Permanent Scientific Committee

The main task of the Permanent Scientific Committee (PSC) is the development of IFA's scientific programme. The PSC selects the topics and supervises the planning and implementation of the scientific work of the Association. For further details on the appointment, functioning and organisation of the PSC please refer to Article 28 of the Articles of Association.

The Permanent Scientific Committee consists of a Chair, a Vice-Chair and a number of committee members who are nominated by the Nominations Committee and appointed by the General Assembly.

Composition of the Permanent Scientific Committee for the period 2025-2026

Adolfo Martin

Prof. Dr. Adolfo Martín Jiménez (Spain) - Chair

Dr. Adolfo Martín Jiménez is a Professor of Tax Law at the University of Cádiz (Spain) and the author of several books and over one hundred articles on international and EU tax law. He has extensive practical experience—including involvement in disputes and arbitrations—in international taxation, EU tax law, and transfer pricing. Dr. Martín Jiménez frequently serves as a consultant for multinational groups, law firms, governments, and major international organizations in the field of international taxation. He
currently serves as Chairman of the Permanent Scientific Committee of the International Fiscal Association and was a former Chairman of the European Association of Tax Law Professors.

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Shefali Goradia (India) - Vice-Chair

Shefali is the Vice Chair of the Permanent Scientific Committee of International Fiscal Association. 
She is also the Chairperson of Deloitte South Asia. Having spent 35 years as an international tax 
specialist, she has significant experience in advising multinational companies on complex structuring and dispute resolution. 
For several years, her work has been recognised in global listing directories such as Euromoney’s Guide to the ‘World’s Leading Tax Advisers’ and ‘Who’s Who Legal’ across categories such as thought leaders, corporate tax, and private funds. 

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Photos2netherlands Frank Pötgens

Frank Pötgens (Netherlands) - Vice-Chair

Frank is a tax lawyer with a focus on the area of international and EU tax law.
His practice includes advising clients, which is a relatively small spin-off of De Brauw's corporate practice. The remaining and major part of his activities comprises litigation in a broader sense, including providing expert opinions for tax proceedings and second opinions, and conducting proceedings in the Netherlands' various tax courts. Frank regularly contributes to discussions
on international tax law, and shares his views with the Dutch Ministry of Finance (e.g. on the 2010 tax treaty between the Netherlands and Japan, and the 2012 tax treaty between the Netherlands and Germany) and the Dutch parliament (hearing on the Dutch tax treaty policy and advising on the relationship between the Dutch Separated Private Assets regime and tax
treaties).
Frank was awarded his PhD by Erasmus University Rotterdam for his (published) thesis on the tax aspects of cross-border employees and their remunerations in January 2007.
Frank is a Professor of International and European Tax Law at VU University Amsterdam and he is a member of the International Tax Group.

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Members

Sandra Benedetto (Chile)

We’re in the process of adding more information about the PSC member. Updates will be available shortly.

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Pat Brown (USA)

We’re in the process of adding more information about the PSC member. Updates will be available shortly.

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Bristar Mingxing CAO (China)

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Jorge Correa (Mexico)

Jorge Correa is a Partner at Creel, García-Cuéllar, Aiza y Enríquez, S.C., specializing in corporate and international tax, with expertise in capital markets, financial products, cross-border structuring, and M&A. In 2025, he received the “Galardón Meridiano” from the Mexican Association of Securities Firms (AMIB) in recognition of his contributions to Mexico’s securities market. Previously, in 2019, he was named “Best Tax Rising Star in Latin America” by Euromoney Legal Group.
Ranked among the leading tax lawyers by Chambers and Partners, The Legal 500, and ITR World Tax, Jorge has authored works on tax matters, including books on double taxation conventions and REITs. He is Vice President of the Mexican branch of the International Fiscal Association (IFA) for 2025–2027 and a member of IFA’s Permanent Scientific Committee. He also participates in the International Bar Association and the OECD Business Advisory Group on FATCA & CRS.
Jorge holds a law degree from Universidad Anáhuac Mayab, two master’s degrees from Universidad Panamericana (Tax Law and Government & Public Policy), and completed the AD-R Senior Management Program at IPADE Business School.
Before joining the private sector, Jorge spent a decade at Mexico’s Ministry of Finance, serving as Assistant Deputy Commissioner and Competent Authority for tax treaties. He represented Mexico at OECD Working Parties and the UN Tax Committee and, as OECD Consultant, was principal drafter of the Common Reporting Standard (CRS).

