The 6th Annual USD Transfer Pricing Symposium

The 6th Annual USD Transfer Pricing Symposium

Date and Time

Thursday, May 9, 2019 — Friday, May 10, 2019 from 8:00 a.m. to 6:00 p.m.

Location

Joan B. Kroc Institute for Peace and Justice, Theatre

5998 Alcala Park San Diego, CA 92110

Cost

0

Details

After a year hiatus, the USD Transfer Pricing Symposium is back and better than ever! This event brings together government, academic, and industry experts to discuss critically important international issues facing today’s Transfer Pricing professionals. Industry experts include legal and economic professional service providers as well as tax directors from leading companies.

You will gain insights for strategies and practices that you can apply to your organization’s planning and policies.

More information will be shared at a later date. If you have general questions, please contact: usdlawevent@sandiego.edu

REGISTRATION INFORMATION

  • General Admission - $395
  • USD School of Law Faculty - Free
  • USD School of Law Students - $25

MCLE

USD School of Law is a State Bar of California approved provider of MCLE and Legal Specialization in Taxation Law credits and certifies the Symposium for general MCLE hours of Legal Specialization in Taxation Law each year.

WHO SHOULD ATTEND

Designed for professional service providers in global tax, finance, accounting and legal areas, this intensive day-and-a-half symposium provides an excellent opportunity for you to engage the experts on legal and economic trends impacting transfer pricing compliance, planning, and controversies.

 

Agenda (subject to change)

  Thursday, May 9, 2019  
7:45 AM  Registration & Continental Breakfast Rotunda
8:30 AM Opening Remarks - Professor Jordan Barry, USD Law School (Invited) Theater
8:45 AM

Corporate Overview and Perspective on TP Risk Management - Panel Discussion - Kathrin Zoellar, Weatherford International, LLC, Chair

This panel discussion focuses on transfer-pricing risk management, from the perspective of the in-house corporate tax executive. Topics include adequate risk management, reporting and compliance considerations, and key considerations for avoiding and resolving transfer-pricing disputes.

 
9:30 AM

BAPA (Bilateral Advance Pricing Agreement) Case Presentation - Sean Foley, Global Head of Transfer Pricing Dispute Resolution, KPMG, Chair

This session demonstrates the in-person presentation (typically in a PFC - Prefiling Conference) of a case (using a hypothetical fact pattern) to representatives from the IRS APA (Advance Pricing Agreement) Program. The presentation will include a discussion of key strategies and considerations in seeking to obtain a bilateral APA involving the U.S. and the "Country X" tax authority.

Theater
10:45 AM Refreshment Break Rotunda
11:00 AM

Competent Authority - J. Clark Armitage, President, Caplin & Drysdale, Chair

This session demonstrates a government-to-government negotiation session involve the U.S. Competent Authority Analysts and the "Country X" representatives. The negotiators will use a hypothetical fact pattern, in connection with the MAP article of the U.S. Model Treaty, in order to demonstrate the key considerations in each country's respective negotiating positions. Time permitting, the participants will comment upon the impact (if any) of the potential for treaty-based arbitration, on their desires and efforts to obtain a mutual agreement.

Theater
12:15 PM

Lunch & Keynote Speaker sponsored by Andersen Tax
Welcome by Dean Stephen C. Ferruolo, USD Law School

 
1:45 PM

IRS Appeals - Paul Dau, Esq., McDermott Will & Emery, Chair

This session demonstrates an IRS Appeals Conference a transfer-pricing adjustment involving a U.S. MNE (multinational enterprise) and its controlled transaction with its "Country X" affiliate. Using a hypothetical fact pattern, the participants will demonstrate a situation in which resolution through appeals may be desirable or appropriate, compared to other dispute-resolution mechanisms, and will discuss the key considerations in utilizing appeals either in lieu of, or in conjunction with, other procedures.

Theater
3:00 PM

Special Panel Discussion - The Third Sentence: Economic Perspectives - Kevin Kiyan (Andersen Tax), Chair

This special panel discussion presents key considerations, from economic and other perspectives, under the newly added third sentence to section 482. The panelists will discuss various approaches, theories, and viewpoints involving "full value," aggregation, segregation, and other relevant matters.

Theater
3:45 PM

The Tax Court Case, Part 1 - The Fact Witnesses John Magee, Esq., Morgan Lewis, Chair

This session entails a moot-court presentation of transfer pricing litigation in the Tax Court. The proceedings, which involve a hypothetical fact pattern of XYZ Corp., include opening statements by the Petitioner (taxpayer) and the Respondent (the Commissioner), and the direct and cross examination of at least one material fact witness. The participants also are free to step out of their roles in order to comment freely upon their goals and objectives and key strategic considerations in connection with presenting and pursuing their case.

 
5:15 PM  Deloitte Local Vintage Cocktail Reception Garden of the Sea
  Friday, May 10, 2019  
7:45 AM Continental Breakfast Rotunda
8:30 AM Opening Remarks by David N. Bowen, Professor, USD Law School Theater
8:45 AM

 The Tax Court Case, Part 2 - The Experts - John Magee, Esq. and Sanford Stark, Esq., Morgan Lewis, Co-Chairs

A continuation of the transfer pricing litigation in the Tax Court - this time, however, centering on the special considerations and procedures surrounding expert witness testimony. Since in the Tax Court, the report of the expert witness constitutes the direct testimony, this session will focus primarily on effective cross examination of the expert witness (or witnesses). As with Part 1, the participants will ideally reserve time to explain and comment upon their goals and objectives in connection with the expert.

 
10:00 AM Refreshment Break Rotunda
10:15 AM

 Appeal to the Ninth Circuit - Marc M. Levey, Esq., Baker & McKenzie, Chair

Recently, the U.S. Court of Appeals for the Ninth Circuit sat in a special session in the KIPJ, for oral arguments. It seems only natural, therefore, that the Transfer Pricing Symposium includes a moot-court style appeal to the Ninth Circuit in connection with the hypothetical Tax Court decision in XYZ Corp. v. Commissioner.

 
11:15 AM

Special Presentation - "TCJA Substance, Policy, and Commentary" - Mark A. Prater, PwC, and Robert Stack, Deloitte

Observations, commentary, and point-counterpoint on select provisions of the Tax Cut and Jobs Acts, by two former top-level government officials:  Mark Prater, former Chief Tax Counsel for the Senate Finance Committee, and Robert Stack, former Deputy Assistant Secretary for International Tax Affairs, U.S. Treasury Department.

Theater
12:15 PM  SYMPOSIUM ADJOURNED  

Ultra Platinum Sponsor

kpmg

 

 

 

 

Platinum Sponsors

 

caplin drysdale

 

morgan lewis

 

Sponsors

 

andersen tax

deloitte

 

Sponsor(s)

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usdlawevent@sandiego.edu

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Warren Hall, Room 201
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