supreme Court of Appeal
  • Mr Porus Kaka, honorary President of IFA global and senior advocate of the High Court of India
  • Prof. Dr Juliane Kokott, Advocate General of the Court of Justice of the European Union
  • Ms 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:​​​

 

2021 General Report on the Protection of Taxpayers’ Rights

 

National Report of Argentina

Alberto Tarsitano 
Director
Estudio Tarsitano Gimenez, Lifrieri & Pampliega

 

optr

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

optr

National Report of Austria

Christina Schwarzenbacher
Practitioner
Deloitte

Alfred Faller
Ombudsman
Austrian Ministry of Finance

optr

National Report of Belgium

Sylvie De Raedt
Professor
University of Antwerpen

Jef van Eyndhoven
Attorney
HCGB Advocaten

optr

National Report of Bolivia

Alvaro Villegas Aldazosa
Partner
Villegas Aldazosa Soc. Civ.

 

optr

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

optr

National Report of Brazil - 1

Luís Eduardo Schoueri
Professor

Raphael Assef Lavez
PhD candidate

University of São Paulo Law School

optr

National Report of Brazil - 2

Paulo Ayres Barreto
Partner
Aires Barreto Advogados Associados

Bianor Arruda
Federal Judge
Federal Supreme Court

optr

National Report of Bulgaria - 1

Ivan Alexander Manev
Associate
Dimitrov, Petrov & Co.

 

optr

National Report of Bulgaria - 2

Boyana Milcheva
Partner
Dimitrov, Petrov & Co.

 

optr

National Report of Bulgaria - 3

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

 

optr

National Report of Chile

Ignacio Núñez Martinez
Lawyer
PwC Chile

 

optr

National Report of China

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

 

optr

National Report of Colombia

Leonardo Andrés Bautista Raba
Ombudsman

Ivonne Carolina Florez Cutiva
Attorney

Office of the National Taxpayer's Rights Advocate of Colombia

optr

National Report of Cyprus

Venetia Argyropoulou
Partner
Pelaghias Christodoulou Vrachas

 

optr

National Report of Czech Republic

Hana Skalická
Partner
Hana Skalická Law Office

 

optr

National Report of Denmark

Henrik Peytz
Partner
Nielsen Nørager Law Firm LLP

Henrik Klitz
Advisor
Danish Tax Appeals Agency

optr

National Report of Finland

Kristiina Äimä
Doctor

Eero Männistö
PhD Candidate

University of Helsinki, Faculty of Law

optr

National Report of Germany

Martin Bartelt
Doctor
WTS

Daniel Dürrschmidt
Professor
University of Munich

Eva Oertel
Doctor
Bavarian State Ministry of Finance

optr

National Report of Greece

Katerina Perrou
Doctor
University of Athens Law School

Ioannis Dimitrakopoulos
Judge
Supreme Administrative Court

optr

National Report of Guatemala

Alfredo Rodriguez
Associate

Alejandra Fuentes Pieruccini
Associate

Consortium Legal

optr

National Report of Honduras

Roberto Enrique Ramos Obando
Director of the Large Taxpayers Directorate

Cristian Erazo Delgado
National Legal Director

Revenue Administration Service

optr

National Report of India

Kuntal Dave
Associate
Nanubhai Desai & Co

 

optr

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

optr

National Report of Japan

Masato Ohno
Professor
Meiji University

 

optr

National Report of Kazakhstan

Anuar Nurakhmet
Advocate
Almaty

 

optr

National Report of Kenya

Bosire Nyamori
Lecturer
University of Nairobi

 

optr

National Report of Lithuania

Marius Grajauskas
Managing Partner

Artūras Liutvinas
Attorney-at-law

LEADELL Balčiūnas ir Grajauskas

optr

National Report of Luxembourg

Fatima Chaouche
Referendary
Luxembourg Administrative Court

 

optr

National Report of Mauritius

Ahmad Khalid Phul
Advisor
Exigent Group

 

optr

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

optr

National Report of Mexico - 2

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

 

optr

National Report of The Netherlands

Roxana Bos
Partner
Ernst & Young Belastingadviseurs LLP

Paul Halprin
Partner
Dentons

optr

National Report of New Zealand

Adrian Sawyer
Professor
University of Canterbury

 

optr

National Report of Norway

Bente Elizabeth Bøgestub
Group Manager
Norwegian Tax Administration, Directorate of Taxes

