1930 – 2014 Richard M Hammer
It is with great sadness that we inform IFA members of the passing of Richard M. Hammer on October 7, 2014 at age 84.
Richard M. Hammer was an Honorary President of IFA having served as the President of Global IFA from 1985 t0 1989. He held numerous positions in IFA including the President of the USA Branch from 1976 to 1978. Dick and his wife Ellen were annual participants at IFA Congresses for over 30 years. His contributions as an organizer, presenter and participant over many years were well known and appreciated by IFA.
Dick Hammer spent nearly 40 years with the global accounting firm PricewaterhouseCoopers, including 26 years as a partner. At PwC, Dick was the National Director of International Tax Services for PwC. He advised numerous foreign governments on tax policy reform. Most notably, he served as a key advisor on tax policy to China. He made major contributions to China’s current tax system, serving as an advisor to the government from 1981 to 1993. He also advised the governments of Kazakhstan and the Russian Federation on the modernization of their tax systems.
In addition to his multiple contributions to growing IFA worldwide he was the chair of the Taxation Committee of the Business and Industry Advisory Committee (BIAC) to the Organization for Economic Cooperation and Development (OECD), through which the business community provides input into the OECD on vital international tax issues.
Mr. Pieter den Boer, Honorary Member of IFA, passed away on 31 July 2014 at the age of 89.
He served IFA with great dedication for many years, both as General Treasurer from 1978 until 1986 and as acting Secretary General of IFA from February until September 1988 when Secretary General professor Jan Christiaanse regretfully had to retire as a result of his severe illness. We are grateful for his important contribution to the work of the Executive Board of IFA.
Mr. Vibe Amundsen passed away on 27 July 2014 at the age of 76. He was an enthusiastic IFA Member who took the initiative for the 2002 IFA Congress in Oslo and did a tremendous job as Chair of that successful Congress. It was a great privilege and pleasure to work with him.
Professor Vicente Oscar Díaz (1930-2014)
On April 8, 2014 Mr. Vicente Oscar Díaz passed away in the city of Buenos Aires. Mr. Díaz has left an indelible mark on us by leading an intense life in different fields, with sound thinking, strong and powerful action.
He was generous to people and institutions, nurturing them with his intelligence and brightness in different ways: as a University professor, as author of books, essays, research, hundreds of articles, presentations, technical communications, that is, in multiple expressions and in the most diverse areas, from the most outstanding scenario to the spontaneous chat with occasional acquaintances, basically any good opportunity to share its knowledge and insights.
Mr. Díaz studied in the Carlos Pellegrini secondary school. The then got a degree as Chartered Accountant and later a PhD. in Economics from the University of Buenos Aires (School of Economics Sciences).
He was influenced by prominent teachers of economics and law, who he later recalled in an emotive tribute to the University where he studied in the prologue to the book La falsedad del hecho tributario en la dogmática penal.
He started working as Assistant Professor in 1954 and from there he developed its academic career as Practical Applications Professor (1960), Adjunct Professor (1966), Associate Professor (1976), Tenured Professor (1981), Consultant Professor (1996), and was later designated Professor Emeritous in October 2005. He was founder and President of the Center of Economics and Crime of the School of Economics Science of the UBA (University of Buenos Aires).
As part of his academic life, he was also tenured professor of various subjects in specialization careers, masters and postgraduate courses in the School of Economics Sciences in the National Universities of Córdoba, Cuyo (Mendoza), Mar del Plata, Tucumán and in the Pontificia Universidad Católica Argentina.
He wrote outstanding books, including Impuesto a las Ganancias Eventuales (1972) (Windfall Tax), el Impuesto de Sellos (1976) (The Stamp Tax) with an updated edition of this book published in 2004, La falsedad del hecho tributario en la dogmática penal (1992) (Falsehood of the taxable event in criminal criminal law), la Seguridad Jurídica en los Procesos Tributarios (1994) (Legal Certainty in Tax Procedures), Ensayos de Derecho Penal Tributario (1995) (Essays in Criminal Tax Law), Límites al accionar de la Inspección Tributaria y Derechos del Administrado (1997), (Limitations to the scope of the tax inspection and taxpayers rights), Criminalización de las infracciones tributarias (1999) (Criminalization of tax offences), and El comercio electrónico y sus efectos en las relaciones tributarias internacionales (2001) (E-commerce and its effects on international tax relations).
He participated in more than 20 collective books, most notably, he directed Volume II of the Tax Handbook entitled Tax Economy and Policy, which included two volumes and was published by the Asociación Argentina de Estudios Fiscales to commemorate the 50th Anniversary of its foundation. He wrote the chapters on Customs Taxation and Environmental Taxation.
In the ILADT, he served as member of the Board of Directors. He was General Rapporteur in the XIX Tax Conference held in Lisboa, Portugal in 1998.
At the IFA, we served as Permanent Secretary of the Argentine Local Group. We took part in the General Organization Committee. He chaired the 59th Annual Conference held in Buenos Aires.
Given his perfect attendance to annual meetings, its active participation in technical and executive matters, he played a major role in disseminating the IFA’s views and ideas.
In our Association, we assumed several responsibilities and positions, including President during 1994/1996. He was member of the Advisory Honorary Council. Furthermore, he was Director of the Association’s tax journal.
He was member of the Asociación Española de Derecho Financiero, Academia Nacional de Ciencias Penales de la República Argentina, Fellow of the Instituto Sarmiento de Sociología e Historia, Member of the Ateneo Académico de la Facultad de Ciencias Económicas of the UBA, Member of the Advisory Council of the Journal entitled Cuadernos Iberoamericanos de Estudios Tributarios, Advisor to the Association of Civil Notary Publics of the City of Buenos Aires, and Dean of the Instituto Universitario de Finanzas Públicas Argentinas.
His work was a true testament to this character, commitment to institutions and to the permanent promotion of its members.
We recall the words expressed during his designation as Honorary Member of our Association, “...almost as a magic inspiration ritual, when faced with a blank page, he does not invoke the nine muses of the Parnasso, but rather the bandoneon of Pichuco and the unique voice of the “polaco”, who – by some kind of magic sortilege – allow its ideas to come out spontaneously with the strength of an explosion”.
Thank you Oscar for teaching us all that truly matters, with so much passion.
Board of Directors