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Theophilus Emuwa (Nigeria)

We’re in the process of adding more information about the PSC member. Updates will be available shortly.

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Trevor Glavey (1)

Trevor Glavey (Ireland)

Trevor Glavey is a partner in A&L Goodbody’s Tax practice and is both an Irish qualified lawyer and chartered tax advisor (CTA). 

With over a decade of experience advising companies in all industries with respect to all aspects of Irish corporate and international tax, Trevor specialises in international taxation and tax controversy and advises multinational companies doing business in and from Ireland on their most complex and high-profile tax affairs. 

Trevor is a member of the Law Society of Ireland and the Irish Taxation Institute.  He also sits on the global committee of the Young International Fiscal Association Network (YIN) and, separately, the Permanent Scientific Committee of the International Fiscal Association (IFA).  Trevor regularly speaks at international tax conferences, contributes to tax publications and acts as an external examiner for the Irish Tax Institute's CTA qualification. 

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Prof. Dr. Johann Hattingh (South Africa)

Professor Johann Hattingh is a scholar of international taxation and Professor of Law at the University of Cape Town, South Africa. He is also an Advocate of the High Court of South Africa and currently serves as President of IFA South Africa.
Professor Hattingh earned his PhD in Law from the University of Cambridge, where he developed a theory of integrative tax treaty interpretation. He also holds two LLM degrees—one from the University of Cape Town and another from Leiden University—and completed his B.Com (Law) and LL.B at Stellenbosch University. Earlier in his career, he practised in international tax with PwC.
Since 2003, Professor Hattingh has been affiliated with the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, where he was appointed Chief Editor of the Bulletin for International Taxation in 2019.
He is a member of IFA’s Permanent Scientific Committee and serves on the International Tax Law Committee of the International Law Association (ILA). His academic contributions include lecturing at institutions such as the University of Cambridge, Stellenbosch University, Leiden University's International Tax Centre, and serving as an academic visitor at the Oxford Institute for European and Comparative Law.
Professor Hattingh has acted as a senior international tax consultant for the United Nations Economic Commission for Africa and has contributed to tax initiatives under the New Partnership for Africa's Development (NEPAD) on behalf of the African Union. He is widely consulted by both public and private sector organisations across the African continent.
As a productive author, Professor Hattingh has published more than 75 academic works. His research on tax treaties has been cited by courts, including the South African Tax Court, the Supreme Court of Canada, and the Swiss Federal Supreme Court.

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Mitsuhiro Honda (Japan)

We’re in the process of adding more information about the PSC member. Updates will be available shortly.

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Eran Lempert (Israel)

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Philippe Martin (France)

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Prof. Dr. René Matteotti (Switzerland)

René Matteotti is Professor of Law at the University of Zurich, where he holds the Chair in Swiss, European, and International Tax Law. Alongside his academic responsibilities, he practices tax law at Tax Partner AG, a leading Zurich-based boutique tax law firm. His advisory work focuses on complex cross-border tax matters, with particular emphasis on tax audits and controversies, including dispute resolution and transfer pricing matters, as well as the implementation of the GloBE minimum tax. He also regularly appears as an expert witness in double tax treaty matters before domestic and foreign courts. 

As part of his contributions to Swiss international tax policy, Matteotti served on the Federal Tax Administration’s Steering Committee for Corporate Tax Reform and was appointed to the expert group tasked with implementing the GloBE minimum tax in Switzerland. Among others, he was commissioned to render legal opinions by the Swiss Federal Government, various cantonal agencies, and business associations—providing guidance on key issues such as the domestic implementation of the GloBE rules and the automatic exchange of information (AEOI). These opinions have informed legislative and administrative approaches in highly technical and politically sensitive areas of tax law. 