 

optr

National Report of Peru - 1

Cecilia Delgado
Partner
Afisca Consultores

 

optr

National Report of Peru - 2

Esteban Montenegro Guillinta
Partner
Estudio Montenegro

 

optr

National Report of Peru - 3

Alberto Zúñiga Morales
Supervisor
Oficina de Defensoria del Contribuyente y Usuario Aduanero

 

optr

National Report of Poland - 1

Dominik Mączyński
Chair of Financial Law
Adam Mickiewicz University

 

optr

National Report of Poland - 2

Malgorzata Sęk
Lecturer and Research Assistant

Aneta-Nowak Piechota
Professor

University of Lodz

optr

National Report of Portugal

Rui Camacho Palma
Head of Tax Practice
Linklaters Lisbon

 

optr

National Report of Russia

Dmitriy Anischenko
PhD student
Moscow State University

Petr Popov
Lawyer
Pepelyaev Group

optr

National Report of Serbia

Lidija Živković
Doctor

Svetislav Kostic
Doctor

University of Belgrade

optr

National Report of Slovenia - 1

Maruša Pozvek
Professor
University of Maribor

 

optr

National Report of Slovenia - 2

Polonca Kovač
Professor
University of Ljubljana

 

optr

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

optr

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

optr

National Report of Sweden

Eleonor Kristoffersson
Professor
Örebro University

Lynda Ondrasek Olofsson
Senior Legal Adviser
Confederation of Swedish Enterprise

optr

National Report of Switzerland

Peter Hongler
Professor
University of Zurich

 

optr

National Report of Taiwan

Stefan Huang Shih Chou
Professor
National Taipei University of Business

 

optr

National Report of Turkey

Billur Yalti
Professor
Istanbul University

 

optr

National Report of Ukraine

Iryna Stepanova
Lawyer
Graduate Institute

 

optr

National Report of United Kingdom

Robin Williamson
Fellow
Chartered Institute of Taxation

 

optr

National Report of United States

Christine Speidel
Director
Federal Tax Clinic, Villanova University

 

optr

National Report of Uruguay

Guzman Ramirez Arrieta
Senior Associate
Bergstein Abogados

Addy Maaz
Professor
Universidad de la República de Montevideo

optr

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

optr

European Court of Human Rights

Katerina Perrou
Doctor
University of Athens Law School

Natalia Vorobyeva
Former Lawyer
European Court of Human Rights

optr

European Court of Justice

Katerina Perrou
Doctor
University of Athens Law School

 

optr

Inter-American Court

Guzman Ramirez Arrieta
Senior Associate
Bergstein Abogados

 

optr

 

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

optr

National Report of Austria

Christina Schwarzenbacher
Practitioner
Deloitte

Alfred Faller
Ombudsman
Austrian Ministry of Finance

Barbara Gunacker-Slawitsch 
Professor
University of Graz

optr

National Report of Belgium

Sylvie De Raedt
Professor
University of Antwerpen

Jef van Eyndhoven
Attorney
HCGB Advocaten

optr

National Report of Bolivia

Alvaro Villegas Aldazosa
Attorney
Villegas Aldazosa Soc. Civ.

 

optr

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

optr

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

optr

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

optr

National Report of Bulgaria - 1

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

 

optr

National Report of Bulgaria - 2

Ivan Alexander Manev
Associate
Dimitrov, Petrov & Co

Boyana Milcheva
Associate
Dimitrov, Petrov & Co

optr

National Report of Canada

Salvatore Mirandola
Partner
McCarthy Tétrault LLP

 

optr

National Report of Chile

Yuri Alberto Varela Barraza
Partner
Portatax

 

optr

National Report of China - 1

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

 

optr

National Report of China - 2

Zhiyong Zhang
Retired Tax Authority
State Administration of Taxation

 

optr

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

optr

National Report of Croatia

Nataša Zunic-Kovačevid
Professor
University of Rijeka

 

optr

National Report of Cyprus - 1

Yannis Tsangaris
Director
Cypriot Tax Administration

 

optr

National Report of Cyprus - 2

Venetia Argyropoulou
Partner
Pelaghias Christodoulou Vrachas

 

