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ITI 2005 Conference Agenda

Thank you for your interest in the USD School of Law - Procopio International Tax Institute: 2005 International Update.

If you did not attend, but would like to attend next year's conference or view the materials, you may purchase access by contacting Francisco Sanchez Losada at 619.515.3225 or at fsl@procopio.com.   

The USD School of Law - Procopio International Tax Institute was held January 27-28, 2005 at the Joan Kroc Institute for Peace and Justice, University of San Diego.


Conference Schedule
Conference Itinerary [pdf/602KB]

Thursday, January 27, 2005


8:00 AM              Registration and Continental Breakfast
* Language Spoken (with translation available on some courses)

8:45 - 9:00 AM   Introduction and Welcome
Dean Daniel B. Rodriguez - Dean and Professor of Law, University of San Diego School of Law
Patrick W. Martin, Esq. - Immediate Past Chair, International Committee, Taxation Section, State Bar of California
(International Tax Team Partner and Tax Team Leader of Procopio)
9:00 - 9:15 AM - Special Video Presentation
Theatre

"Peer review of Mexican Transfer Pricing Legislation and Practices: the OECD view"
Presentation by Ms Caroline Silberztein - Head, Transfer Pricing Unit, OECD
9:15 - 10:45 AM: Course 1
* Spanish/English
Theatre

American Jobs Creation Act - Update of New U.S. International Tax Reforms
Signed by President Bush on October 22, 2004

Moderator:
Richard Pugh - Distinguished Professor of Law, University of San Diego School of Law

Speakers:
Hal Hicks, Esq. - IRS Chief Counsel (International)
Rufus von Thülen Rhoades, Esq. - (Treatise Co-Author of Rhoades & Langer, US International Taxation and Tax Treaties)
Reuven Avi-Yonah  - Irwin I. Cohn Professor of Law, University of Michigan Law School

10:45 - 11:00 AM     Break
11:00 AM - Noon: Course 2
Room A

Crucial State and Local Tax Issues on Cross-Border Transactions and Investments

Moderator:
Liliana Sandoval, Esq.  - Procopio, Cory, Hargreaves & Savitch LLP

Speakers:
Kurt Kawafuchi, Esq.  - Director, Department of Taxation, Hawaii
C.P. Daniel Alvarez - Advisor to the Chief of the Tax Administration Service (SAT) and former General Director of Revenue for the State of Guanajuato, Mexico
Greg Zunino, Esq.  - Nevada Attorney General, Department of Taxation
                                                                                   - OR-

11:00 AM - Noon: Course 3
Theatre

Overview of the U.S. Tax System Regarding Mexican Business and Commercial Activities in the U.S.

Moderator:
Richard Shaw, Esq. - Higgs, Fletcher & Mack, LLP - Immediate Past Chair of the American Bar Associations Section of Taxation

Speakers:
Walter M. Kolligs, Esq. - Principal - International Tax Services Group, Ernst & Young LLP

12:00 - 12:15     Break
12:15 - 1:15 PM:   Lunch
Keynote Speaker - Hal Hicks, Esq. , IRS Chief Counsel (International)
1:15 - 1:30 PM     Break
1:30 - 3:30 PM: Course 4
Room A

Transfer Pricing: Current Developments in U.S. International Cost-Sharing and Services Arrangements and APA West Coast Program and Mexico Transfer Pricing Rules and Recent Mexican Tax Developments

Moderator:
James M. Hill, Esq. - Deloitte & Touche LLP

Speakers:
C. Cabell Chinnis, Esq.  - Mayer, Brown, Rowe & Maw LLP
Elizabeth Beck - Branch Chief, Branch 6, IRS, Office of Chief Counsel (International), Washington, D.C.
Simón Somohano  - Deloitte & Touche/Galaz, Yamazaki, Ruiz Urquiza, S.C.
Patricia McCarroll - IRS, Director of Advanced Pricing Agreements office, Laguna Niguel

                                                                                  - OR-
1:30 - 3:30 PM: Course 5
Theatre

U.S. and Mexican Taxation of Cross-Border Services - Including Immigrating to or from the U.S. and Mexico - Including Application to Athletes and Entertainers

Moderator:
Dennis Lilly - Visiting Professor of Law, USD School of Law

Speakers:
Patrick W. Martin, Esq. - Procopio, Cory, Hargreaves & Savitch LLP, Cory, Hargreaves & Savitch LLP
Gary Perl, Esq. - Immigration Counsel, Fragomen, Del Rey, Bernsen & Loewy
Lic. Gabriel Ortiz Gómez - Ortiz, Sainz y Erreguerena, S.C.

3:30 - 3:45 PM     Break
3:45 - 5:15 PM: Course 6 
Theatre

Structuring the International Acquisition, Lease and Sale of U.S. and Mexican Real Estate

Moderator:
Lic. Enrique Hernández - Pulido - Procopio, Cory, Hargreaves & Savitch LLP, Cory, Hargreaves & Savitch LLP

Speakers:
Patrick W. Martin, Esq. - Procopio, Cory, Hargreaves & Savitch LLP, Cory, Hargreaves & Savitch LLP
Lic. José Luis Perez Rocha - Mexican real estate and foreign investment lawyer

                                                                                            - OR-
3:45 - 5:15 PM: Course 7 (CANCELED)

Financing U.S. and Mexican Business Operations under New U.S. and Mexican Federal Tax Reforms
                                                                                             - OR-
3:45 - 5:15 PM: Course 8
Room A

Mexico's Amparo System - Challenging the Constitutionality of New Tax Reforms - Contrast to U.S. Constitutionality