He studied law and history at the Universities of Basel and Bern, earning degrees in history (MA) and law (MLaw, PhD), and received the faculty prize for the best graduation result of his class. He completed an LL.M. in Tax Law at Northwestern University in Chicago, graduating with honors. His doctoral thesis was awarded the Professor Walther Hug Prize. In 2007, Matteotti published his habilitation thesis on the principle of substance-over-form in Swiss and U.S. tax law. 

Internationally, he is actively involved in the academic community, serving on the Scientific Committee of the European Association of Tax Law Professors and as a member of the Permanent Scientific Committee of the International Fiscal Association (IFA). In 2023, he acted as General Reporter at the IFA Congress on “Sharing and shifting of corporate losses,” with his comparative report published in the Cahiers de droit fiscal international. In spring 2025, he was Global Professor of Law at New York University (NYU), where he taught courses on double tax treaty law and international tax policy. 

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Alejandro Esteban Messineo (Argentina)

We’re in the process of adding more information about the PSC member. Updates will be available shortly.

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Angelo Nikolakakis (Canada)

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Katerina Perrou

Prof. Katerina Perrou (Greece)

Lawyer, Assistant Professor of Public Economic Law, Tax Law and Public Finance at the Law School of the National and Kapodistrian University of Athens.  

She holds a bachelor’s degree in Law and an LLM in Public Law from the University of Athens Law School and a PhD in International Taxation from the Institute of Advanced Legal Studies, University of London, UK.  

She is the Secretary General of the Greek IFA Branch.  

Currently, she serves as Legal Counsel to the Governor of the Greek Independent Authority for Public Revenue (IAPR). 

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Alexander Rust (Austria)

We’re in the process of adding more information about the PSC member. Updates will be available shortly.

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Dr. Luisa Scarcella (France/ICC)

Luisa Scarcella is the Global Policy Lead – Taxation and Trade at the International Chamber of Commerce (ICC). She is based at the ICC - UN Permanent Observer Office in NYC, where she leads ICC's engagement on international tax policy. Before joining ICC, Luisa was a postdoctoral researcher at the DigiTax Centre of the University of Antwerp (Belgium), where she focused on the intersection between tax law and new technologies. In October 2020, Luisa earned her PhD in tax law with distinction (highest honors) from the University of Graz and won several academic awards on her research work.

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Jens Schönfeld (Germany)

We’re in the process of adding more information about the PSC member. Updates will be available shortly.

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Prof Dr Luis Eduardo Schoueri Chair (1)

Prof. Dr. Luís Eduardo Schoueri (Brazil)

Full Professor of Tax Law at the University of São Paulo. Master of Laws at the University of München (1992) and PhD (1993) at the Faculty of Law of the University of São Paulo.
Vice president of the Brazilian Institute for Tax Law. Vice president of the Commercial Association of São Paulo and Director of the Brazilian Association for Financial Law – ABDF. Member of the Academic Board of the Advanced Diploma in International Tax – ADIT and of the Chartered Institute of Taxation – CIOT. Member of the Permanent Scientific Committee of the International Fiscal Association (PSC IFA). Hauser Global Professor of Law at the New York University in 2016 and, in 2017-2018, Professor in Residence at the International Bureau of Fiscal Documentation - IBFD. Partner at Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados. Author of several books and articles.

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Gary Sprague CV Photo

Gary Sprague (USA)

Gary is a partner with Baker McKenzie based in Palo Alto. His practice focuses on advice to software, digital services and high-tech companies. Early involvement in international tax policy matters included serving as chair of the business representatives selected by the OECD to participate in the OECD Technical Advisory Group on Tax Treaty Characterisation Issues Arising from E-Commerce. He also was appointed by the OECD to serve as the business co-chair on the Technical Advisory Group on Monitoring the Application of Existing Treaty Norms for the Taxation of Business Profits. He was the Co-General Reporter for the subject Taxation of Income Derived from Electronic Commerce for the International Fiscal Association 2001 Congress, and is a co-author of BNA Tax Management Portfolio No. 555, Federal Taxation of Software and E-Commerce. He was the General Reporter for the subject Big Data and Tax–Domestic and International Taxation of Data Driven Business for the International Fiscal Association 2022 Congress. He has published over 100 articles on various U.S. and international tax topics. He serves as adjunct professor of tax law at UC College of the Law, San Francisco. Recently he was invited to testify in front of the US House Ways & Means Subcommittee on Tax regarding the proposed Pillar 1 revisions to the international tax framework.