optr

National Report of Czech Republic

Hana Skalická 
Partner
Hana Skalická Law Office

 

optr

National Report of Denmark

Henrik Peytz 
Partner
Nielsen Nørager Law Firm LLP

Henrik Klitz 
Advisor
Danish Tax Appeals Agency

optr

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

optr

National Report of Germany

Martin Bartelt
Doctor
WTS

Eva Oertel
Doctor
Bavarian State Ministry of Finance

Daniel Dürrschmidt 
Professor
University of Munich

optr

National Report of Greece - 1

Katerina Perrou
Doctor
University of Athens Law School

 

optr

National Report of Greece - 2

Ioannis Dimitrakopoulos
Judge
Supreme Administrative Court

 

 

optr

National Report of Guatemala

Alfredo Rodriguez
Associate
Consortium Legal

Alejandra Fuentes Pieruccini 
Associate
Consortium Legal

optr

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 

optr

National Report of India

Kuntal Dave
Associate
Nanubhai Desai & Co

 

optr

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

optr

National Report of Japan

Masato Ohno
Professor
Meiji University

 

optr

National Report of Luxembourg

Fatima Chaouche
Referendary
Luxembourg Administrative Court

 

optr

National Report of Mauritius

Ahmad Khalid Phul
Advisor
Exigent Group 

 

optr

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

optr

National Report of Mexico - 2

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

 

optr

National Report of The Netherlands

Roxana Bos
Partner
Ernst & Young Belastingadviseurs LLP

Paul Halprin
Partner
Dentons

optr

National Report of New Zealand

Adrian Sawyer
Professor 
University of Canterbury

 

optr

National Report of Panama

Camilo A. Valdés M.
Partner
Anzo Law

 

optr

National Report of Peru -1

Esteban Montenegro 
Partner
Estudio Montenegro

 

optr

National Report of Peru - 2

Cecilia Delgado Ratto
Partner 
Afisca Consultores

 

optr

National Report of Poland

Dominik Mączyński
Chair of Financial Law
Adam Mickiewicz University

 

optr

National Report of Portugal

Rui Camacho Palma 
Head of Tax Practice
Linklaters Lisbon

 

optr

National Report of Russia

Natalia Soloveva
Chairperson of the BoD 
Olimp Zdorovia Group

Karina Ponomareva
Associate Professor
Omsk State University

optr

National Report of Serbia

Svetislav Kostic
Doctor
University of Belgrade

Lidija Živković
Doctor
University of Belgrade

optr

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

optr

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

optr

National Report of Sweden

Lynda Ondrasek Olofsson 
Managing Partner 
Unum Tax

Eleonor Kristoffersson 
Professor
Örebro University

optr

National Report of Turkey

Billur Yalti 
Professor
Istanbul University

 

optr

National Report of United Kingdom

Robin Williamson
Fellow
FChartered Institute of Taxation

 

optr

National Report of United States

Christine Speidel
Director
Federal Tax Clinic, Villanova University

 

optr

National Report of Uruguay

Guzman Ramirez Arrieta
Senior Associate
Bergstein Abogados

Addy Maaz
Professor
Universidad de la República de Montevideo

optr

National Report of Venezuela - 1

Ronald Evans
Partner
Baker & McKenzie

Melissa Elechiguerra
Teaching Fellow
King's College London

optr

National Report of Venezuela - 2

Marie Roschelle Quintero Sabino
Partner
Baker & McKenzie

 

optr

Inter-American Court

Guzmán Ramírez Arrieta 
Senior Associate
Bergstein Abogados

 

optr

European Court of Human Rights 2020

Katerina Perrou
Doctor
University of Athens Law School

Natalia Vorobyeva
Senior Lawyer 
European Court of Human Rights

optr

European Court of Justice

Katerina Perrou
Doctor
University of Athens Law School

 

optr

 

 

2019 General Report on the Protection of Taxpayers’ Rights

 

