IPTIpedia Country Representatives are from both the public and private sectors and assist in obtaining and updating information relevant to current tax regimes and practices in their respective jurisdictions. Data is updated on a semi-annual basis.

Country Representatives for selected countries include:

Australia: Philip Western

Barbados: Wayne Forde, Director, Barbados Revenue Authority

Belarus: Sergei Shavrov, NGO



Name : Sergei Shavrov


Nationality Belarus
     3 E-mail Address shavrov@ipps.by or shavrov@nca.by


Area of interest Land Governance, Land Administration, Mass Appraisal, digital Transformation of Society (E-government, GIS, Geomonitoring, SDI, Crowdsourcing, E-participation and so on).


Сurrent job : Belarus State Technological University, Professor (2009-present}


Past Appointments / Working Experience National Cadastral Agency subordinated to the State Committee for Property of the Republic of Belarus,  , General Director  (1998-2009),Republic Centre for Immovable Property Registration, Technical Director, Country Manager of WB Project in Belarus “In support  of development of cadastral and right registration systems in Belarus” (1994 – 1998),Private company ESMA (GIS profile), Director (1991-1994).


Office Address : ul. Sverdlova 13а, 220006, Minsk, Belarus


Additional professional activities Member of Scientific and Technical Council of the State Committee on Science and TechnologyMember of the editorial board of the “Belarus Land” Journal (Belarus)Member of the editorial board of the “Communication News” Journal (Belarus) Board Member of the “Land Reform” NGO (Belarus) Board  Member  of Public Expert Council on the development of electronic business in the Republic of Belarus ("E-delegation")


International Activity Bureau member of the UNECE Working Party Land Administration (WPLA) in period 2009-2012 as a delegate from the Republic of Belarus. WPLA meetings with presentations in Azerbaijan, Armenia, Austria, Switzerland, UK, Italy, Croatia, Norway, Sweden (twice), Russia, Finland, Denmark, Greece, the Netherland, Spain.International Federation of Surveyors (FIG), as a delegate of FIG member “Land Reform” NGO, Belarus.


Academic Qualifications : Ph.D. Technical Cybernetics (Institute for Technical Cybernetics”, National Academy of Sciences)


Research Achievements/ Presented : The author of more the 100 scientific works, including seven monographsThe author of 7 technical patents.Co-author of the Belarus Law “About State Registration of Immovable Property, Right on it and deals with them”. Head of the working group on development legislation frameworks for land mass appraisal in different purpose in Belarus (1998-2009).


Government awards            : The State Order: “Sign of Honor”

Brazil: Claudia de Cesare, Consultant


Chile: Claudia de Cesare, Consultant

Czech Republic: Alena Holmes, Director, Ministry of Finance

alena holmes

Alena Holmes is the Director of the Property Taxes, Road Tax and Valuation Department at the Ministry of Finance of the Czech Republic.

She graduated from the Faculty of Law at Charles University, Prague in 1982, and as a Juris Doctor in 1983. Until 1991 she worked as a consultant for companies involved in the building sector. Since 1991 she has been employed at the Czech Ministry of Finance, initially as an officer in the Property Taxes’ section, then as the Head of the Real Estate Tax Department from 1993. Alena has been the Director of the Property Taxes Department since 1996 and was the Czech Republic’s EU negotiator in tax matters from 1998 to 2001.  Alena has been involved in several international projects, namely the Know-how Fund, the Lincoln Institute of Land Policy (she was Fellow in 1998) and the EU – Leonardo da Vinci II project. Alena is the author or co-author of many books and papers on property taxation. She also lectures on the subject.

Denmark: Anders Muller, Property Tax and Valuation
A Muller photo  

Anders Muller is a Master of Economics from the University of Copenhagen.

Between 1978 and 2009 he worked on the valuation of properties for the National Tax Administration in Denmark. During this period he developed the system for computer-assisted valuation which was introduced in 1981 and supported the land value system.

In addition, since 1985, Anders has undertaken a variety of international projects on tax policy, property tax and valuation. In particular, he has been a course leader for the Organisation for Economic Co-operation and Development (OECD) in respect of 18 courses concerning property tax policy and valuation for participants from Central and Eastern Europe, Central Asia, and the Far East.

