Supervisory Board

IFA has a Supervisory Board responsible for supervising and advising the Executive Board. The Supervisory Board will discuss and decide on the basis of all information and documents provided by the Executive Board.

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

Composition of the Supervisory Board 2025-2026

MVE Background

Prof. Marta Villar Ezcurra (Spain) - Chair

Full Professor of Tax Law at the University San Pablo-CEU (Madrid, Spain). Permanent Academic Member of the Spanish Royal Academy of Jurisprudence and Legislation and Chair of its Financial and Tax Law Scientific Section. She specializes in environmental and energy taxation and in EU Law. Her research activity is reflected in the direction of national and European research networks and projects, doctoral theses and scientific congresses, as well as in more than 150 publications in books, specialized journals and book chapters that have covered several issues of tax law, mainly in its international and interdisciplinary dimension. She leads the research group on Taxation, Climate Change and Digitalization (DIGICCTAX). She has been Visiting Researcher at the Universities of Georgetown, WU Vienna and the KU Leuven. On a regular basis, she teaches numerous postgraduate and specialization courses, conferences and seminars in national and international forums. She has been part of the Commitee of experts for the elaboration of the Spanish White Paper on Tax Reform (2022) for the necessary adaptation of the Spanish tax system to the economic reality of the 21st system and has participated in the COP25 in Madrid as a member of the Holy See´s delegation (2019). She also is an active member of international scientific and professional associations related to tax law. She is the chair of the Supervisory Board of Central IFA.

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Valentina Savov

Valentin Savov (Bulgaria) - Vice-Chair

Valentin Savov is the founder and managing partner of Savov & Partners Law Firm. With 20 years of international and domestic legal experience, Valentin has built a distinguished career across leading law firms in Amsterdam, Tokyo, and Sofia, Bulgaria. 
Valentin is currently vice-chair of the Supervisory Board of IFA and since 2014 chair of the Bulgarian branch of IFA. 
Valentin is a frequent speaker and lecturer at post-graduate programs, seminars and conferences and regularly contributes to different domestic and international publications.
Valentin is an arbitration judge at the Arbitration Courts of the Bulgarian Chamber of Commerce and the German-Bulgarian Chamber of Industry and Commerce.
Valentin holds an LL.M. in Law from Sofia University and a postgraduate LL.M. in International Tax Law from the International Tax Center at Leiden University, the Netherlands.

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Members

Alvaro Arbulu (Peru) - Member

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Daniel Bader (Switzerland) - Member

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Valerio Barbantini (Italy) - Member

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Carlos Bechara (Brazil) - Member

Professor of Tax Law at the Pontifical Catholic University of Rio de Janeiro – PUC-Rio.
Master in Tax Law, Rio de Janeiro.
Member of the Supervisory Board of the International Fiscal Association – IFA.
Director of the Brazilian Financial Law Association – ABDF, affiliated to the International Fiscal Association – IFA.
Tax Partner of Pinheiro Neto Advogados, Brazil.
As a Tax Partner of Pinheiro Neto Advogados, Carlos Henrique Bechara has broad expertise in tax consulting and tax litigation, especially in the fields of consumer goods, telecommunications and concession contracts industries, among others. He has also experience in international trade and customs.
He has authored or co-authored several articles and other publications involving tax and customs matters in Brazil and abroad. He participated of some IFA Congresses as a speaker and as a national reporter.

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Sarah Blakelock (UK) - Member

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Mukesh Butani

Mukesh Butani (India) - Member

Mukesh is the Founder and Managing Partner of BMR Legal Advocates, a boutique Indian law firm specialising in International Tax, Transfer Pricing, Tax Disputes and Tax Policy, ranked amongst the Top Tier Law Firms in India in independent surveys by Legal 500, Benchmark Litigation, Chambers and Partners, India Business Law Journal and Asialaw Profiles. With specialisation in corporate international tax and transfer pricing for over three-and-a-half decades, Mukesh has significant experience in advising Fortune 500 multinationals and large Indian business houses on a wide range of matters relating to trade & investment policy, business re-organisations, cross-border tax structuring, corporate international tax, and tax controversy. 
He co-founded and was the chairman of BMR Advisors, which was amongst India's leading professional services firm with competencies in Tax M&A and Risk Advisory services, until it transitioned into Big 4 firms in 2017. Prior to founding BMR legal Advocates in 2010, Mukesh led the International Tax & Transfer Pricing practice for two of the Big 4 firms and was part of their global leadership teams. After qualifying as a Chartered Accountant, he spent most of his professional life with Arthur Andersen wherein he became a National Partner in 1995 and a Partner in Andersen Worldwide in 1998. He is an expert in issuing opinions, witness statements, examinations, and cross-examinations before appellate and arbitration forums.
He has also deposed as an expert witness on contentious cross-border tax treaties and TP matters in foreign jurisdictions. He has several authorships to his credit, including the Transfer Pricing-The Indian Landscape, Two Decades On (2021), Taxpayer Rights - Deciphering the Indian Charter (2021), and co-editing credits to the General Anti-Avoidance Rules: The Final Tax Frontier (2021).

