ITI 2008 Conference Agenda
Thursday, May 1, 2008
Friday, May 2, 2008
7:30 AM Registration and Continental Breakfast
8:45 AM - 9:00AM Introduction and Welcome
Kevin Cole, Dean and Professor of Law
University of San Diego School of Law
Dr. Julie H. Sullivan, Vice President and Provost
University of San Diego
Hon David Laro, U.S. Tax Court. Visiting Professor
University of San Diego School of Law.
Patrick W. Martin, Esq., Partner
Procopio
9:00 AM - 10:15 AM
Course 2 - General Aspects of Mexico's New Fiscal Tax Reform
Moderator
Enrique Hernández, Esq., Partner
Procopio
Speakers
Juan Manuel Valle Pereña, Secretary Advisor
Secretaria de Hacienda y Credito Publico (SHCP)
Lic. Gabriel Ortiz Gomez, Socio
Ortiz, Saenz & Errequerena, S.C.
9:00 AM - 10:15 AM
Course 2A - The New Return Preparer Penalty Regime - Don't Think You're a Preparer? Think Again!
Moderator
Abel Mejia, Esq., Associate
Procopio
Speakers
Eric Swenson, Esq., Senior Counsel
Procopio
Burgess J.W. Raby, Esq.
Raby Law Office
Lic. Christian Natera, Socio
Natera y Espinosa, S.C.
10:15 AM - 10:45 AM Break
10:45 AM - 12:00 PM
Course 3 - Dissecting US, Canadian and Mexican Tax Case Law: Recent cases and comparative analysis
Moderator
Hon David Laro, U.S. Tax Court. Visiting Professor
University of San Diego School of Law
M. Carr Ferguson, Visiting Professor
University of San Diego School of Law
Speakers
Craig Gilbert
Internal Revenue Service
Lic. Gabriel Ortiz, Socio
Ortiz, Sainz y Erreguerena, S.C.
Thorsteinssons LLP
-Supplemental Document: Written Argument of Apellant
-Supplmental Document: Federal Court of Appeal
-Supplement Document: Tax Court of Canda
10:45 AM - 12:00 PM
Course 3A - U.S.-Mexican Complex Trust Taxation Considerations: Mexico's new REFIPRE regime and new U.S. tax regulations
Moderator
Rufus von Thulen Rhoades, Visiting Professor
Univeristy of San Diego School of Law
Speakers
Patrick W. Martin, Esq., Partner
Procopio
Turanzas, Bravo & Ambrosi, S.C.
Grace Fleeman, Esq., Senior Technical Reviewer
Office of the Associate Chief Counsel (International) - Internal Revenue Service
12:00 PM - 2:00 PM
Course 4 - Keynote Speaker (Lunch)
Ambassador Jeffrey Davidow
Past U.S. Ambassador to Mexico
President, Institute of the Americas
2:00 PM - 3:15 PM
Course 5 - Cross Border Tax Planning Strategies for Real Estate
Moderator
Dr. Alejandro Reynoso del Valle
Bolsa Mexicana de Valores
Speakers
Patrick W. Martin, Esq., Partner
Procopio
John Merrick, Special Counsel to the Associate Chief Counsel
U.S. Department of the Treasury
Lic. Luis Gerardo del Valle
Jauregui, Navarrete Y Nader
2:00 PM - 3:15 PM
Course 5A - International Ethics and Policy in Cross-Border Investment and Tax Planning
Moderator
Lizbeth Rivera, Associate
Procopio
Speakers
3:15 PM - 3:45 PM Break
3:45 PM - 5:00 PM
Course 6 - International Aspects of Mexico's New Tax Reform: The tax nature of IETU and availability of foreign tax credits.
Moderator
Enrique Hernandez, Esq., Partner
Procopio
Speakers
Ginny Chung, Attorney Advisor
U.S. Department of the Treasury, Office of International Tax Counsel
Lic. Alejandro Calderon Aguilera, Member
Capin, Calderon, Ramirez y Gutierrez-Azpe
Oscar Castañeda, CPA
PricewaterhouseCooper LLP
3:45 PM - 5:00 PM
Course 6A - FIN 48 and International Transactions
Moderator
Jon P. Schimmer, Esq., Associate
Procopio
Speakers
Enrique Rayon, Esq., Director of Transfer Pricing
Grant Thornton LLP
Randy Free, Esq., Internal Tax Services
Grant Thornton LLP
Lic. Raul Sicilia
PricewaterhouseCoopers LLP
Lic. Ruben Elias Calles
PricewaterhouseCoopers LLP
5:00 PM - 7:00 PM Reception
7:30 AM Registration and Continental Breakfast
8:00 AM - 9:15 AM
Course 7 - US-Canada New Tax Treaty Protocol: Significant Impacts and Planning Opportunities
Moderator
Professor Richard Pugh, Distinguished Professor of Law
University of San Diego School of Law
Speakers
Joseph Calianno, Esq.
