Permanent Scientific Committee

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.

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. 

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.

International tax lawyer with extensive experience within different tax fields, including public and private sector, academic and trade associations, in Chile and abroad. Strongly oriented to international matters and cross border transactions for a broad range of foreign and domestic clients.

Sandra is a Bachelor of Law from Universidad de Chile (University of Chile) and holds a Master Degree in Law (LL.M) and a Certificate on International Taxation (ITP) from Harvard University. She also completed the Board-of-Director oriented program at ESE (Business School), Universidad de los Andes, Chile. 

Sandra joined PwC Chile in 2005 and is currently a partner. Previously, Sandra worked in a prestigious Chilean law firm and, for six years, in the Chilean Internal Revenue Service at the International Taxation Department, being involved in the negotiation of several double tax conventions.

She is currently a member of the Permanent Scientific Committee of the International Fiscal Association (IFA). Sandra was one of the founding members of the Chilean branch of IFA in 2005 and has been involved as president, secretary and is a current member of the board. She was appointed as the Women of IFA Network representative for Chile and being speaker in several WIN Seminars.

She is also a member of the PwC Global Tax Policy Board and gives lectures at different post graduate programs on international tax in Chile (Universidad de Chile, Universidad de los Andes and Universidad del Desarrollo) and has also lectured courses abroad for the IBFD, ESAN University among others. She is a sought-after authority in international tax matters within Chilean Tax Law community of experts, frequently quoted by Chilean press and a recurrent guest speaker in different international tax fora, including, among others, IFA Berlin and IFA Cancun, IFA Latam, and Center for Taxpayer Rights. She has published various academic papers. 

Ms. Brown joined the United Nations in 2020 and currently is a Senior Economic Affairs Officer in the Financing for Sustainable Development Office where she supports the development of the UN Framework Convention on International Tax Cooperation.  She began her career at a large international law firm, working in New York and London.  She moved to the U.S. Treasury Department in 1994, and in 1997 became the Deputy International Tax Counsel (Treaty Affairs), with responsibility for coordinating U.S. tax treaty policy. From 2006 through 2010, she was a consultant to the OECD, working on the collective investment vehicle and the Treaty Relief and Compliance Enhancement projects. From 2010 to 2020, she was the Director of the Graduate Tax Program at the University of Miami School of Law.

Bristar M. CAO has a PhD in tax law from the Peking University Law School. He is the Director of the China International Tax Center (CITC) and the Dean of the National Academy of Financial and Economic Strategy (NAFES) at the Central University of Finance and Economics (CUFE). Bristar is organizing the Advanced Master Program of International Tax in China. He is the Secretary of the China Branch at the International Fiscal Association (IFA) and the member representing China at the IFA Permanent Scientific Committee (PSC).

Bristar's research areas include: international tax (law), fiscal & tax policy (law), and economic law. Bristar is the chief editor of the Innovative Book Series on International Taxation by the China Tax Publishing House, the chief editor of the OBOR International Taxation Monitor by the China Financial Publishing House, and the chief editor of the China International Tax Review by the China Law Press.

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).

Theophilus Emuwa is head of the Tax Practice at the law firm AELEX. His practice, of 40 years, is focused on corporate and commercial law and taxation. He is widely acknowledged as a leading tax lawyer. He is admitted to the bars of Ghana, Nigeria, England and Wales, and currently practices law in Ghana and Nigeria.

Theophilus is ranked by Who’s Who Legal as a National Leader in Corporate Tax, and by International Tax Review as a Highly Regarded Individual. He is also ranked by Legal 500 as a Leading Individual, by IFLR1000 as Highly Regarded and is individually ranked in Chambers Global where he is highlighted for his deep-seated experience in corporate/commercial law in Nigeria. Sources say: “He is a very deep thinker, a very trusted hand.”

He was the pioneer Chair of the Tax Committee of the Nigerian Bar Association’s Section on Business Law; and is a fellow of the Chartered Institute of Taxation of Nigeria. He is a member of the International Fiscal Association and is a member of the Permanent Scientific Committee of the IFA.

