International Conference on Taxpayer Rights Archives

Taxpayer Rights Around the World

by McDermott Will & Emery | Jul 19, 2018 | Uncategorized

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.

Taxpayer Bill of Rights | Another Tool for Taxpayers?

by McDermott Will & Emery | Mar 13, 2018 | IRS Appeals, IRS Guidance, Uncategorized

In 2015, after repeated efforts by Nina E. Olson, the National Taxpayer Advocate, Congress enacted the Taxpayer Bill of Rights (TBOR) in Internal Revenue Code (Code) Section 7803(a)(3). We have previously written about TBOR here, here and here.

Since TBOR was enacted, the IRS has issued information on its website regarding the 10 rights contained in Code Section 7803(a)(3). The IRS provides a summary of these rights. Additionally, the IRS has provided specific information on these rights. To summarize, the 10 rights are:

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Taxpayer Rights Around the World (Follow-Up)

by McDermott Will & Emery | May 4, 2017 | Court Procedure Matters, IRS Guidance, Transfer Pricing Resource, Uncategorized

We previously wrote two blog posts about the 2nd International Conference on Taxpayer Rights held in Vienna, Austria in March 2017 here and here. Videos of each panel discussion are now available for viewing here. Planning is currently underway for the 3rd International Conference on Taxpayer Rights, which will be held in The Netherlands on May 3-4.

Taxpayer Rights Around the World (Part 1)

by McDermott Will & Emery | Mar 22, 2017 | Court Procedure Matters, IRS Guidance, Transfer Pricing Resource, Uncategorized

On March 13 and 14, the 2nd International Conference on Taxpayer Rights was held in Vienna, Austria. More than 150 individuals from more than 40 countries attended the conference, which connects government official, scholars and practitioners from around the world to explore how taxpayer rights globally serve as the foundation for effective tax administration. This is the first of two posts recapping the issues discussed at the conference.

Four panels were held on March 13: (1) The Framework and Justification for Taxpayer Rights; (2) Privacy and Transparency; (3) Protection of Taxpayer Rights in Multi-Jurisdictional Disputes; and (4) Access to Rights: the Right to Quality Service in an Era of Reduced Agency Budgets.

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