Global Tax Rights Advocacy

Observatory on the Protection of Taxpayers’ Rights (OPTR) Yearbook

The Observatory on the Protection of Taxpayers’ Rights (OPTR) identifies principles, minimum standards and best practices for the effective protection of taxpayers’ rights. It allows for the permanent monitoring of global compliance with such minimum standards and their amendment and development in different regions of the world.

OPTR operates under IBFD, which is the pre-eminent, independent (non-profit) foundation that tax practitioners from all over the world rely on for high-quality independent tax knowledge and research.

The OPTR issues a yearbook to document its findings, based on the assessment of balanced groups of experts from more than 40 countries worldwide. To the greatest extent possible, the expert groups are composed of tax advisors, taxpayers, tax administrators, members of the judiciary, academics, and members of the ombudsman’s office, which allows all parties linked to the tax phenomenon to have a place, in order to maintain impartiality.

We are happy to announce that they are our colleagues Partner Igor Angelovski and Tax Law Expert Dr Maruša Pozvek from Ketler & Partners, member of Karanovic contributed to the chapter for Slovenia, which was published this May in the annual OPTR yearbook on the protection of taxpayers’ rights.


The information in this document does not constitute legal advice on any particular matter and is provided for general informational purposes only.