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. 

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.

Professor Mitsuhiro Honda is an expert in international taxation with extensive experience across government, international organizations, and academia. He currently serves as Professor of Law at the Graduate School of Business Science, University of Tsukuba, Tokyo, where he focuses on research and education in international tax law.

From 2017 to 2021, Professor Honda was a member of the United Nations Committee of Experts on International Cooperation in Tax Matters. During his tenure, he contributed to the 2021 updates of the UN Model Tax Convention and the UN Transfer Pricing Practical Manual. 

Prior to his academic appointment, he held senior positions at the National Tax Agency and the Ministry of Finance of Japan, representing the Japanese government in various OECD Committee on Fiscal Affairs meetings. He also served as Senior Advisor at the OECD Centre for Tax Policy and Administration in Paris.

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

After graduating from Paris 2 University (Business Law), the Paris Institute of Political Science and the National School of Administration, Philippe MARTIN became a member of the French Conseil d’Etat (Supreme Administrative Court) in 1981. He worked as advocate general in a tax chamber (1985-1996), then as president of a tax chamber (1999-2004). He became Vice-President of the Judicial section of the Conseil d’Etat (2004-2012), then President of the Public Works (environment, energy, infrastructures) section of the Conseil d’Etat (2012-2021).

He has been Constitutional Law adviser in the Prime Minister’s office (1989-1992) and part-time Professor (taxation) at the Universities of Paris 12 (1993-2004) and Paris 2 (2004-2016). He was Vice-President of the International Association of Tax Judges (IATJ) from 2010 until 2024 and President of the French branch of the International Fiscal Association (2021-2025).

He is currently President of the National Tax Commission in France, member of the Permanent Scientific Committee of the International Fiscal Association and co-scientific director of the Fiscalité internationale review.

Alejandro Messineo is a partner and head of the Tax department.

He is a specialist in national and international taxation law and has a wide experience on the problems of international taxation as well as safeguarding taxpayers in tax disputes with the tax authorities at different levels of government.

He has handled the tax planning of different businesses and transactions, such as international financing operations and corporate acquisition and reorganization schemes. He has also represented clients in tax assessment claims by tax authorities, including the Appeals Chambers and the Argentine Supreme Court.

Alejandro is the President of the Argentine Association of Fiscal Studies and IFA Argentina, member of the Permanent Scientific Committee of the International Fiscal Association (IFA) and former member of the Board of the Bar Association of the City of Buenos Aires.

Currently, he teaches international taxation in the Master of Tax Law and in other programs at Universidad Austral in Buenos Aires. He is also the author of various publications and regularly lectures on his field of work. 

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

Alexander Rust is Professor of International Tax Law at Wirtschaftsuniversität Wien. Before joining the Institute of Austrian and International Tax Law Alexander Rust held positions as Acting Assistant Professor in the International Tax Program at New York University and as Professor of Tax Law and Director of the Master Program in European and International Tax Law at the University of Luxembourg. He specializes in all areas of tax law but is also fascinated by constitutional and European law. He is a frequent guest lecturer at universities in and outside Europe.

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.

Prof. Dr. Jens Schönfeld is a German attorney, certified tax lawyer, and partner at Flick Gocke Schaumburg, one of Germany’s leading law firms for tax and business law. Combining legal expertise with entrepreneurial vision, he advises multinational clients, family-owned businesses, family offices, and UHNWI on cross-border tax matters, strategic questions, family governance, succession planning, and the evolving role of law in global markets.

Recognized for his expertise, he is regularly listed among Germany’s leading tax lawyers in Chambers, JUVE, and Best Lawyers. Holding both a Doctorate in Law and a Master of Business Administration, he bridges legal and business perspectives in his advisory and leadership approach.