National Report of Argentina

Alberto Tarsitano 
Director
Estudio Tarsitano
Gimenez, Lifrieri & Pampliega

optr

National Report of Australia

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

John Bevacqua
Professor
Monash University

optr

National Report of Austria​

Christina Schwarzenbacher
Senior Tax Assistant
Deloitte

Alfred Faller
Steuerombudsmann
Austrian Ministry of Finance

Barbara Gunacker-Slawitsch 
Professor
University of Graz

optr

National Report of Belgium - 1

Véronique de Brabanter
Attorney
PwC / Law Square 

Liesbeth Vermeire
Attorney
PwC / Law Square 

Luk Cassimon
Attorney
PwC / Law Square

optr

National Report of Belgium - 2

Sylvie De Raedt 
Professor of tax law
University of Antwerpen

Jef Van Eyndhoven
Attorney
HCGB Advocaten

optr

National Report of Bosnia Herzegovina

Ana Dujmovid
Assistant Professor
University of Mostar

 

optr

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

optr

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

optr

National Report of Bulgaria

Dimitar Benev
Associate
Dimitrov, Petrov & Co

Boyana Milcheva
Associate
Dimitrov, Petrov & Co

optr

National Report of Canada - 1

Salvatore Mirandola
Partner
McCarthy Tétrault LLP

 

optr

National Report of Canada - 2

Sherra Profit
Taxpayers’ Ombudsman 
Office of the Taxpayers' Ombudsman

 

optr

National Report of Chile

Yuri Varela Barraza
Partner
Varelacia Asesoria Legal Tributaria

optr

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

optr

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

optr

National Report of Croatia

Nataša Zunic-Kovačevid
Professor
University of Rijeka

 

optr

National Report of Cyprus - 1

Venetia Argyropoulou
Partner
Pelaghias Christodoulou Vrachas

 

optr

National Report of Cyprus - 2

Yannis Tsangaris
Director
Cypriot Tax Administration

 

optr

National Report of Czech Republic

Hana Skalická 
Partner
Hana Skalická Law Office

 

optr

National Report of Denmark

Henrik Peytz 
Partner
Nielsen Nørager Law Firm LLP

Henrik Klitz 
Advisor
Danish Tax Appeals Agency

optr

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

optr

National Report of Germany

Martin Bartelt
Doctor
WTS

Eva Oertel
Doctor
Federal Ministry of Finance

Daniel Dürrschmidt 
Doctor
University of Munich

optr

National Report of Greece

Ioannis Dimitrakopoulos
Judge
Supreme Administrative Court

Katerina Perrou
Doctor
University of Athens Law School

optr

National Report of Guatemala

Alfredo Rodriguez
Associate
Consortium Legal

Alejandra Fuentes Pieruccini 
Associate
Consortium Legal

optr

National Report of India

Kuntal Dave
Associate
Nanubhai Desai & Co

 

optr

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

optr

National Report of Japan

Masato Ohno
Professor
Meiji University

 

optr

National Report of Kenya

Josephine M. Muchiri
Advisor
International Tax Office

 

optr

National Report of Luxembourg

Fatima Chaouche
Referendary
Luxembourg Administrative Court

 

optr

National Report of Mauritius

Ahmad Khalid Phul
Advisor
Exigent Group

 

optr

National Report of Mexico - 1

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

 

optr

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

optr

National Report of The Netherlands

Arjo van Eijsden
Partner
Ernst & Young Belastingadviseurs LLP

optr

National Report of New Zealand

Adrian Sawyer
Professor 
University of Canterbury

 

optr

National Report of Panama

Camilo A. Valdés M.
Attorney
Anzola Robles & Asociados

 

optr

National Report of Peru - 1

Julio A. Fernández Cartagena
Professor
San Marcos University

 

optr

National Report of Peru - 2

Cecilia Delgado Ratto
Partner 
Afisca Consultores

 

optr

National Report of Peru - 3

Esteban Montenegro 
Partner
Estudio Montenegro

 

optr

National Report of Poland

Dominik Mączyński
Chair of Financial Law
Adam Mickiewicz University

 

optr

National Report of Portugal

Rui Camacho Palma 
Head of Tax Practice
Linklaters Lisbon

 

optr

National Report of Russia

Natalia Soloveva
Chairperson of the BoD 
Olimp Zdorovia Group

Karina Ponomareva
Associate Professor
Omsk State University

optr

National Report of Serbia

Svetislav Kostic
Professor
University of Belgrade

Lidija Živković
Professor
University of Belgrade

optr

National Report of Slovenia - 1

Aleksander Pevec 
Attorney
Odvetnik Aleksander Pevec

Boštjan M. Zupančič
Former Judge
European Court of Human Rights

optr

National Report of Slovenia - 2

Maruša Pozvek
Professor
University of Maribor

 

optr

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

optr

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

optr

National Report of Sweden

Lynda Ondrasek Olofsson 
Senior Legal Adviser
Confederation of Swedish Enterprise