Anders has been employed by the International Monetary Fund (IMF) on property tax missions to Nepal, Ethiopia, and Albania. In addition, he undertook a total of 24 advisory trips to Estonia related to the introduction of a land tax which was financed by OECD and the European Union (EU).

Anders has also undertaken similar missions providing technical assistance on property tax and land valuation projects in Russia, Slovakia, Romania, the Czech Republic, Portugal, South Africa, Belize, Costa Rica, Bangladesh and Indonesia.

In conclusion, Anders has a wealth of experience on property tax and land valuation in many different countries around the world in addition to his expertise on the system that operates in Denmark. See more on his website www.proptax.eu

England and Wales: Philip Glenwright, Property Tax Advisor, Shell International

Estonia: Tambet Tiits
France: Xavier Ottavi, Ecole Nationale du Cadastre
Germany: Dirk Lentfer, Norr Stiefenhofer Lutz, Berlin


Rechtsanwalt and Notar, Partner

Practice Group The Real Estate Investment Group

Dr. Dirk Lentfer has particular experience in real estate transactions, real estate contracts law, commercial leasing and open real estate funds.



-Real estate transactions

-Contractual law

-Commercial lease agreements


-Legal studies at the Universities of Kiel and Paris (France)

-Experience abroad: Paris (France) and Montreal (Canada)

-Experience as a lawyer with an international law firm in Hamburg

-With Noerr since 2000

-Notar since 2007

-Admitted to the Berlin Chamber of Lawyers as well as theBerlin Chamber of Notaries


-German (native language)



Hong Kong: PK Tang, Rating and Valuation Department, Government of Hong Kong SAR
PK Tang photo

Mr TANG has been the Commissioner of Rating and Valuation, Hong Kong SAR Government since May 2014.

The principal functions of the Rating and Valuation Department (the Department) are assessment of properties to rates and Government rent and managing accounting and billing of rates and Government rent.  Moreover, the Department provides property valuation service to Government bureaux/departments and also property information to Government bureaux/departments, public bodies, private sector and private individuals.

Mr TANG joined the Department in 1983 and since then has worked in various divisions of the Department.  He has extensive professional knowledge and experience in rating and valuation work and has been out-posted to other Government departments (1989-92), UK’s private sector (1992-93) and policy bureau (2010-11) to broaden his horizon.

Mr TANG is a Fellow member of the Hong Kong Institute of Surveyors and holds a Master degree in Accounting and Post-graduate Diploma in Legal Practice.

He is currently Member of the Departmental Advisory Committee of the Department of Building and Real Estate of The Hong Kong Polytechnic University, and also Member of International Property Tax Institute’s Board of Advisors.  He has been appointed as the Justice of the Peace since 1.7.2007.

Hungary: Almos Tassonyi, Adjunct Lecturer, University of Toronto
Indonesia: Eddi Wahyudi, Deputy Director of Extensification, Ministry of Finance, Jakarta

Eddi Wahyudi prior experience in the public policy/public finance includes a sixteen-years career with the Directorate Generale of Tax (DGT) Ministry of Finance Republic of Indonesia, concentrating on designing central and local government property assessment/taxation policy. He is currently the Deputy Director of Extensification, Directorate Extensification and Valuation at DGT MoF. His job is to expand Indonesian tax base. He also deals with a variety of property valuation dan property tax matters in Indonesia.

Eddi is also actively involved in the design and process of Indonesia property tax devolution in 2009. He played an active role in designing the devolution of property tax in the West Sumatra and Jambi province in 2012. He is also actively involved in training, seminars and workshops related to the assessment of property in several universities and local governments. Eddi designing the high rise building assessment system currently used by the central government and local governments. The high rise building information system assessment is called the Building Cost Table 2000. Curently the BCT 2000 is also used by local government for building asessment sysem.

Eddi Wahyudi holds a PhD in Business Management from Bogor Agricultural Institute, an Master of Management degree in Finance from Gadjah Mada University and a bachelor’s degree in Civil Engineering from Indonesian Islamic University. He also holds Certified Comparative Tax Policy and Administration (COMTAX) from John F. Kennedy School of Government Harvard University and Certified of Public Policy Analysis from International Center of Land Policy Study and Training (ICLPST) Taiwan. Currently he is also following the certification of Certified Strategic Execution for Professional (CSEP). You can also visit his blog at http://eddiwahyudi.com. There are so many publications and research on property tax devolution process in Indonesia.

