IBA Annual Conference Sydney 2017

8 Oct - 13 Oct 2017

Room C4.4, Convention Centre, Level 4

Session information

Tax policy and the rule of law
Room C4.4, Convention Centre, Level 4


Taxes Committee (Lead)


Increasingly, political pressure on governments to act to limit perceived abuses of tax systems is leading to hastily introduced, ill-targeted legislation of dubious quality. In extreme cases, such legislation can even be retroactive. This approach sits uneasily with the rule of law, that is, the principle that a citizen of a country should be able to identify and understand the law as it applies to him or her on any given day. To what extent can departures from the rule of law be justified by the need to preserve the integrity of tax systems? What can be done where they are not? Can overarching principles of human rights law be invoked to constrain abuses of power by governments?

Session / Workshop Chair(s)

Stephen Shay Boston College Law School, Cambridge, Massachusetts, USA


Teresa Dyson McCullough Robertson, Brisbane, Queensland, Australia
Wilhelm Haarmann McDermott Will & Emery, Frankfurt, Germany
Liselott Kana Servicio de Impuestos Internos, Santiago, Chile
Andrew Mills Australian Taxation Office, Sydney, New South Wales, Australia
John Peterson OECD, Paris, France
Martin Phelan William Fry, Dublin, Ireland