New rules for a new era - Irish Tax Institute

Harvard Kennedy School & Irish Tax Institute present

New rules for a new era THE IMPACT ON COUNTRIES AND COMPANIES GLOBAL TAX POLICY CONFERENCE

DUBLIN CASTLE, IRELAND 9 – 11 MARCH 2016

in association with

GLOBAL TAX POLICY CONFERENCE DUBLIN CASTLE, IRELAND 9 – 11 MARCH 2016

WEDNESDAY, 9 MARCH 2016 19.30 - 21.30

Welcome Reception

THURSDAY, 10 MARCH 2016 08.00 – 08.45

Registration

08.45 – 09.00

Opening Remarks

09.00 – 11.00

Global Tax – what’s new from the OECD, EU, US and the rest of the world?

11.00 – 11.30

Tea/Coffee and Networking

11.30 – 12.30

The power of tax data – who owns it and who can demand it?

12.30 – 14.00

Lunch

14.00 – 15.00

The US tax policy agenda – the global impact

15.00 – 15.20


15.20 – 16.15

Building tax infrastructure in developing and transitional economies

16.15 – 17.30

Panel Discussion: The global perspectives from the Departments of the Treasury

19.30 – 22.30 Gala Dinner

FRIDAY, 11 MARCH 2016 09.00 - 10.30

Transfer Pricing – new approaches and the transition

10.30 - 11.30

The fiscal mix debate and sub-national fiscal challenges

11.30 - 11.45


11.45 - 12.05

Conference review with COMTAX Alumni

12.05 - 13.05

Panel Discussion: The impact of change on companies and countries. Implementation - What’s next?

13.05 - 13.15

Closing Remarks

13.15 - 14.00

Light Lunch

SPEAKERS PASCAL SAINT-AMANS Pascal Saint-Amans is the Director of the Centre for Tax Policy and Administration at the OECD. Mr. Saint-Amans, a French national, joined the OECD in September 2007 where he played a key role in the advancement of the OECD tax transparency agenda in the context of the G20. Prior to his appointment as Director, he was the Head of the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2009. Mr. Saint-Amans graduated from the National School of Administration (ENA) in 1996, and was an official in the French Ministry for Finance for nearly a decade.

PROF. BRIAN J. ARNOLD Prof. Brian J. Arnold is Senior Adviser, Canadian Tax Foundation, Toronto. He is a graduate of Harvard Law School (J.D., 1969) and taught tax law at a Canadian law school for 28 years. He has been a consultant to various governments and the OECD, and is currently a consultant to the United Nations. He is the co-editor of the Bulletin for International Taxation.

DAVE CAMP The Honorable Dave Camp is Senior Policy Advisor within PwC’s Washington National Tax Services (WNTS) practice. Chairman Camp provides his perspective to PwC clients on important federal policy issues, including tax reform, the economy and the impact of proposed policy changes on businesses. He served as a Member of the US House of Representatives from 1991 to 2015, representing the 4th Congressional District of Michigan. From 2010 to 2014, Chairman Camp served as Chairman of the Committee on Ways and Means. Mr. Camp was a member of the Joint Committee on Taxation (JCT) for six years, serving as Chairman in 2011 and 2013 and Vice Chairman in 2012 and 2014.

NIALL CODY Niall Cody, Chairman of the Office of the Revenue Commissioners, was appointed as head of the Irish Tax and Customs Administration in February 2015. He leads an organisation which is responsible for the collection of virtually all taxes and duties and the implementation of customs controls in Ireland. Mr. Cody has been one of the three Commissioners who form the Board of Revenue since 2012. He was appointed to the Bureau of the OECD Forum for Tax Administration in February 2015.

JOHN CONNORS John Connors is Group Tax Director with Vodafone and holds overall responsibility for all aspects of Vodafone’s global tax affairs including setting the overarching tax strategy, structuring, planning and reporting, and managing tax risk and issues across the Group. Amongst other things, he instigated the ground breaking publication of Vodafone’s total tax and economic contribution which is disclosed on a country by country basis. John spent a long part of his career in the public sector as a tax inspector with HMRC and as a tax policy advisor at HM Treasury in the UK and during three years at DG Taxud at the European Commission in Brussels.

