Program - March 13
Ceremony Hall 1, LC Building, ground floor
WU (Vienna University of Economics and Business)
Welthandelsplatz 1 • 1020 Vienna, Austria
Welcome Remarks & Administrative Matters
Nina E. Olson, National Taxpayer Advocate • Internal Revenue Service; Washington, DC, United States
Professor Michael Lang • WU (Vienna University of Economics and Business); Vienna, Austria
The Framework and Justification for Taxpayer Rights
A review of the sources of rights (constitutional, statutory, and administrative), the impact of tax “exceptionalism” on the rights of taxpayers, and the legal implications of status as a taxpayer in international taxation, including granting specific rights to people (and entities) who aren’t citizens or even physical residents of a country.
Moderator: Professor Peter Essers • Tilburg University Law School; Tilburg, The Netherlands
- Professor Alice Abreu • Temple University School of Law; Philadelphia, Pennsylvania, United States
- Elaine Benn, Director, Central Customer Directorate • Her Majesty’s Revenue and Customs (HMRC); United Kingdom
- Professor John Bevacqua • LaTrobe University Law School; Melbourne, Australia
- Professor Richard K. Greenstein • Temple University School of Law; Philadelphia, Pennsylvania, United States
- Ian Young, Technical Manager • Institute of Chartered Accountants; Bromley, United Kingdom
Privacy and Transparency
As tax authorities acquire and share significant amounts of tax information about their taxpayers, significant questions arise as to the rights and protections taxpayers have as to the compilation, use, and sharing of this information.
At what point in the process should the taxpayer be informed that the tax agency has information from another jurisdiction?
On what basis, when and how will the taxpayer be able to challenge the use of that information on the grounds that it either should not have been collected or shared?
What is the impact and taxpayer rights implications of information-sharing for individual and small and medium taxpayers, as opposed to large corporate entities?
What is the role of the press in promoting transparency and tax compliance?
Moderator: Christopher S. Rizek • Caplin & Drysdale; Washington, DC, United States
- Robert Goulder, Special Counsel • Tax Analysts; Arlington, Virginia, United States
- Ali Noroozi, Inspector-General for Taxation • Sydney, Australia
- Maryte Somare, PhD Candidate • WU (Vienna University of Economics and Business); Vienna, Austria
Protection of Taxpayer Rights in Multi-Jurisdictional Disputes
With the expanded exchange of information between taxing jurisdictions, there is an increased likelihood that taxpayers will face proposed tax assessments from multiple tax agencies. This panel will (1) explore what an effective multijurisdictional dispute resolution framework would look like and what fundamental rights it should incorporate; (2) analyze whether there is an effective mechanism for coordinating and resolving multijurisdictional disputes; and (3) analyze whether existing mechanisms provide adequate protection of taxpayer rights between jurisdictions and how they fit under existing human rights frameworks.
Moderator: Philip Baker, QC • Field Court Tax Chambers, London University; London, United Kingdom
- Mary C. Bennett, Partner • Baker McKenzie; Washington, DC, United States
- Cora O’Brien, Policy Director • Irish Tax Institute; Dublin, Ireland
- Katerina Perrou, Post-Doctoral Research Fellow at IBFD • Amsterdam, The Netherlands
- Michael Sell, Taxation Directorate-General • German Federal Ministry of Finance; Berlin, Germany
Access to Rights: the Right to Quality Service in an Era of Reduced
Tax agencies around the world are facing reduced budget environments even as tax administration becomes more complex and tax agencies play an increasing role in delivering non-tax benefits and policy. This panel will explore several developments in response to this state of affairs, including the reduction of person-to-person service in favor of digital or centralized taxpayer services; the increased reliance on third parties (preparers, representatives, software providers) to navigate the tax system; and the impact of these changes on tax compliance and on vulnerable taxpayer populations (e.g., the elderly and low income), particularly in self-assessment systems.
Moderator: Chris Bergin, Publisher • Tax Analysts; Arlington, Virginia, United States
- Dr. Sebastian Beer, Country Economist • Oesterreichische Nationalbank; Vienna, Austria
- Professor Leslie Book • Villanova University Law School; Pennsylvania, United States
- Michael Hallsworth, Director of Health and Tax • Behavioural Insights; London, United Kingdom
- Dr. Matthias Kasper, Assistant Professor • University of Vienna; Vienna, Austria
Break for Fireside Chat
Challenges of Scrutineering Entities: Fireside Chat with Inspectors General, Ombuds, and Advocates
A candid discussion with overseers of tax agencies on the tension between agency and scrutineers; enhancing independence via appointment and funding protections – administrative provision or legislative; and access to agency information.
Moderator: Dr. Jeffrey Owens, Professor • WU (Vienna University of Economics and Business); Vienna, Austria
- Anders Bengtsson, Swedish Tax Ombuds • Skatteverket, Sweden
- Diana Bernal • Procuradora de la Defensa del Contribuyente; Mexico City, Mexico
- Hanyana Eric Mkhawane, CEO, South Africa Tax Ombudsman • Johannesburg, South Africa
- Ali Noroozi, Inspector-General of Taxation • Sydney, Australia
- Nina E. Olson, National Taxpayer Advocate • Washington, DC, United States
Meet for Bus Transportation for Dinner at Heurigen
Dinner at Heurigen
Return to WU (Vienna University of Economics and Business) by Bus Transportation