Tax administrators globally are increasing their focus on detection through audit, investigation and reporting. The corresponding scope for privilege and confidentiality is narrowing and in some cases, evolving out of necessity. Courts are also increasingly involved in determining the reach of tax administrators in this regard and further defining the scope of privilege. This panel discusses recent issues of interest in this area and engages in a jurisdictional comparison of privilege and confidentiality. Session Chair Daniel Luchsinger Covington & Burling, Washington DC Steve Suarez Borden Ladner Gervais, Toronto Speakers Antonietta Alfano Macchi di Cellere Gangemi, Rome Chloe Delion CMS Francis Lefebvre, Paris Pamela Gottardini Mattos Filho Advogados, São Paulo Jaime Salmeron Tax Manager Benelux and EU Tax Policy, Repsol, The Hague Mark Tonkovich Blake Cassels & Graydon, Toronto Luciana Martina Virgile Marval O’Farrell & Mairal, Buenos Aires