Chief Justice Gerald J

Members of the International Association of Tax Judges

Australia

Senior Member Frank D. O’Loughlin The Honourable Judge G.T. Pagone Administrative Appeals Tribunal Federal Court of Australia Australia Australia

Deputy President Fiona Alpins The Honourable Judge Jennifer Davies Administrative Appeals Tribunal Federal Court of Australia Australia Australia

The Honourable Justice Alan Robertson Judge John Glover Federal Court of Australia Administrative Appeals Tribunal Australia Australia

The Honourable Chief Justice James Allsop The Honourable Judge Eric Middleton Federal Court of Australia Federal Court of Australia Australia Australia

The Honourable Justice Neil McKerracher The Honourable Justice Nye Perram Federal Court of Australia Federal Court of Australia Australia Australia

The Honourable Justice Andrew Greenwood Federal Court of Australia Australia

Austria

Judge Romuald Kopf Independent Finance Board Unabhängiger Finanzsenat Austria

Belgium

Mr. Bernard Peeters Judge Caroline H.V. Vanderkerken Judge, Court of Appeal in Antwerp Court of Appeal of Brussels Belgium Belgium

Brazil

Dr. Alexandre Teixeira Counselor João Francisco Bianco Federal Administrative Court of Tax Appeals Administrative Council of Fiscal Appeals Brazil Brazil Mrs. Nereida de Miranda Finamore Horta Dr. Mario Junquieria Franco Junior Administrative Tax Council Administrative Tax Court of Brazil Brazil Brazil

Judge Gilberto de Castro Moreira Jr. Administrative Court of Tax Appeals Brazil

Canada

Chief Justice Eugene P. Rossiter Associate Chief Justice Lucie Lamarre Tax Court of Canada Tax Court of Canada Canada Canada

Justice Gerald J. Rip Justice Joe E. Hershfield Tax Court of Canada Tax Court of Canada Canada Canada

Justice Pierre Archambault Justice Paul Bédard Tax Court of Canada Tax Court of Canada Canada Canada

Justice Patrick Boyle Justice Cameron McArthur Tax Court of Canada Tax Court of Canada Canada Canada

Justice Diane Campbell Justice Campbell Miller Tax Court of Canada Tax Court of Canada Canada Canada

Justice Valerie Miller Justice Judith Woods Tax Court of Canada Tax Court of Canada Canada Canada

Justice Brent Paris Justice Gaston Jorré Tax Court of Canada Tax Court of Canada Canada Canada

Justice Frank Pizzitelli Justice Johanne D’Auray Tax Court of Canada Tax Court of Canada Canada Canada

Justice Real Favreau Justice Randall Bocock Tax Court of Canada Tax Court of Canada Canada Canada Justice Steven D’Arcy Justice David Graham Tax Court of Canada Tax Court of Canada Canada Canada

Justice Robert Hogan Justice Kathleen Lyons Tax Court of Canada Tax Court of Canada Canada Canada

Justice John Owen Justice Sylvain Ouimet Tax Court of Canada Tax Court of Canada Canada Canada

Justice Dominique Lafleur Justice Don R. Sommerfeldt Tax Court of Canada Tax Court of Canada Canada Canada

Justice Henry Visser Justice Guy Smith Tax Court of Canada Tax Court of Canada Canada Canada

Chief Justice Marc Noël The Hon. Donald G.H. Bowman Federal Court of Appeal Fraser Milner Casgrain LLP Canada Canada

Justice Michael C. Ryer Justice Johanne Trudel Federal Court of Appeal Federal Court of Appeal Canada Canada

The Hon. Marshall Rothstein Justice Eleanor Dawson Supreme Court of Canada Federal Court of Appeal Canada Canada

Chairman Albert T. da Rosa, Jr. Deputy Chairman Elain Y.L. Liu Board of Review (Inland Revenue Ordinance) Board of Review(Inland Revenue Ordinance) Hong Kong Special Administrative Region Hong Kong Special Administrative Region China China

Denmark

Judge Kjeld Lund-Andersen Landsskatteretten Retsformand Denmark England

Judge Malcom Gammie, CBE, Q.C. Judge Roger Berner Judge of the First-tier Tribunal Judge of the First-tier Tribunal (Tax Chamber) (Tax Chamber) England England

Judge Christopher McNall Judge of the First-tier Tribunal (Tax Chamber) England

Estonia

Mrs. Tiina Pappel Mrs. Kadriann Ikkonen Judge of Tallinn Administrative Court Judge of Tallinn Administrative Court Estonia Estonia

Court of Justice of European Union

Prof. Dr. Juliane Kokott, S.J.D. Advocate General Court of Justice of the European Union Luxembourg

Finland

Judge Ahti Vapaavuori President Pekka Hallberg The Supreme Administrative Court The Supreme Administrative Court of Finland Finland Finland

Judge Matti Halén Olof Olsson The Supreme Administrative Court Former Judge of The Supreme Finland Administrative Court Finland

Judge Hannele Ranta-Lassila Judge Eila Rother The Supreme Administrative Court The Supreme Administrative Court Finland Finland

