Who are the Winners in Tax Litigation: Tax Authority, Taxpayer, or Tax Lawyer? A Brief Review of the Current Trends Around the Globe
Who are the winners in tax litigation – tax authority, taxpayer, or tax lawyer? A brief review of the current trends around the globe.
Presenters
Primary Speakers
Andre Carvalho
Rio De Janeiro
Jay Shim
Seoul
Other Speakers
Rogério Fernandes Ferreira
Lisbon
Rogério Fernandes Ferreira is the founder and the managing partner of RFF Lawyers – the first and largest Portuguese full-service tax & business law firm. He is a professor of tax litigation at the University of Lisbon (IDEFF) and of international taxation at the Catholic University of Portugal (PAFISC), the president of the Portuguese branch of the International Fiscal Association (IFA) and of the Instituto Latinoamericano de Derecho Tributario (ILADT), and the chair of IFA Congress 2025 in Lisbon. Rogério is also a former Secretary of State for Fiscal Affairs of the Portuguese Government and has been invited – by Minister of Finance – to chair the Portuguese tax reform on litigation matters in 2025.
Riccardo Cajola
Milan
Riccardo G. Cajola is managing partner at Cajola & Associati, a law firm based in Milan. Riccardo served as Chief Technology Officer of the IPBA until 2024 and he is currently President of the Tax Commission at the Union International des Avocats. His practice is focused on transactional, tax and commercial work, in the area of distributorships, as well as M&A, private equity investments, corporate restructurings, and a variety of other general corporate transactions.
He currently serves as member of the supervisory boards and of the statutory auditor boards of several domestic corporations, mostly belonging to multinational groups.
Riccardo Cajola is editor and co-author of several legal publications and he is a frequent speaker at national and international conferences.
He graduated at Università degli Studi di Milano and as LL.M. in International legal Studies in Washington D.C. at American University, Washington College of Law.
Fabienne Limacher
Zürich
Fabienne Limacher is a partner in the Tax Team. She advises companies and private clients in national and international tax matters. Fabienne Limacher has extensive experience in corporate taxation, in particular in the area of national and international reorganisations, real estate transactions, cross-border relocations as well as M&A and private equity transactions. She is also an expert in tax issues relating to financial and insurance products, structured financing as well as CRS and FATCA. A further focus of her practice is advising managers, companies and start-ups on tax and social security issues regarding employee incentive plans and cross-border employee transfers.
Born in 1986, Fabienne Limacher was educated at the University of Bern (MLaw 2010) and the University of Sydney (LL.M. 2018), was admitted to the Bar in 2012 and graduated as certified tax expert in 2016. She worked as a research assistant for the Institute of Tax Law at the University of Bern and as a trainee with Walder Wyss. In addition, she gained working experience as a trainee at the cantonal court and the public prosecutor’s office of Canton Nidwalden. Fabienne Limacher regularly publishes and lectures on relevant tax topics.
Fabienne Limacher’s professional languages are German and English. She also speaks French. She is registered with the Zurich Bar Registry and admitted to practise in all of Switzerland.
Monchai Varatthan
Bangkok
Reena Khair
New Delhi
Theophilus Emuwa
Lagos