Audits and Appeals Seminar Meeting the Tax Controversy Needs of In-House Tax Professionals May 17-19, 2016 June 13-15, 2016

May 17-19, 2016 Hyatt Regency Hotel Santa Clara, CA

June 13-15, 2016 Aloft Boston Seaport Hotel Boston, MA

For over twenty-five years, Tax Executives Institute has met the tax controversy needs of the in-house professional community through its Audits & Appeals Seminar. Leading practitioners, litigators, regulators, policymakers, and jurists join TEI annually to discuss the nuts, bolts, and nuances of tax controversy with in-house tax professionals from around the world. As the tax controversy environment and challenges to effectively manage disputes has evolved, so have TEI’s programs. To supplement TEI’s core agenda (focusing on federal controversy), we have added full days of instruction devoted exclusively to foreign and state and local tax controversies. We are delighted to welcome our sponsors: • Baker & McKenzie to lead foreign controversy instruction in Santa Clara, and, • Sutherland Asbill & Brennan to lead the state and local tax controversy instruction in Boston. The 2016 TEI Audits & Appeals Seminars offer you the most comprehensive programs available. We have scheduled our seminars to allow you to register for and attend those aspects of the Audits & Appeals program that meet your specific needs. What do we mean by that? First, our program will take place in two locations, on two different dates:



Audits & Appeals (West) May 17-19, Santa Clara, California • May 17-18 – Insights and Skills for Federal Tax Controversy Success

• May 19 – Managing International Tax Controversies in Challenging Jurisdictions, sponsored by Baker & McKenzie



Audits & Appeals (East) June 13-15, Boston, Massachusetts

• June 13-14 – Insights and Skills for Federal Tax Controversy Success • June 15 – Managing State and Local Tax Controversies, sponsored by Sutherland Asbill & Brennan.

Second, at each location, you can register for all three days, the first two, or the final day, depending on your individual needs. I invite to you to review the following pages for program highlights. For more detailed information and instructions on how to register, please visit www.tei.org/events. I hope you take maximum advantage of the scope, depth, and diversity of this year’s Audits & Appeals Seminars.

Regards,



C.N. (Sandy) Macfarlane TEI International President

Audits and Appeals Seminar Meeting the Tax Controversy Needs of In-House Tax Professionals

TUESDAY, MAY 17 (DAY 1) | SANTA CLARA, CA



8:00-8:30 am Registration & Continental Breakfast





8:30-9:00 am Welcome & Overview

Andrew Crousore Jay Kim Baker & McKenzie LLP

Colleen Brown Barrick Gold Company Chair, IRS Administrative Affairs Committee 9:15-10:45 am The New LB&I Division and Examination Process: Structure & Function Elizabeth Askey PricewaterhouseCoopers LLP Daniel Dumezich Deloitte Tax LLP





3:00-3:15 pm Break



3:15-4:15 pm Facts and Fact-Finding

Jean A. Pawlow Andrew Roberson McDermott Will & Emery, LLP

Armando Gomez Skadden, Arps, Slate, Meagher & Flom LLP 10:45-11:00 am Break

11:00 am-Noon Developing Your Audit Management Strategy in the New Environment

2:00-3:00 pm Pre-Transaction Documentation

4:15-5:15 pm Getting Ready for Appeals

Patricia Burquest RSM US LLP Paul DiSangro Mayer Brown LLP

5:15-6:15 pm Reception

Andrew Crousore Joseph Myszka Baker & McKenzie LLP

Noon-1:45 pm Luncheon

Lunch Speaker: Kimberly Edwards Director Western Compliance Practice Area, LB&I Internal Revenue Service

Planning Committee C.N. (Sandy) Macfarlane Chevron Corporation TEI’s International President

Eli J. Dicker Executive Director Tax Executives Institute

Colleen Brown Barrick Gold Corporation Chair, TEI’s IRS Administrative Affairs Committee

