ITI 2010 Conference Agenda 
Monday October 4th, 2010
8:45 AM - 9:00 AM
Welcome Speech
Mary Jo Wiggins - Associate Dean and Professor of Law, University of San Diego School of Law
Patrick W. Martin - Procopio
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9:00 AM - 10:15 AM
Course 1: Professional responsibility issues in representing cross-border clients: SAPI Hypothetical (Check the Box Planning)
- Operations in multiple jurisdictions, Circular 230 issues, scope of legal representation
- Which tax advisor in which country is responsible for which laws?
Moderator: Herbert I. Lazerow, Professor, USD School of Law
Magistrado Francisco Cuevas Godinez, Mexican Tax Court Chief Justice
Lic. Carl E. Koller Lucio - Parás, S.C. Asesores Fiscales
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10:15 AM - 10:30 AM
Break
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10:30 AM - 11:45 AM
Course 2: Transfer Pricing; Recent Developments
- Update of U.S. Tax Cases
- Current Developments
Moderator: Jon P Schimmer - Procopio
Joseph L. Tobin - Attorney-Advisor Department of the Treasury IRS
Kathrine Kimball - CRA Charles River Associates
Lic. Simon Somohano - Deloitte
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10:30 AM - 11:45 AM
Course 2A: FATCA - The Foreign Account Tax Compliance Act
-New IRC Sections 1471-1474
-New agreement to enter into with the IRS to identify U.S. account holders
-New certification requirements of foreign and U.S. persons
Moderator: Patrick W. Martin - Procopio
Bettie Ricca - Deputy Associate Chief Counsel, (International) IRS
Joseph M. Calianno - Grant Thornton LLP
- Deutsche Bank México
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11:45 AM - 12:45 PM
Course 3: Repeal of the Estate Tax 2010; Effects on planning for nonresident aliens; What to expect for 2011
- Step up basis issues; Record keeping requirements; Constitionality of retroactive tax?
- Senate Bill - 3533 "The Responsible Estate Tax Act (RETA)"
Moderator: Liliana Menzie - Procopio
Claudia Caffuzzi - JPMorgan Chase & Co.
Lic. Carlos E. Naime - Chevez, Ruiz, Zamarripa y Cia, S.C
Patrick W. Martin - Procopio
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11:45 AM - 12:45 PM
Course 3A: Revisiting the U.S.-Mexico Mutal Agreement Procedure and Recent Developments
- Application to Flow Through, Hybrid Entities, Fiscally Transparent
- Limitation of Benefits Provisions (Anti Treaty Shopping Provisions)
- Current Treaties in Negotiation - Latin America Network
Moderator: Abel Mejia - Procopio
Seth J. Entin– Greenberg Traurig
Eduardo Ocampo Gayón – Muñoz, Manzo y Ocampo, S.C.
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12:45 PM - 2:00 PM (Lunch)
Course 4: International Tax "Current State & Play"
Mr. Hal Hicks, International & Corporate Tax Partner - Skadden, Arps, Slate, Meagher & Flom LLP
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2:15 PM - 3:30 PM
Course 5: International Joint Ventures - Tax Problems, Structuring the Deal with Cross Border Partners
- Final Regulations - Amending anti-abuse rule of Treas. Reg. § 1.704-3(a)(10)
- Drafting partnership and LLC agreements under IRC § 704©
Moderator: Enrique Hernández - Procopio
Terence Cuff - Loeb & Loeb
Rufus Rhoades - Rhoades
Lic. Gabriela Pellón Martínez - Ortiz, Sainz y Erregerena, S.C.
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2:15 PM - 3:30 PM
Course 5A:Article 33 – Maquiladoras
Moderator: C.P.C. Héctor García - Gossler, S.C.
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3:30 PM - 4:00 PM
Break
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4:00 PM - 5:30 PM
Course 6: International Tax Audit Developments - Specialization of Groups in International Taxation
- FBAR proposed regulations regarding foreign accounts; operating accounts in foreign jurisdictions for mobile
property; planes, boats, etc.