RONALD D. DICKEL Ronald Dickel is vice president of Finance and director of Global Tax and Trade at Intel Corporation. He directs the worldwide organization responsible for all tax, export licensing and customs planning and compliance. Dickel joined Intel in 2010 as a vice president and director. He was previously vice president of Tax at Alcoa in Pittsburgh. Prior to Alcoa, Dickel had been executive director of International Tax for Sara Lee Corporation. While at Sara Lee, he was an adjunct professor at The John Marshall Law School in Chicago, where he taught “Taxation of Foreign Income” in the Master’s of Law program. Dickel is currently chairperson of the R&D Tax Credit Coalition, a director of the Tax Council and is involved in several other tax organizations. He is a member of the State Bar of Pennsylvania.

MS CHIAM YAH FANG Yah Fang is the Assistant Commissioner, Corporate Tax Division of the Inland Revenue Authority of Singapore. The Corporate Tax Division is responsible for the assessment of corporate income tax on non-individual entities such as companies, clubs and associations, as well as the assessment of gaming taxes. Yah Fang has more than twenty years of experience in tax administration. Prior to her current appointment, she held the position of Chief Tax Policy Officer at the Ministry of Finance, Singapore.

SEAN FOLEY Sean Foley is the head of KPMG’s Global Transfer Pricing Services based in Washington, DC. Sean’s primary areas of focus include Advance Pricing Agreements and Competent Authority matters and transfer pricing risk management. Before joining KPMG, Sean managed the IRS Advance Pricing Agreement (APA) Program, an alternative dispute resolution procedure for international transfer pricing issues under IRC section 482. Sean is a past chair of the American Bar Association Transfer Pricing Committee.

NICK GIORDANO Nick Giordano is the Tax Policy Leader for EY in the United States. In his role as the US Tax Policy Leader, Nick coordinates the various practices and resources involved in US tax policy work, including Washington Council EY, the Quantitative Economics and Statistics group and the EY Center for Tax Policy. Prior to joining EY, Nick served as the Chief Tax Counsel of the US Senate Committee on Finance. Nick has served as the Chair of the American Institute of Certified Public Accountants’ Tax Legislation and Policy Committee and the Chair of the American Bar Association’s Formation of Tax Policy Committee.

SHARI LEIGH GORDON Shari Leigh Gordon is EY’s Transaction Tax Leader – Africa, based in Johannesburg, South Africa. Shari Leigh manages the Transaction Tax practice for sub-Saharan Africa, and also leads pan-African transactions for African and nonAfrican clients. Prior to moving to Johannesburg, Shari Leigh was a Principal in EY’s LLP’s Transaction Tax Group in New York. Shari Leigh began her career as a tax attorney at Mudge Rose Guthrie Alexander & Ferdon and Chadbourne & Parke LLP, where she specialised in large-ticket leasing transactions involving aircraft, railcars, power plants and wastewater facilities. Shari Leigh has a B.A. from the University of Pennsylvania, a J.D. from Fordham University and an LL.M. in Taxation from New York University School of Law.

CATHERINE HARLOW Catherine has nearly 20 years’ experience of advising on transfer pricing matters both in practice and in industry. She has been Head of Transfer pricing at the RELX Group for 8 years. She manages a multinational team and advises the RELX business divisions worldwide on how to manage, plan and defend their transfer pricing. Catherine is experienced in leading negotiations with tax authorities on transfer pricing matters. Currently Catherine is negotiating the world’s first quadrilateral Advance Pricing Agreement. She has regularly represented RELX at the OECD during the BEPS consultations. Catherine and her team won the 2015 International Tax Review in-house transfer pricing team of the year award. Prior to joining the RELX Group, Catherine trained as a Chartered Accountant and Chartered Tax Adviser with EY and then joined Deloitte’s transfer pricing practice. Catherine has a degree in PPE from Oxford University.

ROB HEFEREN Rob Heferen has been Deputy Secretary, Revenue Group, The Treasury, Australia since March 2011. Rob is the Federal Government’s principal tax policy adviser, and has overall responsibility for tax policy advice, tax legislation, revenue forecasting and other tax quantitative work at the Federal level. In this role Rob was the chair of the previous Government’s Specialist Reference Group on the Taxation of Multi-national Enterprises, a member of the Business Tax Working Group, and attends the Board of Taxation on behalf of the Secretary to the Treasury. He leads the current work in Australia dealing with Base Erosion and Profit Shifting and has overall departmental responsibility for the Australian Government’s upcoming Tax White Paper.