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Shaun Cartoon

Shaun Cartoon (Australia) - Member

Shaun Cartoon is a creative and commercially focused tax lawyer. He is a partner of Arnold Bloch Leibler’s tax practice.
Shaun advises a range of clients, including ASX listed companies, high-net-worth individuals and large private groups. Shaun practices in corporate, international and employment taxes, with particular expertise in mergers and acquisitions, corporate restructures and employee share schemes. He also assists clients to navigate complex tax disputes with the Australian Taxation Office and has litigated significant cases through the Australian courts.
Shaun has been ranked in the Legal 500 Asia Pacific as a Band 1 Next Generation Partner in Tax and is also recognised by Doyle's Guide as a leading tax lawyer. Shaun has been recognised as a ‘star’ advisor in employee share schemes by the Global Equity Organization and was selected to join its inaugural class of Fellows. Shaun’s clients describe him as being “accessible” and having “a strong command of technical detail and the ability to apply this to complex situations in a pragmatic and commercial manner”.

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Elección IG

Ignacio Gepp (Chile) - Member

Ignacio Gepp is a Chilean tax attorney and a partner at Puente Sur in Chile. He serves as Chair of the Global YIN Committee and is a member of the Supervisory Board of the International Fiscal Association. Recognized as a thought leader in the field of taxation, he has been given the accolade of International Tax Contributing Author of the Year by Bloomberg Tax. His work as a tax advisor has been highlighted by Chambers and Partners, International Tax Review, and Legal 500.

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Diego Salto van der Laat (Costa Rica) - Member

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

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Eui Young Lee (Korea Rep. of) - Member

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Patrick Marley Bio Pic

Patrick Marley (Canada) - Member

Patrick is widely recognized as a leading international tax lawyer, having specialized in cross-border tax planning and M&A for more than 25 years.
Patrick is the former Co-Chair of Osler’s National Tax Group, the former President of the Canadian branch (and former chair of the North American region) of the International Fiscal Association (IFA), a member of the Supervisory Board of Global IFA and a member of the Board of Governors of the Canadian Tax Foundation. He provides clarity and creativity as a trusted adviser to many of Canada’s largest companies with a practice that includes all aspects of corporate income tax including advisory, transactional and disputes work. Patrick represents clients in various industries including financial services, technology, mining, telecom, manufacturing and private equity. Patrick has appeared before the Canadian House of Commons Standing Committee on Finance and the Canadian Senate Banking Committee as an expert on international tax matters. Prior to joining Osler, Patrick drafted tax laws and formulated tax policy related to foreign affiliates and foreign investments with the Canadian Department of Finance. Patrick also has a Mast ers in U.S. tax from NYU.
Patrick is a frequent author and speaker at conferences on various Canadian tax matters and is regularly highly ranked for his expertise in tax law by Chambers Global, Lexpert Guide to Leading 500 Lawyers in Canada, Best Lawyers in Canada, Legal 500, Who’s Who Legal, and Thomson Reuters. Patrick received the Bloomberg BNA: Leonard L. Silverstein Award for Distinguished Service in International Tax.

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Ifueko Okauru (Nigeria) - Member

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Thomas Roesser (USA) - Member

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Peetinuch Tong Utaiwan (Singapore) - Member

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Ana Cláudia Akie Utumi

Prof. Ana Claudia Utumi (Brazil) - Member

Tax lawyer and tax professor with more than 33 years of career. Chair of the Women of IFA Network Global Committee. Member of IFA Supervisory Board. Former member of the IFA Permanent Scientific Committee (2010-2017). Member of the Board of Directors of ABDF-IFA Brazil. Member of the IFA LATAM Prize Judgment Committee. Member of the Practice Council of the NYU International Tax Program. Chair of the Brazilian Branch of STEP – Society of Trust and Estate Practitioners. 2018-2013 Board Member and 2023-March 2025 Chair of the Board of the FPSB – Financial Planning Standards Board. 
Ph.D in Financial and Economic Law (University of São Paulo – USP). Master in Tax Law (Catholic University of São Paulo – PUC/SP). MBA in Finance (Brazilian Institute of Capital Markets – IBMEC, currently Insper University). Graduation in Law (USP) and Business Administration (Getulio Vargas Foundation – FGV). Tax Professor in the LL.M in International Tax of the Brazilian 
Institute of Tax Law (IBDT). Guest lecturer in post-graduation courses in Brazil and abroad. 
Frequently acknowledged by different local and international publications as one of the top tax practitioners in Brazil and Latin America. 2025 Legal 500 Brazil Tax Lawyer of the Year. Partner at Utumi Advogados. 2024 Latin Lawyer Specialist Law Firm Leader Award. 2017 Bloomberg BNA the International Tax Portfolio Author of the Year Award. 2015 Euromoney America's Women in Law Awards - Best Tax Lawyer of Latin America. 

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