- IRS Appeals Officers - Important Role in Managing Audit Cases
Moderator: Jon P. Schimmer - Procopio
Hal Hicks - Skadden, Arps, Slate, Meagher & Flom LLP
C.P.C. Manuel Marrón - BDO Mexico
Lic. Jacqueline Vargas - Administración General de Grandes Contribuyentes, SAT
Lic. Jorge Libreros Calderón, Administrador Central de Grandes Contribuyentes - SAT
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5:30 PM - 7:00 PM
Reception at 525 B street, suite 2200, San Diego, Ca 92101
Tuesday October 5th, 2010
8:30 AM - 9:45 AMCourse 7: Detecting Tax Fraud - Utilizing Exchange of Information Provisions in Income Tax Treaties
Moderator: Eric D. Swenson - Procopio
Lic. Jorge Libreros Calderón, Administrador Central de Grandes Contribuyentes - SAT (To be Confirmed)
Jacob Russin, Attorney - IRS Counsel, ACC (International)
David J. Sotos - Skadden, Arps, Slate, Meagher & Flom LLP
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9:45 AM - 10:50 AM
Course 8: U.S.-Canada Income Tax Treaty - Fifth Protocol (LLCs, Hybrid Entities)and Other Treaty Developments
- Container Corp. v. Comm'r - U.S. Parent Guaranty and Sourcing of Fees Income
Moderator: Jon P. Schimmer - Procopio
David J. Sotos - Skadden, Arps, Slate, Meagher & Flom LLP
Michael Welters - Bull Housser & Tupper LLP
Lic. Edgar Klee - Turanzas, Bravo & Ambrosi, S.C.
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9:45 AM - 10:50 AM
Course 8A: Codification of the Economic Substance Doctrine
- New IRC Section 7701(o); New 40% penalties; Rendering of "more likely than not" tax opinions;
- Comparisons to Mexico's doctrine of "asimilación
- Proposed IRC Section 710; ordinary income conversion . . .
Moderator: Rufus Rhoades - Rhoades
Karen C. Burke, Warren Distinguished Professor of Law - University of San Diego
Lic. Luís Santos Theriot - Santos-Elizondo-Cantú-Rivera-González-de la Garza-Mendoza, S.C.
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10:50 AM - 11:00 AM
Break
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Course 9: Mexico's IETU - Final Resolution by IRS/Treasury?
Is IETU still a tax available for the U.S. foreign tax credit?
How can business owners plan for future tax characterization of the IETU that does not allow a deduction for employee salaries/labor costs?
When might Treasury/IRS complete their study regarding definitive tax treatment?
Moderator: Enrique Hernández - Procopio
Lic. Juan Carlos Roa, Secretario - Suprema Corte de Justicia de la Nación (Mexican Supreme Court Clerk)
Lic.Oscar Molina Chie - Subprocurador de Amparos de la Procuraduría Fiscal de la Federación (SHCP)
Lic. Victor H. Ramos Carlos - Aréchiga & Ramos abogados
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Knowledge Network Session -(Not Included)
Private round table sessions of 10 participants talking on a specific topic to share and exchange knowledge and professional experience:Tuesday October 5th from 2:00pm to 3:30pm
Table 1 Topic: "Cross Border Life Insurance & Executive Benefits"
Moderator: Don Carter - CopperStone Partners
Table 2 Topic: "Calculating Current and Accumulated Earnings and Profits versus CUFIN/CUCA Accounts"
Table 3 Topic: "CFC - Controlled Foreign Corporations and Subpart F Income; Nuts & Bolts"
Table 4 Topic: "Intellectual Property Held Off-Shore - Transfers and Tax Consequences"
Table 5 Topic: "FBAR Fillings - Current Developments (Foreign Persons and Foreign Bank Accounts)"
Table 6 Topic: "Migration of Foreign Trusts - Multi-National Beneficiaries"
Table 7 Topic: "Transfer Pricing"
Moderator: Kathrine Kimball - CRA Charles River Associates
Simultaneous Spanish/English translations will be available.
Earn MCLE Credits: The University of San Diego School of Law is a State Bar of California approved MCLE provider, and certifies that this activity is approved for MCLE credit in the amount of 11.50 hours of general credit.
CPE Credits: This organization follows the CE guidelines specified in the California Board of Accountancy Regulations. Total amount of CPE credit: 11 hours.
