Dialogues

Ivana Rosa is a lawyer from Pontificia Universidad Católica de Chile and holds a Master's degree in Tax Law from Universidad Adolfo Ibáñez. She has over 18 years of experience in domestic and international tax, with a strong focus on strategic tax planning. efficiency, and compliance within a sustainable tax framework.
Ivana began her career at EY Chile, where she became a Tax Partner. Since 2017, she has served as Head of Tax at Arauco, a Chilean multinational company with operations across Latin America, Europe, the United States, and Canada. In this role, she leads the group's global tax strategy and planning, contributing to key corporate projects and long-term value creation.
She has successfully led multidisciplinary teams in multiple jurisdictions, managing cross-border reorganisations, tax audits, compliance programs, and value-driven tax initiatives. Her strong technical background and business-oriented perspective allow her to assess risks and deliver actionable guidance aligned with corporate objectives.
Ivana serves as Executive Secretary of the Tax Committee of AmCham Chile (2025-2026), a forum that brings together companies and govemment authorities to promote public-private dialogue on tax matters between Chile and the United States.
She is currently Director of IFA Chile (2025-2026) and Vice Chair of the IFA Tax Directors Subcommittee, where she actively promotes the in-house perspective and contributes to global technical discussions in international tax.

Ms Garde is, since 2018, Director General of Taxation at the Ministry of Finance in Spain. As Director General, she is responsible for the analysis and design of the global policy of public revenue, in relation to the tax system, both national and international, to carry out the tasks required by the EU tax harmonisation policy and to prepare the budget of tax benefits. The Directorate General of Taxation is also responsible for the preparation and interpretation of the regulations of the general tax regime and of all taxes (direct and indirect taxes) and the proposal of the corresponding tax policy measures.
She has extensive work experience in international taxation. She also served as chair of the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes from 2017 to 2022. Under her mandate, she promoted the activities of the Global Forum, including the Capacity building and Outreach activities and the regional initiatives. The membership grew by close to 40 new members. February 2023, Ms Garde was elected for a period of two years as chair of the code of conduct group, the UE Council preparatory body that oversees the implementation of the EU’s code of conduct on business taxation. In February, 2025, she was reelected for another two-years term. Recently appointed, Deputy Chair of the Bureau of the OECD Committee on Tax Affairs. She had been member of the Bureau of the OECD Committee on Tax Affairs and the Steering Group of the Inclusive Framework.

Daniel Gutmann is a professor of tax law at the University Paris-1 Panthéon-Sorbonne where he is the Director of a research centre in taxation. He is also a partner at CMS Francis Lefebvre. He wrote numerous articles on international and EU tax matters. His main books deal with taxation of businesses (Droit fiscal des affaires, Lextenso, 15th ed., 2024) and tax law interpretation (Sources et ressources de l’interprétation juridique. Etude de droit fiscal, Lextenso, 2023). Daniel is the Scientific Director of “Fiscalité internationale”, a French tax review dedicated to international tax law. He is the Chair of the IFA European Region’s Committee and the Chair of the Scientific Committee of the French IFA Branch.

Prof. Dr. Englisch holds a chair for public law and tax law at Münster University. His research focuses on International and European tax law, covering both direct and indirect taxation. Dr Englisch serves as an advisor in expert groups of the OECD and of the EU Commission since 15 years, and he has also given advice to national governments, NGOs and the private sector. He is also a visiting professor in several LL.M. programs. Dr Englisch has published several books as well as approximately. 200 scholarly articles, and he has given more than 150 invited presentations.

Dr. Giammarco Cottani, LL.M, with vver the course of 20+ years of experience spanning government (OECD, UN, WB, Revenue Authorities), private practice, and in-house roles, has been able to able to develop a unique perspective forged at the intersection of tax policy, law, and tech and bring a 360-degree insight into global tax landscapes.
As a government advisor, Giammarco advises government authorities in implementing transformative tax policy reforms, with a focus on transfer pricing and digitalisation, driving impactful changes for modern, globally integrated economies.
As a former partner, MNE advisor, and leader of high-impact tax teams at Netflix and Agoda, he specialises in international tax, with a focus on transfer pricing, tax policy, VAT and dispute prevention & resolution, blending regulatory acumen with strategic foresight.
Giammarco's work bridges sectors and borders, delivering precision-driven solutions that simplify complex compliance for digital, media/entertainment, fintech and energy clients.
Alongside his professional practice, Giammarco serves as a lecturer at esteemed institutions, including the WU Transfer Pricing Institute in Vienna, the University of Amsterdam, the Tax Academy of Singapore, and the International Fiscal Association (IFA), sharing insights on transfer pricing and international tax policy.