Ireland: Mark Adamson, Valuation Office, Ireland
Japan: Kaz Fujiki, Japan Real Estate
Kaz Fujiki photo


Name : Kazuhiko Fujiki


Date of Birth : August 8, 1958


Place of Birth : Kyoto, Japan


Nationality : Japanese


Current Designation : Associate and North American Liaison


Office Address : 5050 Kingsway, Second Floor, Burnaby, BC, V5H 4H2Canada


E-mail Address : kazuhiko-fujiki@jrei.jp


Telephone No. : + 1-604-638-3103, +1-604-353-7308 (mobile)


Fax. No. : +1-604-638-3101


Academic Qualifications : M. Sc. (Bus. Admin.) (The University of British Columbia)B. B. A. (Ritsumeikan University)


Professional Qualifications : Licensed Real Estate Appraiser (Japan)


Past Appointments / Working Experience : Associate and North American Liaison (1992 – Present), Japan Real Estate InstituteResearch Associate (1982 – 1992), Japan Real Estate Institute


Research Achievements/ Presented
: “Computer Assisted Mass Appraisal (CAMA) and Geographic Information Systems (GIS) in New York City and Tokyo: Inaugurating a Comparison,” paper presented with Dr. Jack Eichenbaum at Fifth Annual Integrating GIS & CAMA Conference in 2001“Automated Valuation Models by Model-Building Practitioners: An Attempt by Japanese Practitioners,” (with Takashi Yamamoto), Journal of Property Tax Assessment & Administration, Vol. 10, No. 4, pp. 41-49 (2008)“Recent Developments in the Japanese Real Estate Appraisal Industry,” paper presented at Fifth International Real Estate Research Symposium in 2010“The Lasting Impact of the March 2011 Earthquake/Tsunami on the Residential Real Estate market of the Disaster-Stricken Area,” paper presented at Seventh International Real Estate Research Symposium in 2014
Latvia: Anda Orehova, Head of Personal Income Tax and real Estate Tax Unit, Ministry of Finance of the Republic of Latvia
Lithuania: Albina Aleksiene, Expert on International Projects, State Enterprise Centre of Registrars
A Alexiene foto Albina Aleksienė, MRICS, Expert on International Projects of the Project  Management Division, State Enterprise Centre of Registers since 1 October, 2015. Since 1997 until now she was a Chief of Valuation for Public Needs Division of the Centre of Registers. She was responsible for the development of real property mass valuation in Lithuania. She has experience as a team leader and participant of FAO, EU Tacis, World Bank, EU Twinning project in Egypt and bilateral international projects,  lecturer in Lincoln Institute of Land Policy and Swedsurvey training programmes in Georgia, China, Czech Republic, Slovenia, Latvia, etc. She is an author of numerous articles concerning land and building valuation and taxation, including Value-Based Property Taxes in Lithuania, in Making the property tax work – Experiences in Developing and Transitional Countries, Edited by Roy Bahl, Jorge Martinez-Vazques, and Joan Youngman, Lincoln Institute of Land Policy, 2008, pages 411-435 and conference reports in FAO, OECD, TEGoVA,  IAAO, IPTI, IRRV, Baltic Valuation Conferences, etc.
Moldova: Olga Buzu, Agency for Land Relations and Cadastre
Netherlands: Arri Hartog, Drechteden Municipal Tax Agency
New Zealand: Neill Sullivan, Valuer-General, Policy and Regulatory Group, Land Information New Zealand and Jacquie Barker, Chief Operating Officer, Quotable Value
Pakistan: Javaid Ashraf Dar, Technical Expert on Property Tax, Govt. of the Punjab

Javaid Dar photo

Retd. Additional Director General, Excise & Taxation, Punjab. Technical Expert on Property Tax for computerization

The Urban Unit Co. P&D Department, Govt. of the Punjab,

503-Shaheen Complex, Egerton Road, Lahore, Pakistan.

Landline: +92 042-99205316-22(Ext-181),  Fax: +92 042-99205323

Cell # +92 0321-4591845, email: dar.javaid@gmail.com, www.urbanunit.gov.pk







Mr. Javaid Ashraf Dar graduated from Government College Faisalabad (now Govt. College University) in 1969 in the subjects of Biological Sciences, and did Post-Graduation (M.Sc. in Zoology) from University of the Punjab, Lahore in 1972.