Eleonor Kristoffersson 
Professor
Örebro University

optr

National Report of Switzerland

Peter Hongler
Professor
University of Zurich

 

optr

National Report of Taiwan

Stefan Huang Shih Chou
Professor
National Taipei University of Business

 

optr

National Report of United Kingdom

Ian Young
Technical Manager
ICAEW

 

optr

National Report of United States

Christine Speidel
Director
Federal Tax Clinic, Villanova University

 

optr

National Report of Uruguay

Guzman Ramirez Arrieta
Senior Associate
Bergstein Abogados

Addy Maaz
Professor
Universidad de la República de Montevideo

optr

National Report of Venezuela

Ronald Evans
Partner
Baker & McKenzie

Marie Roschelle Quintero Sabino
Partner
Baker & McKenzie

Melissa Elechiguerra
Doctor of Laws
University of Deusto

optr

Inter-American Court

Guzmán Ramírez Arrieta 
Senior Associate
Bergstein Abogados

 

optr

European Court of Human Rights 2019

Katerina Perrou
Doctor
University of Athens Law School

Natalia Vorobyeva
Former Lawyer 
European Court of Human Rights

optr

European Court of Justice

Katerina Perrou
Doctor
University of Athens Law School

 

optr

 

 

2018 General Report on the Protection of Taxpayers’ Rights

 

National Report of Argentina

Alberto Tarsitano 
Director
Estudio Tarsitano Gimenez, Lifrieri & Pampliega

 

optr

National Report of Australia - 1

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

optr

National Report of Australia - 2

John Bevacqua
Professor
University of Latrobe

 

optr

National Report of Austria

Christina Schwarzenbacher
Senior Tax Assistant
Deloitte

Alfred Faller
Steuerombudsmann
Austrian Ministry of Finance

Barbara Gunacker-Slawitsch
Professor
University of Graz

optr

National Report of Belgium - 1

Anne Van de Vijver
Professor of tax law
University of Antwerpen

Jef Van Eyndhoven
Attorney
HCGB Advocaten

optr

National Report of Belgium - 2

Véronique de Brabanter
Attorney

Luk Cassimon
Attorney

Gilles van Hulle
Attorney

Liesbeth Vermeire
Attorney

PwC

optr

National Report of Brazil - 1

Dalton Luiz Dallazem
Partner
Perin & Dallazemand

 

optr

National Report of Brazil - 2

Paulo Ayres Barreto
Partner
Aires Barreto Advogados Associados

 

optr

National Report of Bulgaria

Dimitar Benev and Boyana Milcheva
Associate and Partner
Dimitrov, Petrov & Co

 

optr

National Report of Canada - 1

Nathalie Therrien
Directrice Générale
Bureau de la protection des droits de la clientèle (Revenu Québec)

optr

National Report of Canada - 2

Salvatore Mirandola
Partner
McCarthy Tétrault LLP

 

optr

National Report of Canada - 3

Sherra Profit
Taxpayers’ Ombudsman
Office of the Taxpayers' Ombudsman

 

optr

National Report of Chile

Yuri Varela Barraza
Partner
Varelacia Asesoria Legal Tributaria

 

optr

National Report of China - 1

Zhengwen Shi
Director
Center for Fiscal and Tax Law Studies at the China University of Political Science and Law

optr

National Report of China - 2

Zhiyong Zhang
Retired tax authority
State Administration of Taxation

 

optr

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

optr

National Report of Cyprus - 1

Venetia Argyropoulou
Partner
Pelaghias Christodoulou Vrachas

 

optr

National Report of Cyprus - 2

Yannis Tsangaris
Director
Cypriot Tax Administration

 

optr

National Report of Czech Republic

Hana Skalická
Partner
Hana Skalická Law Office

 

optr

National Report of Denmark

Henrik Peytz
Partner
Nielsen Nørager Law Firm LLP

Henrik Klitz
Advisor
Danish Tax Appeals Agency

optr

National Report of Finland

Eero Männistö
Doctoral Candidate

Kristiina Äimä
Doctor of Laws

University of Helsinki (Faculty of Law)