W. Patrick Evans Chief Tax Counsel Tax Executives Institute

Pilar Mata Tax Counsel Tax Executives Institute

1:00 – 2:15 pm

Breakout Sessions

11:30 am – 1:00 pm

11:15 – 11:30 am

Breakout Sessions

9:45 – 11:15 am

9:30 – 9:45 am

Breakout Sessions

8:00 – 9:30 am

7:00 – 8:00 am



LUNCH................ MAGNOLIA ROOM

Kristen Proschold Baker & McKenzie LLP

Erin Gladney Mayer Brown LLP

Mark Silbiger, Moderator The Lubrizol Corporation

Privilege & Work Product – Selected Issues

BREAK

Karen Kirwan Jenny Lam Ernst & Young LLP

Colleen Brown, Moderator Barrick Gold Company

CbyC Reporting: The Latest Information Reporting Challenge





Jeff Malo Andersen Tax LLP



Alex Sadler Morgan Lewis & Bockius LLP

Karen Kirwan Jenny Lam Ernst & Young LLP

Colleen Brown, Moderator Barrick Gold Company

CbyC Reporting: The Latest Information Reporting Challenge

Emily Lam Skadden, Arps, Slate, Meagher & Flom LLP

Thomas Kittle-Kamp Mayer Brown LLP

Karen Bowen, Moderator Accenture

“Litigation” as a Dispite Resolution Strategy

Robert Kovacev Steptoe & Johnson LLP

Kim Boylan White & Case LLP

SHUFFLE TIME

Ernest N. Gates, Moderator Wal-Mart Stores, Inc.

Paul Heller, Moderator Royal Bank of Canada



Information Document Requests Framing the Issues, Preparing the Responses

Managing & Resolving R&D & 199 Issues

Document Retention: What Should I Keep?

Gerald Kafka Latham & Watkins LLP

Michael Desmond The Law Offices of Michael J. Desmond, APC

Jennifer Breen Morgan, Lewis & Bockius LLP

Gary Hook, Moderator Chevron Corporation

Is That What Your Protest Looks Like?

Sean Akins Covington & Burlington LLP

Brian Kaufman, Moderator Capital One Financial Corporation

So You Think You Can Negotiate – Getting to Closure

Matt Lerner Kevin Pryor Sidley & Austin LLP

Brian Kaufman, Moderator Capital One Financial Corporation

C

B

A

REGISTRATION AND CONTINENTAL BREAKFAST

WEDNESDAY, MAY 18 (DAY 2)| SANTA CLARA, CA

Meeting the Tax Controversy Needs of In-House Tax Professionals

Audits and Appeals Seminar

5:30 – 6:30 pm

Breakout Sessions

4:00 – 5:30 pm

3:45 – 4:00 pm

Breakout Sessions

2:15 – 3:45 pm

RECEPTION (SPONSORED BY BAKER & MCKENZIE LLP) . . . MAGNOLIA ROOM

Mark Oates Susan Ryba Baker & McKenzie LLP



Matt Lerner Kevin Pryor Sidley & Austin LLP

Brian Kaufman, Moderator Capital One Financial Corporation

Ernest Gates, Moderator Wal-Mart Stores, Inc.

Mark Oates Susan Ryba Baker & McKenzie LLP

Ernest Gates, Moderator Wal-Mart Stores, Inc.

Information Document Requests Framing the Issues, Preparing the Responses

Jeff Malo Andersen Tax LLP

Kim Boylan White & Case LLP

Managing Interview Requests – The Good, Bad & Ugly

C

Managing Interview Requests – The Good, Bad & Ugly

SHUFFLE TIME

Sean Akins Gerald Kafka Covington & Burlington LLP Latham & Watkins LLP

Brian Kaufman, Moderator Capital One Financial Corporation

Document Retention: What Should I Keep?

So You Think You Can Negotiate – Getting to Closure Paul Heller, Moderator Royal Bank of Canada

B

A

WEDNESDAY, MAY 18 (DAY 2, CONTINUED)| SANTA CLARA, CA

Meeting the Tax Controversy Needs of In-House Tax Professionals

Audits and Appeals Seminar

Audits and Appeals Seminar Meeting the Tax Controversy Needs of In-House Tax Professionals

THURSDAY, MAY 19 (DAY 3) | SANTA CLARA, CA

8:30 am Welcome and Opening Remarks 8:30-9:15 am Keynote Address

Dr. Tizhong Liao Director General, International Taxation Department State Administration of Taxation People’s Republic of China



2:15-3:15 pm “Betting the Company” in Brazil and Mexico

Jenny Austin, Moderator (Chicago) Jorge Narvaez-Hasfura (Mexico City) Ana Carolina Utimati (São Paulo) In Brazil, the choice is clear: litigate or concede, and penalties are mandatory. In what is often a decade-long process, a combination of factors, including collection inefficiencies for complex taxes, the constant issuance of new rules, a unique transfer pricing regime, and the annual increase in rates and broadening of tax bases create opportunities for taxpayers when litigating these cases in court. In Mexico, the choice is not that clear, as possibilities exist to settle the potential tax dispute before it reaches to Court. The movement towards more legal certainty, substance and transparency is the tendency.