Judge Pirjo Järvenpää Judge Esa Aalto Helsingin hallinto-oikeus The Supreme Administrative Court Finland Finland

Judge Mika Hämäläinen Judge Tero Leskinen Helsingin hallinto-oikeus Helsingin hallinto-oikeus Finland Finland Justice Petri Saukko Judge Jaakko Sivonen Administrative Court of Kuopio Helsingin hallinto-oikeus Finland Finland

Judge Outi Siimes Judge Timo Viherkentta The Supreme Administrative Court The Supreme Administrative Court Finland Finland

Justice Marjaana Helminen Judge Leena Äärilä Supreme Administrative Court of Finland The Supreme Administrative Court Finland Finland

Justice Toni Sarivirta Judge Juhana Niemi Administrative Court of Kuopio Hameenlinnan hallinto-oikeus Finland Finland

Justice Mikko Pikkujämsä Judge Mari Jaaskelainen Supreme Administrative Court Administrative Court of Eastern Finland Finland Finland

France

M. Philippe Martin Emmanuel Glaser Vice-président, Service juridique Conseiller d’Etat Conseil d’État, France Conseil d’État, France

Emmanuelle Cortot-Boucher Julien Boucher Conseiller d’Etat Conseiller d’Etat Conseil d’État, France Conseil d’État, France

M. Pierre Collin M. Gilles Bachelier Maitre des Requêtes – Rapporteur public Conseil d’État Conseil d’État, France France

Judge Caroline Martin Judge Véronique Benlafquih Conseil d’État Administrative Court of Justice France France

Judge Cecile Raquin Judge Robert LeGoff Conseil d’État Tribunal Administratif de Montreuil France France

Judge Sandrine Rudeaux Judge Vincent Daumas Versaille administrative court of appeal Conseiller d’Etat France France Judge Emilie Bokdam-Tognetti Judge Edouard Crepey Conseil d’État Conseil d’État France France

Germany

Dr. Friederike Grube Dr. Ulrich Schallmoser Richterin am Bundesfinanzhof Richter am Bundesfinanzhof Supreme Tax Court Supreme Tax Court Germany Germany

Dr. Jutta Förster Judge Bernhard Weinschutz Richterin am Bundesfinanzhof Richter am Finanzgericht Supreme Tax Court Fiscal Court Hamburg Germany Germany

Prof. Dr. Heinz-Juergen Pezzer Dr. Anette Kugelmüller-Pugh Supreme Tax Court Richterin am Bundesfinanzhof Germany Germany

Dr. Christian Levedag, LL.M. Tax Dr. Harald Jatzke Finanzgericht Cologne Federal Fiscal Court Germany Germany

Dr. Stefan Wilk Judge Susanne Tiedchen Tax Court of Cologne Richterin am Finanzgericht Germany Germany

Prof. Dr. h.c. Rudolf Mellinghoff Judge Manfred Schmid Federal Supreme Tax Court Federal Supreme Tax Court Germany Germany

Hungary

Dr. Peter Darak Supreme Court of Republic of Hungary Hungary

Justice Vineet Kothari Past President Vimal Gandhi Rajasthan High Court Income Tax Appellate Tribunal India India

Diva Singh, Member Pramod Kumar Income Tax Appellate Tribunal Member India Income Tax Appellate Tribunal India Yahya Shamim, Member Income Tax Appellate Tribunal India

Indonesia

Judge Soeryo Koesoemo Adjie Dr. H.J. Hary Djatmiko, SH., MS Indonesia Tax Court State Administrative Chamber Indonesia Indonesia

Israel

Judge Magen Altuvia Chamber 603 District Court Israel

Ireland

Commissioner Mark O’Mahony Commissioner Lorna Gallagher Tax Appeals Commission Tax Appeals Commission Ireland Ireland

President Massimo Scuffi Supreme Council for Tax Judiciary Italy

Chairman Moses B. Obonyo CEO Nick Ng’arua Tax Appeals Tribunal Tax Appeals Tribunal Kenya Kenya

Republic of Korea

Judge Kyung A. Yoon Judge Sokbom Kim Seoul Administrative Court Supreme Court Korea Korea

Judge Eui Young Lee Judge Yongwoo Lee Supreme Court Supreme Court Korea Korea

Judge Se Hyun Judge Young Seok Kim Seoul Administrative Court Suwon District Court Korea Korea Judge Jun Seok Yoon Seoul Administrative Court Korea

Lithuania

Judge Virgilijus Valančius Judge Anatolijus Baranovas Supreme Administrative Court of Lithuania Supreme Administrative Court of Lithuania Lithuania Lithuania

Ricardas Piliciauskas Judge Romanas Klixauskas Supreme Administrative Court of Lithuania Supreme Administrative Court of Lithuania Lithuania Lithuania

Mauritius

Vice-Chairperson Ahmed Richard Bhurton Vice-Chairperson Nemaduthsingh Juddoo Assessment Review Committee Assessment Review Committee Mauritius Mauritius

