NFTC/USCIB Host: The Global Tax Environment for U.S. Business Conference
November 5, 2003
The Ronald Reagan International Trade Center
Rotunda, 9th Floor
Washington, DC 20004
Judy Scarabello, Vice President for Tax Policy, NFTC
Michael H. Jordan, Chairman and CEO, EDS
Richard Hecklinger, Deputy Secretary General, Organization for Economic
Co-operation & Development (OECD)
Richard M. Hammer, Chairman, Taxation Committee, Business and
Industry Advisory Committee (BIAC) to the OECD
√ò
Phillip J. Bond, Under Secretary for Technology, Department of Commerce
√ò Providing the Right Tax Environment
(a) Applying VAT to digitized products
David Holmes, Head of E-Commerce & Consumption Tax Unit, Center for
Tax Policy and Administration (CTPA), OECD
Carol Felepchuk, IBM, Consumption Tax Technical Advisory Group (TAG)
Participant
(b) Tax treaty issues arising from the digital economy
Jacques Sasseville, Head of Tax Treaty Unit, CTPA, OECD
Michael Mundaca, Ernst & Young LLP
Barbara Angus, International Tax Counsel,
2:15-3:15 The Digital Economy—Continued
(c) Using digital technology to improve taxpayer service
Jeffrey Owens, Head of the CTPA, OECD
Elvin Hedgpeth, Deputy Director, IRS, International, Large and Mid-Size Business**
√ò Clarification of the Global Permanent Establishment Concept
Jacques Sasseville, Head of Tax Treaty Unit, CTPA, OECD
Giovanna Sparagna, Sutherland Asbill & Brennan LLP
Ø Applying the Arm’s Length Principle to Permanent Establishment
John Neighbour, Head of Tax Treaty/Transfer Pricing Division, CTPA, OECD
Mary Bennett, Baker & McKenzie
√ò Dispute Resolution
Business View: Larry Langdon, Mayer, Brown, Rowe & Maw LLP
OECD View: Jeffrey Owens, Head of the CTPA, OECD
√ò International Issues
(a) BIAC Transfer Pricing Update
Michael Mason, PricewaterhouseCoopers LLP
(b) Model Tax Treaty Update
Edward Maguire, Deloitte & Touche LLP