He joined M.Sc. Computer Science (evening) classes in the Punjab University College of Information Technology In 2001 and completed the Part-1 of M.Sc. Computer Science by 2002, completing all course works except project.

He worked as Lecturer in Biological Sciences at Govt. College (Now Govt. College University) Faisalabad from 1974 to 1979. After qualifying Provincial Civil Service Examination, he joined Excise & Taxation Department, Government of the Punjab and served in the Department for about 30-years in following capacities:

1. District Excise & Taxation Officer from 1980 to 1990.


As a District Officer of Muzaffargarh, Multan, Sargodha and Lahore Civil Districts, he worked as:

 i. An Assessing Authority for the assessment, collection and survey of property tax, under the provisions of Punjab UIP Tax Act, 1958.

ii. A Motor Registering Authority for the Registering of Motor Vehicles along with assessment & collection of Motor Vehicle Tax.

iii. An Excise Officer/Prohibition Officer for Detection and Control of  Liquor & Narcotic Substances under the provisions of Opium Act 1878; Punjab Excise Act, 1914; Dangerous Drug Act,  1930. Enforcement of Hadd Order, 1979, Control of Narcotic Substances Act 1995.

2. Divisional Director Excise & Taxation from 1990 to 1997 & from 1998 to 2001.

 As a Divisional Director Excise & Taxation he served in Faisalabad, Multan, Rawalpindi, Sargodha and Lahore Civil Divisions (each division comprising 4-6 Districts) and worked as:

i. A Collector, to decide the appeals against the assessment of property tax, motor vehicle tax including appeals against the assessment of all other provincial taxes & duties administered by E&TD.

ii. An Excise Collector for the issuance of Licenses, Passes & Permits for manufacture, transport, sale & consumption of liquor & dangerous drugs along with monitoring of detection & control of Liquor & Narcotic Substances

iii. Divisional Director for Monitoring & control of assessment & collection of all the aforesaid provincial taxes & duties at Divisional Level. Apart from making close liaison with other LEAs.

3. Deputy Secretary Excise & Taxation Deptt. from 1997 to 1998 & 2001 to 2003.

As Deputy Secretary of the Department,

i. He was responsible for closely monitoring the assessment & collection all the provincial Taxes & Duties at Provincial Level, so that he could assist Secretary to Govt. of the Punjab in all technical matters

ii. His other assignments were, Revenue Receipt Audit, Resource Mobilization, Liaison with Chief Minister Secretariat, Home, Finance, Law, Police, P&D Departments apart from the Urban Unit, PRMP, INCB, the World Bank and Asian Development Bank.

4. Additional Director General Excise & Taxation Punjab, from July, 2003 to November, 2008.

As Additional Director General Excise & Taxation Punjab he worked as:

i. Revision Authority in respect of all the Taxes & Duties at provincial level.

ii. Monitor & Control assessment & collection of all the aforesaid taxes & duties at Provincial Level.

iii. Head of the Excise Intelligence Bureau for monitoring of Detection & Control of Narcotic Substances in the Province maintaining active liaison with all Law Enforcement Agencies.

iv. Provincial Liaison Officer to maintain liaison with the Heads of Provincial Govt. Departments particularly Chief Minister Secretariat, Home, Finance, Law, Police, P&D Departments apart from the Urban Unit, PRMP, INCB, the World Bank and Asian Development Bank.

In November 2008, he retired from Civil Service, and started working as Property Tax Consultant. After completing an ADB funded assignment “Customer Satisfaction Survey of Excise & Taxation Punjab” with Punjab Resource Management Program (PRMP), in September 2011, he joined the Urban Unit as Property Tax Consultant for a WB funded project “Computerization of Property Tax in Punjab with GIS integration. However, since February 2014 the Urban Unit has changed his status and now he is working as an employee of the Urban Unit, as Technical Expert on Property Tax for Computerization, at the head office of the Urban Unit Punjab.