Mexico

Judge Manuel Luciano Hallivis Pelayo Mag. Juan M. Jimenez Magistrado de Sala Superior Magistrado de Sala Superior Tribunal Federal de Justicia Fiscal y Tribunal Federal de Justicia Fiscal y Administrativa Administrativa Mexico Mexico

Mag. Juan A. Chavez Magistrado de Sala Superior Tribunal Federal de Justicia Fiscal y Administrativa Mexico

Morocco

Brahim Zaim, President Supreme Court Morocco Morocco

The Netherlands

Justice Jan W.J. Huige Vice President Hugo E. Kostense Court of Appeal of ‘s-Hertogenbosch Amsterdam Court of Appeal The Netherlands The Netherlands Ed A.G. Van der Ouderaa, Vice-President Mr. Wouter E.M. Van Nispen Tot Severaer Court of Appeal of Amsterdam Court of Appeal of ‘s-Hertogenbosch The Netherlands The Netherlands

Mrs. Jitka Swinkels Judge Peter A.G.M. Cools Master of Law Court of Appeal of ‘s-Hertogenbosch Court of Appeal of ‘s-Hertogenbosch The Netherlands The Netherlands Peter Fortuin, Vice-President Judge Willem F.G.Wijnen Court of Appeal of ‘s-Hertogenbosch Court of Appeal of ‘s-Hertogenbosch The Netherlands The Netherlands Mr. Dick Hund Willem Brouwer District Court of Breda District Court of Breda The Netherlands The Netherlands Marie Louise Weerkamp Mr. Alfred A. den Hartog District of Breda District of Breda The Netherlands The Netherlands A.F.M.Q. Beukers-van Dooren M.M. de Werd District of Breda District of Breda The Netherlands The Netherlands Dr. A.M. van Amsterdam C.A.F.M. Stassen Court of Appeal of Amsterdam District of Breda The Netherlands The Netherlands Prof. Dr. Gerard Meussen Eveline F. Faase Court of Appeal (Tax Chambers) Vice President, Third Tax Chamber The Netherlands Amsterdam Court of Appeal The Netherlands Judge E.C.G. Okhuizen Rechtbank Arnhem Dr. Kees van Ballegooijen The Netherlands Supreme Court The Netherlands Dr. Peter Wattel Hoge Raad der Nederlanden Prof. Dr. Eric C.C.M. Kemmeren The Netherlands Fiscal Institute Tilburn European Tax College Tilburg University Justice Maarten Feteris The Netherlands Supreme Court of the Netherlands The Netherlands Judge R.J. Koopman Hoge Raad der Nederlanden Judge Kees van Raad The Netherlands Gerechtshof Den Bosch The Netherlands Nigeria Joseph O. Ihekwereme, Esq. Prof. Chukwudi Joseph Amasike Hon. Commissioner, Tax Appeal Tribunal Tax Appeal Tribunal Nigeria Asokoro – Abuja Nigeria

Norway

Justice Clement Endresen The Supreme Court of Norway Norway

Poland

Judge Dagmara Dominik-Ogińska Judge Adam Bącal Voivodship Administrative Court in Wroclaw Supreme Administrative Court Poland Poland

Professor Marek Zirk-Sadowski Supreme Administrative Court Poland

Excmo Sr. Dr. Manuel Vincente Garzón Herrero Tribunal Supremo Spain

Sweden

Supreme Administrative Court of Sweden: Chief Justice Mats Melin Mr. Henrik Jermsten Mr. Gustaf Sandstrom Ms. Karin Almgren Mr. Eskil Nord Ms. Margit Knutsson Ms. Kristina Stahl Ms. Anita Salden Enerus Mr. Erik Nymansson Mr. Christer Silfverberg Ms. Elisabeth Rynning Mr. Thomas Bull Mr. Per Classon Ms. Inga-Lill Askersjo Mr. Mahmut Baran Switzerland

Justice Thomas Stadelmann Justice Michael Beusch Supreme Court of Switzerland Federal Administrative Court Switzerland Switzerland

Judge Jurg Steiger Judge Salome Zimmermann Federal Administrative Court Federal Administrative Court Switzerland Switzerland

Judge Marc Sugnaux Dr. Patrick M. Muller Cantonal Court of Appeal Kantonsgericht Luzern Switzerland Switzerland

Trinidad and Tobago

The Honourable Anthony D.J. Gafoor Chairman, Tax Appeal Board Republic of Trinidad and Tobago

Turkey Judge Bahattan Celik Judge Mehmet Tank Istanbul Tax Court Istanbul Tax Court Turkey Turkey

Judge Sukru Say Istanbul Tax Court Turkey

United States Chief Judge Peter J. Panuthos Judge Robert A. Wherry Special Trial Judge U.S. Tax Court U.S. Tax Court United States of America United States of America

Special Trial Judge Lewis R. Carluzzo Judge John O. Colvin U.S. Tax Court U.S. Tax Court United States of America United States of America

Judge Tamara W. Ashford Judge Daniel A. Guy, Jr. U.S. Tax Court U.S. Tax Court United States of America United States of America

Judge L. Paige Marvel U.S. Tax Court United States of America