On May 3 and 4, 2018, the 3rd International Conference on Taxpayer Rights was held in The Netherlands. Participants from every continent (except Antarctica) attended the conference, which focused on good governance and legal remedies. From a US perspective, there were significant discussions on the Taxpayer Bill of Rights (which we have previously written about here. Overall, the conference was tremendously insightful and helpful in understanding tax issues throughout the world and we are very appreciative for being allowed to participate in the panel discussion on Preventing Disputes 2: Taxpayer Rights in the Administrative Phase.

Videos of each panel discussion are now available on YouTube:

Day One:

• Opening Remarks
• Panel #1: Perspectives on Taxpayer Rights: A Multidisciplinary Approach to Good Governance and Legal Remedies
• Panel #2:  Preventing Disputes 1: Developing Early Warning and Intervention Systems
• Current Developments In Taxpayer Rights
• Panel #3: Preventing Disputes 2: Taxpayer Rights in the Administrative Phase
• Panel #4: Taxpayer Protections in Cross-Border Taxation

Day Two:

• IBFD Observatory on the Protection of Taxpayer Rights (OPTR)
• Panel #5: Burden of Proof in Tax Disputes
• Panel #6: Penalties Theory and Administration: A Multidisciplinary Analysis
• Panel #7: The Right to Appeal to an Independent Forum: Taxpayer Access to Appeals and Mediation
• Panel #8: Good Governance and Remedies: Taxpayer Rights in Application

 

The 4th International Conference on Taxpayer Rights will be held May 23-24, 2019, in Minneapolis, Minnesota. The focus will be on administrative positions and transparency, with issues such as how governments issue guidance, how taxpayers learn about guidance and how much weight is afforded to guidance. More information can be found here.