optr

National Report of Germany

Martin Bartelt
Partner
WTS

Eva Oertel
Doctor
Federal Ministry of Finance

Daniel Dürrschmidt
Post-Doc researcher
University of Munich

optr

National Report of Greece

Lydia Sofrona
Director of Legal Services
Greek Tax Administration

Katerina Perrou
Professor
University of Athens (Law School)

optr

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

optr

National Report of India

Dikshit Sengupta
Professor
National Institute of Public Finance and Policy

 

optr

National Report of Ireland

Tatiana V. Kelly
Tax Consultant
Grant Thornton

 

optr

National Report of Italy - 1

Giovanna Tieghi
Professor
University of Padua

 

optr

National Report of Italy - 2

Isabella Cugusi
Tax Lawyer
Isabella Cugusi Studio Legale

 

optr

National Report of Italy - 3

Pietro Mastellone
Tax Associate
Studio Legale Tributario Cordeiro Guerra & Associati

 

optr

National Report of Kenya - 1

Brian Njenga Kagunyi
Tax Associate
Iseme, Kamau and Maema Advocates (DLA Piper)

 

optr

National Report of Kenya - 2

Josephine M Muchiri
Advisor
International Tax Office

 

optr

National Report of Kenya - 3

Makhanu Daniel Aburili
Associate Advocate
Raffman Dhanji Elms & Virdee Advocates

 

optr

National Report of Luxembourg

Katerina Pantazatou
Associate Professor
University of Luxembourg

 

optr

National Report of Mauritius

Ahmad Khalid Phul
LL.M
University of Cape Town

 

optr

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)

optr

National Report of Mexico - 2

Carlos Espinosa Berecochea
Director General
Centro de Estudios Superiores de Derecho Fiscal y Administrativo

 

optr

National Report of Mexico - 3

Cesar Alejandro Ruiz
Partner
Aguirre Anguiano y Asociados

 

optr

National Report of Mexico - 4

Fernando Juarez Hernandez
Attorney
Cacheaux, Cavazos & Newton

 

optr

National Report of The Netherlands

Arjo van Eijsden
Partner
Ernst & Young Belastingadviseurs LLP

 

optr

National Report of Panama

Camilo A. Valdés M.
Attorney
Anzola Robles & Asociados

 

optr

National Report of Peru - 1

Cecilia Delgado Ratto
Attorney
Afisca Consultores

 

optr

National Report of Peru - 2

Esteban Montenegro
LL.M student
University of Amsterdam

 

optr

National Report of Peru - 3

Julio A. Fernández Cartagena
Professor
San Marcos University

 

optr

National Report of Poland

Dominik Mączyński
Chair of Financial Law
Adam Mickiewicz University

 

optr

National Report of Portugal

Rui Camacho Palma
Head of Tax Practice Law
Linklaters Lisbon

 

optr

National Report of Russia

Natalia Soloveva
Associate Professor Law
Voronezh State University

 

optr

National Report of Serbia

Svetislav Kostic
Professor

Lidija Živković
Professor

University of Belgrade

optr

National Report of Slovenia - 1

Aleksander Pevec
Attorney
Odvetnik Aleksander Pevec

 

optr

National Report of Slovenia - 2

Maruša Pozvek
Professor
University of Maribor

 

optr

National Report of Slovenia - 3

Mateja Vraničar Erman
Fiscal Counsellor
Ministry of Finance

 

optr

National Report of South Africa - 1

Byron Thomas
MSc candidate
University of Oxford

 

optr

National Report of South Africa - 2

Eric Mkhawane
Chief Executive Officer
Office of the Tax Ombud

Jennifer Roeleveld
Professor
University of Cape Town

optr

National Report of South Korea

Hyejung Byun
Associate Professor
University of Seoul

 

optr

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

optr

National Report of Sweden

Lynda Ondrasek Olofsson
Senior Legal Adviser
Confederation of Swedish Enterprise

Eleonor Kristoffersson
Professor
Örebro University

optr

National Report of Switzerland

Michael Beusch
Attorney
Schweizerische Bundeskanzlei

 

optr

National Report of Taiwan

Stefan Huang Shih Chou
Professor
National Taipei University of Business

 

optr

National Report of Turkey

Billur Yalti
Professor
University of Istanbul

 

optr

National Report of United Kingdom

Ian Young
Technical Manager
ICAEW

 

optr

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

optr

National Report of Venezuela - 1

Alberto Benshimol
Partner
D'Empaire Reyna

 

optr

National Report of Venezuela - 2

Melissa Elechiguerra
Teaching Fellow
Dickson Poon School of Law, King’s College London