Grant Thornton LLP
Paul Schmidt, Esq., Partner
Baker Hostetler
Ginny Chung, Attorney Advisor
U.S. Department of the Treasury, Office of International Tax Counsel
Joseph Sardella
Evans Martin LLP
8:00 AM - 9:15 AM
Course 7A - Taxing Cross Border Athletes and Entertainers: Central Withholding Agent Agreements, Tax Treaty Exemptions
Moderator
Liliana Sandoval, Esq., Associate
Procopio
Speakers
MJ Moran, International and Insular Compliance Program Manager
Internal Revenue Service
Peter Stratos, Senior Tax Manager
Goodman & Co
Jeffrey Gold, Associate Area Counsel, SBSE
Internal Revenue Service
9:15 AM - 10:30 PM
Course 8 - International Aspects of Mexico's New Tax Reform: Consequences for the Maquiladora Industry.
Moderator
Manuel Rajunov, Esq., Partner
Thompson & Knight LLP
Speakers
C.P. Daniel Cano Falomir
Gossler, S.C.
Lic. Luis Carbajo, Partner
Baker & McKenzie Abogados S.C.
Lic. Roberto Schattan, Central Administrator for Internal Criteria of Large Tax Payers
SAT
9:15 AM - 10:30 AM
Course 8A - US Local Taxation of International Operations: California, Texas and Florida tax regimes
Moderator
Phil Jelsma, Esq.
Luce, Forward, Hamilton & Scripps LLP
Adjunct Professor, University of San Diego School of Law
Speakers
Alyson Outenreath, Esq., Partner
Thompson & Knight LLP
Norman Scott, Esq., Tax Counsel
California Franchise Tax Board
Carl E. Koller, Esq.
Paras, S.C.
10:30 AM - 11:00 AM Break
11:00 AM - 12:15
Course 9 - PM International Aspects of Mexico's New Tax Reform: Consequences for the Capital Markets
Moderator
Abel Mejia, Esq., Associate
Procopio
Speakers
Claudia F. Caffuzzi, Managing Director
JPMorgan Chase & Co.
Lic. Julio Ysusi
Ortiz, Sosa, Ysusi y Cía, S.C.
Dr. Alejandro Reynoso del Valle
Bolsa Mexicana de Valores
11:00 AM - 12:15 PM
Course 9A - Foreign Informational Reporting Requirements - A Preparer's Primer
Moderator
Jon P. Schimmer, Esq., Associate
Procopio
Speakers
Carolyn Turnbull, Esq., Senior Tax Manager
Grant Thornton, LLP
Turanzas Bravo y Ambrosi S.C.
Grace Fleeman, Office of the Associate Chief Counsel (International)
Internal Revenue Service
12:15 PM - 2:15 PM
Course 10 - Keynote Speaker (Lunch)
Introduction by: Hon. David Laro, U.S. Tax Court and Visiting Professor
University of San Diego School of Law
2:15 PM - 3:30 PM
Course 11 - International Audits: Current Enforcement Concerns and Common Issues
Moderator
M. Carr Ferguson, Visiting Professor
University of San Diego School of Law
Speakers
Steven Toscher, Esq., Principal
Hochman, Salkin, Rettig, Toscher & Perez
Alan M. Astengo CPA, CFE, Team Manager LMSB
Foreign Residency Compliance International
Sanford Blaze, International Tax Specialist
Internal Revenue Service
Lic. Alejandro Santoyo Reyes
Chevez, Ruiz, Zamarripa y Cia, S.C.
2:15 PM - 3:30 PM
Course 11A - Expatriating: A comparison of Tax Consequences When Individuals and Entities Decide to Leave NAFTA Home
Moderator
Rufus von Thulen Rhoades, Visiting Professor at Law
Univeristy of San Diego School of Law
Speakers
Gretchen Sierra, Esq., Attorney Advisor
U.S. Treasury Department, Office of International Tax Counsel
Patrick W. Martin, Esq., Partner
Procopio
Lic. Carlos Martínez
Creel y García-Cuéllar, S.C.
- Supplemental Document
John Merrick, Special Counsel to the Associate Chief Counsel ( International )
Internal Revenue Service
3:30 PM - 4:45 PM
Course 12 - Cross Border Transfer of Intangibles: Migration from and to the US, Canada and Mexico
Moderator
Enrique Hernandez, Esq., Partner
Procopio
Speakers
Patrick W. Martin, Esq., Partner
Procopio
Lic. Alejandro Barrera Fernández
Basham, Ringe y Correa, S.C.
- Supplemental Document
Lic. Roberto Schattan, Central Administrator for Internal Criteria of Large Tax Payers
SAT