9:15-10:30 am Doorway to Opportunities in India.

Carol Dunahoo (Washington, D.C.) India’s treatment of foreign companies has created challenges and led to increased tax disputes. However, with India’s recent efforts to shorten the tax dispute resolution process to make alternative dispute resolution tools available to foreign companies, the tides may be turning.

3:15-3:30 pm Refreshment Break

10:45-Noon Addressing Aggressive Audits and Litigation in China



3:30-5:00 pm Using Your Rights to Achieve a Resolution

Mark Roche, Moderator (San Francisco)

Paula Ruffell (London)



10:30-10:45 am Refreshment Break

Shanwu Yuan (New York) Brendan Kelly (Shanghai) The Chinese tax authorities continue to be very active, having issued the long-awaited replacement indirect transfer rules to Notice 698 (Bulletin 7), and issuing Bulletin 16, retroactive to January 1, 2008, as a pre-emptive strike on BEPS in the context of intercompany service charges and royalties. China is a hotbed for audit, and multinationals are now litigating cases in court. This session will get you up to speed and ready for battle in what has become an incredibly challenging market to operate.

Noon-1:15 pm Lunch and Email Break 1:15-2:15 pm State Aid: What Can We Do About It?

Kristen Bauer Proschold (Houston) Nina Niejahr (Brussels) Paula Ruffell (London) The EU’s role, with respect tax, is “to ensure that principles such as nondiscrimination and free movement in a single market, are followed.” The EU does not have a direct role in raising, setting, or enforcing taxes. Rather, its role is to “oversee” EU member governments’ execution of these tax functions to ensure they are consistent with EU policies. The mantle of “state aid” has spread to cover rulings, settlements and other dispute resolution areas, raising the question of is your tax dispute ever really resolved in Europe?

Susan Ryba, Moderator (Chicago) Brendan Kelly (Shanghai) Jorge Narvaez-Hasfura (Mexico City) Businesses need to understand their rights and obligations so that the tax authorities do not hold the upper hand. We will explore areas where businesses can turn the tables so that they are in control of the dispute, including: how tax authorities’ rights to information have changed over time, taxpayers’ rights and obligations when faced with information requests for documents located overseas from U.S. and foreign tax authorities, and who has burden of proof in civil and criminal tax matters.

5:00 pm Meeting Adjourns

GENERAL INFORMATION REGISTRATION

Questions? Call TEI at 202.638.5601 or visit the website at www.tei.org. Click on “Events & Education.”

Detach and return completed registration form, along with remittance in U.S. funds to TEI, P.O. Box 9407, Uniondale, NY 11555-9407. Check or credit card information must accompany registration form. Photocopy form for additional registrants.

No refunds will be made for cancellations received after May 10 and for no-shows. To cancel please send an email [email protected]. In the event of cancellation or oversubscription of the conference, TEI’s liability is limited to the return of the registration fee.

8 WEB: Go to www.tei.org.

Financial Aid for Illinois Licensed Attorneys. Scholarships to defray tuition expense for this program are available for in-house tax professionals (both TEI members and nonmembers) who are temorarily unemployed and who are Illinois licensed attorneys with a demonstrated financial hardship. Scholarships will be reviewed and provided upon application on a case-by-case basis. Attorneys who qualify will receive at least a 50% reduction in the conference fee (which does not include any reduction or reimbursement for meals, lodging, or travel costs associated with the conference). To request information on whether you might qualify, please contact us at [email protected].

/ MAIL: Send registration form with check or credit card information. 4 FAX: 202.638.5607. Credit card registrations only. VISA, MasterCard, American Express, Diners Club, and Discover accepted. Registration is limited to members of TEI and other in-house tax professionals. (Individuals engaged in private law, accounting, or other consulting practice are ineligible to attend). Registration forms without payment will not be processed by TEI. Please note: Membership in Tax Executives Institute is on an individual basis. There are no “company” or “corporate” memberships. Only members of the Institute — or individuals whose membership applications are pending at TEI — are entitled to the member rate. All others are required to pay at the nonmember rate. For membership information, visit the “Membership” section of www.tei.org. Enrollment is limited and registrations will be accepted on a first-come, first-served basis. Should maximum enrollment be reached prior to the seminar and TEI cannot accept your registration, you will be notified immediately. You will receive a confirmation by email; no other confirmation will be sent. Educational materials will be distributed electronically prior to the meeting. Seminar registrants should either down load materials to their laptop/tablet or print the handouts they will need onsite. All cancellations must be made in writing by 4:00 pm ET on May 2, 2016, and will be subject to an administrative service charge of $75 (U.S.); for cancellations after May 2, 2016 (the date handout materials become available) and before May 10, the charge will be $200 (U.S.).