 

optr

National Report of Venezuela - 3

Ronald Evans
Partner
Baker & McKenzie

 

optr

 

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

 

National Report of Argentina

Prof. Alberto Tarsitano 
Representative of tax practitioners
 

 

optr

National Report of Australia - 1

Dr. John Bevacqua
Representative of Academia

 

 

optr

National Report of Australia - 2

Ali Noroozi
Representative of the Ombudsman office

Duy Dam
Representative of the Ombudsman office

 

optr

National Report of Brazil - 1

Dalton Dallazem
Representative of tax practitioners

 

 

optr

National Report of Brazil - 2

Prof. Dr. Paulo Ayres
Representative of tax practitioners

 

 

optr

National Report of Brazil - 3

Dr. Bianor Arruda
Representative of the Judiciary

 

 

optr

National Report of Canada

Salvatore Mirandola
Representative of tax practitioners

 

 

optr

National Report of China - 1

Prof. Shi Zhengwen
Representative of Academia

 

 

optr

National Report of China - 2

Zhiyong Zhang
Representative of tax administration

 

 

optr

National Report of Colombia

Natalia Quiñones
Representative of tax practitioners

 

 

optr

National Report of Denmark

Henrik Klitz
Representative of tax administration

Henrik Peytz
Representative of tax practitioners

optr

National Report of Finland - 1

Eero Männistö
Representative of Academia

 

 

optr

National Report of Finland - 2

Dr. Kristiina Äimä
Representative of tax practitioners

 

 

optr

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

optr

National Report of Greece

Dr. Katerina Perrou
Representative of tax administration

Lydia Sofrona
Representative of tax administration

Prof. Andreas Tsourouflis
Representative of Academia

optr

National Report of India

Dikshit Sengupta
Representative of tax administration

 

 

optr

National Report of Italy

Pietro Mastellone
Representative of tax practitioners

 

 

optr

National Report of Japan

Prof. Masato Ohno
Representative of Academia

 

 

optr

National Report of Luxembourg

Prof. Dr. Aikaterini (Katerina) Pantazatou
Representative of Academia

 

 

optr

National Report of Mexico - 1

Prof. César Alejandro Ruiz
Representative of Academia

 

 

optr

National Report of Mexico - 2

Dr. Manuel Hallivis
Representative of the Judiciary

Paula Nava
Representative of the Judiciary

optr

National Report of Mexico - 3

Prof. Dr. Carlos Espinosa Berecochea
Representative of Academia

 

 

optr

National Report of New Zealand

Mike Lennard
Representative of tax practitioners

Mark Keating
Representative of tax practitioners

optr

National Report of Poland

Dr. Dr. Małgorzata Sęk
Representative of Academia

Prof. Michał Wilk
Representative of Academia

optr

National Report of Portugal

Rui Camacho Palma
Representative of tax practitioners

 

 

optr

National Report of Serbia

Dr. Svetislav V. Kostić
Representative of Academia

Dr. Lidija Živković
Representative of Academia

Dr. Dejan Stojanović
Representative of Academia

optr

National Report of South Africa - 1

Dr. Beric Croome
Representative of tax practitioners

 

 

optr

National Report of South Africa - 2

Eric Mkhawane
Representative of the Ombudsman office

 

 

optr

National Report of South Africa - 3

Prof. Jennifer Roeleveld
Representative of Academia

 

 

optr

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

optr

National Report of Sweden

Prof. Eleonor Kristoffersson
Representative of Academia

 

 

optr

National Report of Switzerland

PD Dr. iur. Michael Beusch
Representative of Academia, Judiciary

 

 

optr

National Report of Turkey

Prf. Dr. Billur Yaltı
Representative of Academia

 

 

optr

National Report of Venezuela

Dr. Melissa Elechiguerra
Representative of Academia

 

 

optr