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Anna Theeuwes (Netherlands)

We’re in the process of adding more information about the PSC member. Updates will be available shortly.

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Extra invited

Benjamin Angel (European Commission); ex officio

We’re in the process of adding more information. Updates will be available shortly.

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Alexia

Alexia Kardachaki (Netherlands), Secretary General

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Pasquale Pistone (Netherlands), Academic Chairman of IBFD; ex officio

Academic Chairman of the IBFD. Full Professor of Tax Law at the University of Salerno. Holder of the Jean Monnet Chair ad Personam in Tax Law and European Tax Policies at the WU Vienna University of Economic and Business.
Editor-in-chief of the IBFD's World Tax Journal, ITAXS, the IBFD Doctoral Series, and the Global Tax Treaty Commentaries. Co-editor of the Series of International Tax Law (Bloomsbury). He is the editor and author of numerous books, articles and book chapters on international and European tax law.
Honorary Professor at the Ural State Law University (Russia) and at the University of Cape Town (South Africa). Doctor Honoris Causa from the University of Örebro (Sweden).
Secretary General of the European Association of Professors of Tax Law. Co-Chair of the Tax Committee of the International Law Association. Member of the Permanent Scientific Committee of the International Fiscal Association.

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Achim Pross (1)

Achim Pross (OECD); ex officio

In his role, Achim has overall responsibility for a number of key outputs, including the Standard for Automatic Exchange of Financial Account Information in Tax Matters (Common Reporting Standard or CRS), the OECD's work to address the tax challenges arising from the digitalisation of the economy, many of the BEPS actions, as well as the work on tax administration and tax certainty and on countering tax crimes and other financial crimes. He joined the OECD in 2001.
Prior to joining the OECD, Dr. Achim Pross worked in the tax department of a large US law firm, working from offices in Washington D.C., Paris and London. Previously, he was an assistant at Munich University's Research Centre for Foreign and International Tax and Financial Law.Dr. Pross is a lawyer by background. He received his legal training at the University of Munich, the London School of Economics and Georgetown Law Centre, Washington D.C. He holds a PhD (Summa cum laude) in international taxation and was the winner of the International Fiscal Association's Mitchell B. Carroll Prize in 1997.

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Additionally invited for the preparation of the Annual Congresses

Chloe Burnett

Chloe Burnett (Australia) - IFA Melbourne 2026

Chloe Burnett SC is a tax barrister based in Sydney, Australia.  She has appeared in a number of significant international and corporate tax cases.  She is the Vice-President of the Australian Branch of IFA.  From 2018 to 2020 she was the Chair of the Recent Developments Panel at the IFA Congress.  She has a BCom/LLB from Sydney University and a LLM from New York University (International Tax Program ‘05).   Chloe teaches Statutory Interpretation as an adjunct in the LLM program at Sydney University. 

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Jérȏme Monsenego (Sweden) - IFA Stockholm 2027

Jérôme Monsenego is Full Professor of International Tax Law at Stockholm University, Research Fellow at the Amsterdam Centre for Transfer Pricing and Income Allocation, Representative of the European Association of Tax Law Professors on the European Commission’s Platform for Tax Good Governance, Academic Chairman of the 2027 IFA Congress in Stockholm, invited member of the Permanent Scientific Committee of the IFA, and Co-Chair of the IFA European Region. He obtained his PhD summa cum laude and was awarded an honourable mention by the jury of the IFA Mitchell B. Carroll Prize. He was Chairman of the Swedish branch of the IFA between 2018 and 2024. His research focuses primarily on the European and international dimensions of the taxation of multinational enterprises, the resolution of cross-border disputes, as well as the interaction between competition law and tax law. He is the author of the internationally acclaimed book Introduction to Transfer Pricing (Kluwer Law International), now in its second edition. He has held visiting positions at several foreign universities, advised national governments and international organizations on various legislative projects, and served as expert witness in court in international tax matters.

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