Moderator:
Jorge A. Vargas - Professor of Law, USD School of Law

Speakers:
George L. Damoose - Procopio, Cory, Hargreaves & Savitch LLP, Cory, Hargreaves & Savitch LLP
Lic. Juan Jose Paullada - Former Mexican Fiscal Federal Attorney

5:45 - 6:45 PM     Cocktail Reception

Friday, January 28, 2005

8:30 AM                 Registration and Continental Breakfast
9:15 - 10:45 AM: Course 9
Theatre

Mexico's New Tax Law Reform (2005) - Update of Reforms Effecting Cross-Border Transactions - Reforms and Their Implications

Speakers:
Lic. Alfredo Gutiérrez Ortiz Mena  - Administrador General Jurídico de Ingresos - Servicio de Administración Tributaria (Chief Legal Counsel to the Mexican Federal Tax Authority (SAT) - IRS Equivalent)
C.P. Daniel Alvarez - Advisor to the Chief of the Tax Administration Service (SAT) and former General Director of Revenue for the State of Guanajuato
C.P. Mauricio Monroy - Galaz, Yamazaki, Ruiz Urquiza, S.C.
Lic. Gabriel Ortiz Gómez  - Ortiz, Sainz y Erreguerena, S.C.

10:45 - 11:00 AM     Break
11:00 AM - Noon: Course 10
Theatre

Latest Reforms of Anti-Deferral Legislation in Mexico

Moderator:
Lic. Enrique Hernández-Pulido - Procopio, Cory, Hargreaves & Savitch LLP, Cory, Hargreaves & Savitch LLP

Speakers:
Lic. Alfredo Gutiérrez Ortiz Mena -Administrador General Jurídico de Ingresos - Servicio de Administración Tributaria (Chief Legal Counsel to the Mexican Federal Tax Authority (SAT) - IRS Equivalent)
Lic. Fernando Lorenzo  - Director of Administrative Tax Rulings for International (Administrador de Consultas y Autorizaciones)
John Forry, Esq. - Withers Bergman LLP

                                                                                                       - OR-
11:00 AM - Noon: Course 11
Room H

Application of NAFTA to the U.S.-Mexico Income Tax Treaty and the International Enforcement of Tax Judgments

Moderator:
Herbert I. Lazerow - Professor of Law, USD School of Law

Speakers:
Reuven Avi-Yonah - Irwin I. Cohn Professor of Law, University of Michigan Law School
Robert Herztein, Esq. - Miller & Chevalier

                                                                                                       - OR-
11:00 AM - Noon: Course 12
Room I

U.S. and Mexican Taxation of Trusts - New Tax Law Reforms

Moderator:
Liliana Sandoval, Esq. - Procopio, Cory, Hargreaves & Savitch LLP, Cory, Hargreaves & Savitch LLP

Speakers:
Lic. Mauricio Bravo Fortoul - Ortiz, Sosa Ysusi y Cia, S.C.
Patrick W. Martin, Esq. - Procopio, Cory, Hargreaves & Savitch LLP, Cory, Hargreaves & Savitch LLP

Noon - 12:15 PM     Break
12:15 - 1:15 PM:      Lunch
Keynote Speaker - Ambassador Jeffrey Davido, Immediate Past U.S. Ambassador to Mexico 
1:15 - 1:30 PM         Break
1:30 - 3:30 PM: Course 13
Theatre

Beyond the Basics of International Tax Planning for Foreign Individuals with U.S. Portfolio and Real Estate Investments

Moderator:
Patrick W. Martin, Esq. - Procopio, Cory, Hargreaves & Savitch LLP, Cory, Hargreaves & Savitch LLP

Speakers:
Rufus von Thólen Rhoades, Esq.
Lic. Gabriel Ortiz Gómez - Ortiz, Sainz y Erreguerena, S.C.
Hon. William H. Kronberger, Jr. - Chief Judge, San Diego Probate Court

 - OR-

1:30 - 3:30 PM: Course 14
Room H

Reorganizing U.S. and Mexican Cross-Border Operations

Moderator:
Michael J. Changaris, Esq. - Procopio, Cory, Hargreaves & Savitch LLP, Cory, Hargreaves & Savitch LLP

Speakers:
John Merrick, Esq. - IRS Chief Counsel (International)
Lic. Mauricio Bravo Fortoul - Ortiz, Sosa Ysusi y Cia, S.C.
M. Carr Ferguson - Visiting Professor and Advisor to the Graduate Tax Program, USD School of Law
Karen Burke - Warren Distinguished Professor of Law, USD School of Law

3:30 - 3:45 PM     Break
3:45 - 5:15 PM: Course 15
Theatre

Exchange of Information Provisions in the U.S.-Mexico Income Tax Treaty & 2002 Protocol - Cross-Border Tax Controversies and International Tax Shelters

Moderator:
Hon. David Laro - U.S. Tax Court Judge, Visiting Professor, USD School of Law

Speakers:
Mae Lew, Esq. - IRS Chief Counsel (International)
Lic. Juan Jose Paullada - Former Mexican Fiscal Federal Attorney 

                                                                                                             - OR-

3:45 - 5:15 PM: Course 16 (CANCELED) 
Room H

U.S. and Mexican Informational Reporting of International Transactions & the Hefty Penalty Provisions
Moderator:
Patrick Martin, Esq. - Procopio, Cory, Hargreaves & Savitch LLP

Speakers:
C.P. Daniel Alvarez - Advisor to the Chief of the Tax Administration Service and former General Director of Revenue for the State of Guanajuato
Jon P. Schimmer, Esq. - Procopio, Cory, Hargreaves & Savitch LLP

5:30 PM     Adjourn