SIMON HENRY Simon Henry has been Chief Financial Officer of Royal Dutch Shell plc since 2009. He was previously Chief Financial Officer for Exploration & Production and Head of Group Investor Relations in addition to Finance Manager of Marketing in Egypt, Controller for the Upstream business in Egypt, Oil Products Finance Adviser for Asia-Pacific, Finance Director for the Mekong Cluster, and General Manager Finance for the South East Asian Retail business. He joined Shell in 1982 as an engineer at the Stanlow refinery in the UK . He was appointed a Non-executive Director of Lloyds Banking Group plc with effect from June 2014.

SPEAKERS PAUL JOHNSON Paul Johnson has been Director of the Institute for Fiscal Studies (IFS) since January 2011. He is also currently visiting Professor in the Department of Economics at University College London. Paul has worked and published extensively on the economics of public policy, with a particular focus on income distribution, public finances, pensions, tax, social security, education and climate change. As well as a previous period of work at the IFS his career has included spells at HM Treasury, the Department for Education and the FSA. Between 2004 and 2007 he was deputy head of the Government Economic Service. He was an editor of the Mirrlees Review of the UK tax system.

HENK KOLLER Henk Koller studied law at the universities of Nijmegen and Leiden. His fiscal career started with the Dutch revenue service in 1982, after having worked in a civil law practice. He joined Deloitte in 1987 and became a partner in 1992. Until September 2015 he was director in projects for tax innovation and data analytics. Henk retired from Deloitte as of September 2015 but remains connected as counsel. Next to his practice, over the past ten years Henk has become involved in the management of his firm and in professional bodies both in The Netherlands (NOB) and at the European level (CFE). He is the immediate past president of the NOB (The Dutch Association of Tax Advisors) and now President of the Confédération Fiscale Européenne, CFE.

FRANCESCA LAGERBERG Francesca Lagerberg is a partner in Grant Thornton UK LLP and currently seconded to GTIL where she is the Global leader for tax services and the sponsor on the GTIL leadership team for People & Culture and Legal matters. Francesca is a past-Chairman of the Tax Faculty of the Institute of Chartered Accountants in England & Wales and is a past-Council member of the Chartered Institute of Taxation. She is involved in committees with Her Majesty’s Revenue & Customs in the UK and the Confederation of British Industry.

WILL MORRIS Will Morris is currently Director, Global Tax Policy, in General Electric’s corporate tax department. At GE, Will works on a wide range of international tax matters relating to GE’s foreign operations, with principal responsibility for coordinating GE’s Global (non-US) tax policy program. Will was appointed Chair of the CBI Taxation Committee in London in May 2010, and is also Chair of the AmCham EU Tax Committee in Brussels. He was appointed Chair of the BIAC Tax Committee to the OECD in Paris in November 2012. He is also Chair of the European Tax Policy Forum, which commissions papers from leading academic economists on business tax issues.

VALÈRE MOUTARLIER Valère Moutarlier is Director in charge of direct taxation, tax coordination, economic analysis and evaluation in the DG for Taxation and Customs Union of the European Commission since 2014. Prior to taking up his current position, he spent 5 years in the Private office of the Commissioner in Tax Policy, as an Advisor to Commissioner Šemeta.Valère also previously headed both the GMES Bureau and the Strategic Planning and Management Unit in the DG for Enterprise and Industry of the European Commission.

VICTORIA PERRY Victoria Perry is Assistant Director in the Fiscal Affairs Department and Division Chief of the Tax Policy Division at the International Monetary Fund. Since joining the IMF in 1993, she has provided technical assistance in tax policy and revenue administration to more than 40 countries in Africa, Europe, and Asia. From 2002 to 2008 she served as Division Chief for Revenue Administration in FAD. She is a co-author of “The Modern VAT,” published by the IMF in 2001. Prior to joining the IMF, Ms. Perry was the Deputy Director of the Harvard University International Tax Program and previously practiced tax law with the Boston law firm of Hale and Dorr (now WilmerHale). She is past president of the American Tax Policy Institute; a Board member of the National Tax Association; and past Chair of the VAT Committee of the American Bar Association Section of Taxation. She is an alumna of the Harvard Law School and Yale University.