HOTEL RESERVATIONS

A block of rooms is being held at the Hyatt Regency Santa Clara. Registrants are responsible for making their own reservations. Please telephone the hotel at (888) 421-1442, and identify yourself as a member of the Tax Executives Institute group. The room rate is $289 single/double, plus tax. TEI’s block of rooms will be released for sale to the public on April 25, 2016. Requests for accommodations after that date, or if the block sells out prior to April 25, cannot be ensured. Hyatt Regency Santa Clara 5101 Great America Parkway Santa Clara, CA 95054 Questions? Call TEI at 202.638.5601 or visit the website at www.tei.org. Click on “Events & Education.”

CPE Credit Information Tax Executives Institute is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Website: www.nasba.org. For more information regarding administrative policies such as complaint or refund, please contact TEI directly at 202.638.5601. Date: May 17-19, 2016 Delivery Method: Group Live Program Level: Basic Field of Study: Taxes Learning Objectives: Designed to provide the tools and techniques to enable tax professionals to effectively manage federal and international tax controversies. Prerequisite: No prerequisites Advanced Preparation: No advance preparation required

Day 1-2 Credits CPE Credit: 16.5 credits based on a 50-minute hour CLE Credit: 14 credits based on a 60-minute hour Day 3 Credits CPE Credit: 8.0 credits based on a 50-minute hour CLE Credit: 6.5 credits based on a 60-minute hour Tax Executives Institute and TEI Education Fund accord to participants of any race, color, creed, sex, or national ethnic origin all the rights, privileges, programs, and activities generally accorded or made available to participants at its program, courses, and other activities.

Santa Clara, California

Audits and Appeals Seminar

Meeting the Tax Controversy Needs of In-House Tax Professionals REGISTRATION FORM | May 17-19, 2016

SANTA CLARA

Make checks payable to Tax Executives Institute. Fee covers course materials and other items specified in course announcement. Applications will be accepted on a first-come, first-served basis, and must be mailed to Tax Executives Institute, P.O. Box 9407, Uniondale, NY 11555-9407. Applicants are encouraged to register via www.tei.org. Do not mail applications to TEI’s street address. Credit card registrations may be faxed—see below. Questions? Call 202.638.5601. Name Nickname for Badge Your Title Company Mailing Address City

State/Province Fax

Telephone Email

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Zip/Zone

Please check here if you require special accessibility or assistance at this function. We will contact you.

NOTE: Registrants may sign up for the core two-day program, the special one-day foreign audits program, or all three days.

Santa Clara

Seminar 3-Day Registration - Federal and International Controversy (May 17-19)

q$

950 TEI Members

q $1,150

2-Day Registration - Federal Controversy only (May 17-18)

q$

700 TEI Members

q$

1-Day Registration - International Controversy only (May 19)

q$

400 Member/Non-Member

Charge to:

■ VISA

■ MasterCard



Card Number

■ American Express

Non-Members

800 Non-Members

■ Discover



■ Diners Club

Exp. Date

Signature Cardholder Name (print) If faxing your registration using a credit card, please do so between 9:00 a.m. and 4:00 p.m. ET to ensure confidentiality. Fax number for registrations and cancellations is 202.638.5607. All cancellations must be made in writing by 4:00 pm ET on May 2, 2016, and will be subject to an administrative service charge of $75 (U.S.); for cancellations after May 2, 2016 (the date handout materials become available) and before May 10, the charge will be $200 (U.S.). No refunds will be made for cancellations received after May 10 and for no-shows. To cancel please send an email [email protected]. In the event of cancellation or oversubscription of the conference, TEI’s liability is limited to the return of the registration fee. TEI’s Federal Taxpayer ID Number is 52-0239291. Note: There will be a $50 charge for substitutions (plus any fee differential). In accordance with section 274(n) of the Internal Revenue Code, registrants are notified that the portion of the seminar registration fee attributable to food and beverage is $315 (U.S.) for the 2-day program and is $400 (U.S.) for the 3-day program. AAS16-San