Training and educational sessions attended:

  1. Educational Program designated as “International Conference on Property Tax Assessment Administration” held at Sacramento, California, USA, in August 2014, under the auspices of International Association of Assessing Officers, USA.
  2. Educational Program designated as “International Conference on Property Tax Assessment Administration” held at Louisville, Kentucky, USA, in September 2009, under the auspices of International Association of Assessing Officers, USA.
  3. Focal Persons Workshop 2008 Organized by Punjab Resource Management Program (A Project of Asian Development Bank) held at Bhurban, Murree, in January 2008.
  4. The Tax Policy Report Workshop held in December 2007, at The World Bank H.Qtr. Islamabad
  5. Seminar on Six Consultancies on Urban Issues in Five Cities of Punjab in January 2007.
  6. Workshop to Determine Strategy for The Drug Law Enforcement, held in May 2006, at Islamabad under the auspices of UNODC Country Office Pakistan.
  7. MTBF FORUM Seminar/Workshop, organized by Punjab Resource Management Program in PC Hotel Lahore from 22-23 October 2004.
  8. Educational Program designated as “International Conference on Property Tax and its interaction with Land Policy” held at Lincoln Institute of Land Policy, Boston, USA in September 1991.
  9. The World Bank Seminar on Procurement, held at Lahore from  May 15-18, 1989 organized by Procurement Unit, Central Operation Department, The World Bank.
  10. Training Course on Managerial Dynamics for the Officers of the Government of Punjab held at NIPA Lahore in March-April 1988.

Mr. Javaid Ashraf Dar is the only Property Tax professional from Pakistan who is a regular member of IAAO since April, 2005 and has completed his 10th Anniversary of IAAO Regular Membership in 2015.

Poland: Justyna Przekopiak , Director, Ministry of Finance

Romania: Mihaela Spiridon, Ministry of Public Finance
Russian Federation: Natalia Takhtarova
Scotland: Joan Hewton, Assessor & ERO, Lothian VJB

Singapore: Jennifer Lin, Director, Inland Revenue Authority of Singapore

J Lin Singapore

Ms Jennifer Lin is a Director with the Inland Revenue Authority of Singapore, overseeing the assessment of residential properties and property tax customer relations in Singapore. Jennifer also chairs the taxpayer engagement committee with the intent to co-create new service experiences with property taxpayers. Jennifer began her valuation career with the Inland Revenue Authority of Singapore assessing commercial and industrial properties. After stints with the Corporate Development Division and the Tax Academy of Singapore as Deputy Director, she re-joined the Property Tax Division in 2010. Jennifer graduated with a Masters of Business Administration from the Australian Graduate School of Management and a Bachelor of Science (Real Estate) from the National University of Singapore.

Slovakia: Anna Romanova, PhD, Pavol Jozef Safarik University in Kosice, Faculty of Law
Anna is a post-doctoral researcher at Pavol Jozef Safarik University in Kosice, Faculty Law. She graduated from the Faculty of Law Pavol Jozef Safarik University in Kosice in 2009 and earned her PhD in 2012 with the thesis Tax proceeding and its characteristics. Since then she has been working in the academic field, where her main scope of work includes lecturing, active participating in international conferences and research activities within implemented grant projects inn the field of tax law. She is also author/co-author to number of research papers and books and editor of several proceedings.
Slovenia: Neva Zibrik , Ministry of Finance
South Africa: Janet Channing , Managing Director, Metgovis

Janet Channing Photo

Janet Channing (BA MPhil NDPV) Managing Director of MetGovis, is a registered professional property valuer, serves on the provincial executive of the SA Institute of Valuers and brings a wealth of experience in local government support and project management.  Janet is an accredited trainer, moderator and assessor, as well as a registered Civil Commercial Mediator.

Spain: Ramon Andarias, Head of Technology Department, SUMA

    After completing his studies at the Universities of Madrid and Alicante and obtaining a PhD degree, Ramon’s career in local government started in 1988 in Suma, the supramunicipal authority for tax administration in the Province of Alicante, Spain, as a Computer System Manager. Since then he has been promoted to several technical and management positions. At present he is the Head of the Technology Department.


As a member of Suma Management Committee he has participated in a number of technological and managerial projects such as the implementation of a virtual office for customers and local governments, consultancy papers on local tax administration for national and international bodies. Project leader of European educational projects with other sister organizations. He has also been a member of several experts’ committees in the Spanish National Association of Local Authorities (FEMP).

Ramon has participated as a speaker in national and international conferences on local taxation and has delivered several lectures in the University of Alicante on “Technology & Taxes”. He has also published several articles in specialized magazines



T: +34 965 148 508

Plaza San Cristobal 1

03002 Alicante


Ukraine: Yuriy Dzhygyr