PROF. JAY K. ROSENGARD Prof. Jay Rosengard is an Adjunct Lecturer in Public Policy at the Ash Centre, Harvard Kennedy School. He has 35 years of international experience designing, implementing, and evaluating development policies in: public finance and fiscal strategy, tax and budget reform, municipal finance and management, intergovernmental fiscal relations, banking and financial institutions development, financial inclusion, microfinance, SME finance, and public administration. Professor Rosengard is a Faculty Affiliate of both the Ash Center for Democratic Governance and Innovation and the Center for International Development. He also serves as Faculty Chair of the Harvard Kennedy School’s executive programs including Comparative Tax Policy and Administration (COMTAX).

JOSEPH STEAD Joseph Stead is Christian Aid’s Senior Economic Justice Adviser, primarily focusing on the relationship between tax and development and the related EU and UK policy. He leads Christian Aid’s policy on tax transparency, trade, and debt. He sits on the European Commission platform on Tax Good Governance and is also co-chair of the board for the Jubilee Debt Campaign and vice chair of the Financial Transparency Coalition. He previously worked in the UK civil service for both the Foreign and Home Office which included work on African economics, trade and development policy and asylum and immigration law. He has an MSc in African Politics from SOAS.

GARY TOBIN Gary Tobin is the Assistant Secretary General in the Department of Finance with responsibility for the Tax Policy Division. He has served on the EU Code of Conduct Group on Business Taxation, the OECD Committee on Fiscal Affairs and the EU Economic Policy Committee. He is a member of the Irish Government Economic and Evaluation Service (IGEES). He is a committee member of the Irish chapter of the International Fiscal Association.

EDWARD TROUP Edward Troup is Second Permanent Secretary and Tax Assurance Commissioner at HM Revenue and Customs. Having become involved in tax policy through work with the Institute for Fiscal Studies and other academic and professional groups, in 1995 he was asked to join the Treasury as Special Adviser on tax to Kenneth Clarke, the then Chancellor. Edward joined the Treasury as Director, Business and Indirect Tax in 2004 and was Director-General, Tax and Welfare from 2010 until he joined HMRC in 2012.

JAN VAN TRIGT Jan is a senior Partner in the Tax practice of Deloitte Netherlands and has been the Data Analytics Leader of Deloitte Netherlands since November 2012. He has a wide range of experience from his 25 year career in tax which started with the Dutch Revenue Service and has continued since 1989 with Deloitte Netherlands. Jan works with multi-national clients and assists them with strategy, risk management, efficiencies in tax accounting and compliance processes, technology and data analytics.

MIKE WILLIAMS Mike Williams is Director of Business and International Tax at HM Treasury. As such he is responsible for corporation tax, capital gains tax, value added tax, other consumption taxes, international tax and environmental taxes. His main tax expertise is in international tax and banking. Mike is the UK delegate to and Deputy Chair of the OECD’s Committee on Fiscal Affairs, Chair of the ad hoc group for the development of a multilateral instrument on tax treaty measures, and is also a member of the Steering Group of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

LEON KWONG WING Kwong Wing joined Withersworldwide/TAXAND’s in 2015, following the Formal Law Alliance (FLA) between Withers and Singapore law firm KhattarWong LLP. He is head of Withersworldwide/TAXAND’s tax and private client department. Kwong Wing has 18 years’ experience advising on income tax, property tax, goods and services tax, and stamp duty in Singapore. He has a record of achieving substantial reductions in clients’ tax liabilities through successful legal argument and critical examination of fact situations. Kwong Wing defends taxpayers in audit and investigation cases, pursues objections against revenue assessments and valuations, and acts as counsel in hearings at the Review Boards and in the Courts.

ABOUT HARVARD KENNEDY SCHOOL About the Ash Center The Roy and Lila Ash Center for Democratic Governance and Innovation strives to make the world a better place by advancing excellence and innovation in governance and public policy through research, education, and public discussion. By training the very best leaders, developing powerful new ideas, and disseminating innovative solutions and institutional reforms, the Center’s goal is to meet the profound challenges facing the world’s citizens. The Ash Center allows the Harvard Kennedy School to bring together academics and practitioners from around the world to enhance teaching and training on public policy and governance issues of critical importance. About Harvard Kennedy School For the past seven decades the Harvard Kennedy School has strived to place itself at the vanguard of studying public policy and preparing its practitioners. Today the Kennedy School has evolved into one of the world’s most eminent social science research institutions – housing 15 research centres and institutes and more than thirty executive education and degree programs – with worldwide reach and influence. More than 46,000 Kennedy School alumni reside in more than 200 countries and territories and serve in a wide range of positions in the public, private and non-profit sectors.