Jens also serves on the boards of several family-owned enterprises and private family foundations and is a member of the Board of the German Tax Law Society (Deutsche Steuerjuristische Gesellschaft e.V.) as well as of the Permanent Scientific Committee of the International Fiscal Association. He is an honorary professor at the University of Osnabrück and Bucerius Law School in Hamburg, where he teaches international and corporate tax law, and editor of Internationales Steuerrecht (IStR), Germany’s leading journal on international taxation.

After completing Harvard Law School’s Executive Program Leadership in Law Firms in 2015, he refined his management approach and built a team of about 30 professionals within his practice. His current focus lies, besides the work with his clients, on leadership, innovation, and digital transformation in legal services, exploring how modern management and interdisciplinary collaboration are reshaping the profession’s future.

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.

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.

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

Natalia Quiñones is the current President of the International Fiscal Association (IFA) and an international tax partner at Quiñones Cruz in Bogotá, Colombia. She was an advisor to the Colombian Minister of Finance on international taxation until August 2024. Until January 2020, she was director of the Office of International Affairs at the National Tax and Customs Directorate (DIAN).

She is a PhD candidate in Tax Law at the University of Amsterdam (UvA). She holds a law degree from the Universidad del Rosario, a philosophy degree (summa cum laude) from the Universidad de los Andes, and a Master of Laws (Gerard Wallace Scholar) from New York University (NYU).

She is a member of the IFA's Permanent Scientific Committee and the board of directors of the Colombian branch of the IFA, which she chaired until July 1, 2020. She currently teaches international taxation at the University of Los Andes and is a guest lecturer at various venues worldwide.

Global Head of Tax and Corporate Vice President at Siemens since 2009, based in Munich, 
responsible for the global Siemens team of 690 tax and customs experts. Christian is the Vice 
President and member of the executive board of Global IFA (since 2025). He is the co-chairman of the BIAC Tax Committee (since 2025), chairman of the tax commission of the German Federation of Industries (BDI) (since 2021), chairman of the supervisory board of WTS AG (since 2009) and member of the advisory council of the Belt and Road Administration Cooperation Mechanism (BRITACOM – since 2020). 

Alexia Kardachaki is the Secretary-General and Head of Secretariat of Global IFA. She is an international and EU tax lawyer and, prior to joining Global IFA, held senior positions in international tax advisory and law firms (Lubbers, Boer & Douma, PwC, KPMG Meijburg & Co), industry (LyondellBasell), and business groups (European Business Tax Forum). She holds (tax) law degrees/diplomas from the National and Kapodestrian University of Athens, Athens University of Economics and Business, Vienna University of Economics and Business, Vrije Universiteit Amsterdam, and the University of Lausanne.  

She was the IFA research associate in 2012-2013 and national reporter for the IFA Cahiers in 2014 (for Greece) and in 2022 (for the Netherlands). She is one of the founding members of the Women of IFA Network in the Netherlands and has served as a board member of the Dutch IFA Branch (2021-2024). She was a member of the Organizing Committee of the 3rd IFA European Region Conference, which took place in Amsterdam in 2023. 

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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.

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.

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. 

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.

Member, Singapore Management University STARI Academic Experts Panel

Sam serves on the board of Tax Analysts, co-chairs the Tax Notes International Council of Eminent Persons and is a member of the International Association of Tax Judges. He served as Senior Advisor to Prof Dr Jeffrey Owens at the Vienna University (WU) Global Tax Policy Centre, as Senior Fellow at the Tax Academy and is presently member of NYU’s International Tax Program Practice Council. He was previously an examiner and member of the UK Chartered Taxation Institute Advance Diploma in International Tax (ADIT) Committee. He was a tax attorney in New York and as a tax leader in a Forbes 50 MNE and a FTSE 100 bank, served as Asia President and subsequently Regional Vice-President (Europe, Middle-East, Africa, Asia and Latin America) of the Tax Executive Institute, Washington DC. He has a multidisciplinary background with graduate degrees in law (NYU LLM), accounting (SMU) and economics (Cambridge).