VENUE: DUBLIN CASTLE www.dublincastle.ie

Since its foundation in 1204 Dublin Castle has been at the heart of the history and evolution of the city. Today, spanning an area of over 44,000 square meters (11 acres), the site contains 2 museums, 2 cafés, an international conference centre, 2 gardens, Government Buildings and the State Apartments which are the most important state rooms in the country. The grounds of the site are free to explore, as is the Chapel Royal, the Chester Beatty Library, the Garda Museum and the Revenue Museum. Dublin Castle is situated in the very heart of Dublin City, on the south side of the River Liffey, off Dame Street, en route from Trinity College to Christchurch Cathedral.

ABOUT THE IRISH TAX INSTITUTE The Irish Tax Institute represents over 5,000 Chartered Tax Advisers (CTA) in Ireland who are part of a global network of 28,000 CTAs. Our members work in the leading professional services firms, major corporates and multinational companies, Revenue, the Department of Finance, the IMF and the European Commission. We have members in over 100 cities internationally. The Irish Tax Institute is the leader in tax education in Ireland with our flagship Chartered Tax Adviser (CTA) qualification recognised as the gold standard in tax. In addition to educating hundreds of new tax graduates each year, the Institute offers a wide range of post qualification tax education programmes from “Financial Services Tax” to “Tax Policy-Making in Ireland and Internationally”. The Institute has also been heavily engaged in the OECD BEPS agenda, making 13 submissions to the OECD in response to BEPS Discussion Drafts, participating in OECD public consultations in Paris and meeting with senior OECD officials involved in the BEPS project. The Irish Tax Institute held the first ever US – Irish Global Tax Conference in association with Harvard Kennedy School in Dublin Castle two years ago, providing an important platform for debate and discussion on the EU and OECD tax agenda. Officials from the EU spoke and attended the event, along with policy makers and tax advisers from across the world.

in association with

The Printworks is the largest and newest venue in Dublin Castle, opened for Ireland’s hosting of the European Presidency in 2013. It is located in the lower courtyard on the ground floor of the Stamping Building.

EXHIBITION AREA Irish Tax Institute is presenting the opportunity to attendees to avail of the expertise and advice from our Exhibitors. Refreshments will be served in the exhibition area. We would encourage attendees to avail of this important time to network and share ideas and meet some new and old friends.

CONFERENCE ACCOMMODATION Please visit www.taxinstitute.ie for a selection of available accommodation. Please note that the Irish Tax Institute is not responsible for bookings with these hotels. Please contact your preferred hotel directly to make your reservation and quote ‘Irish Tax Institute’ to avail of a special conference accommodation rate. We recommend that you book early to secure the hotel of your choice. Cost of travel and accommodation is not included in the conference fee. Delegates are responsible for arranging their own travel and accommodation.

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Conference Schedule Wed 9 Mar 2016

George’s Hall, Dublin Castle

19.30–21.30

Welcome Reception & International Networking

Thurs 10 Mar 2016

The Print Works Building, Dublin Castle

08.00

Registration

09.00–17.30

Full-day conference including lunch

19.30

Gala Dinner

Fri 11 Mar 2016

The Print Works Building, Dublin Castle

09.00–14.00

Half-day conference including lunch

CPD hours:

10 structured hours

Price:

€550

Please return this booking form to: Professional Development Irish Tax Institute South Block Longboat Quay Grand Canal Harbour Dublin 2 Ireland Enquiries to: Email: [email protected] Tel.: +353 1 663 1726

Refund Policy: Full refund for written cancellations received up to 3 weeks (19th February 2016) prior to the event, but no refund thereafter. An alternative attendee can be nominated at any time up to and including the day of the event. There is no credit allowed for non-attendance. Data Protection: Your personal information will be processed in accordance with the Data Protection Act 1988 and 2011. This information will be used for the purpose of processing your booking form. We would like to retain your details on our database in order to keep you informed about future services from the Institute. If you do not wish to receive such communication please opt out by ticking this box.

Contact Jackie on:

+353 1 663 1726

[email protected] or book online

www.taxinstitute.ie