Click here for our latest news and resources on COVID-19

2006 Conference Agenda
Thank you for your interest in the USD School of Law - Procopio International Tax Institute: 2006 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 francisco.sanchez@procopio.com. 

USD School of Law - Procopio International Tax Institute 2006 International Update: U.S.-Mexico Cross-Border Tax Issues was held Thursday & Friday, February 23-24, 2006.

www.usdpiti.com
 

THURSDAY, FEBRUARY 23, 2006
8:00am Registration and Continental Breakfast
8:45am Introduction and Welcome
Patrick W. Martin, Esq.,
Procopio, Tax Team Leader; Executive Committee, Taxation Section, State Bar of California

Professor Julie H. Sullivan,
Vice President and Provost, University of San Diego

Professor Kevin L. Cole,
Interim Dean and Professor of Law, University of San Diego School of Law

9:15am-10:30am: Course 1 - THEATER MCLE 1.25 hrs
Special presentation in Spanish
 
Mexico's New Tax Law Reform (2006) - Update of Reforms Effecting Cross-Border Transactions

Moderator
Enrique Hernandez, Esq.,
Procopio; Chair, International Committee, Taxation Section, State Bar of California

Panelists
Lic. Julio Cesar Aguilar Matías,
Director of Tax Policy, Treasury Department - Mexico

Relevant aspects of the fiscal reform 2006
Aspectos relevantes de la reforma fiscal 2006
Lic. Eduardo Revilla Martínez,
Calvo, González Luna, Moreno y Revilla, S.C.

10:45am-12:00pm: Course 2 - THEATER MCLE 1.25 hrs
Simultaneous Spanish translation
 
Overview of the U.S. Tax System Regarding Mexican Business and Commercial Activities in the U.S. - Choice of Entity Selection; Intersections of Subchapter C, K and S.A., S. de R.L. and S.C.

Moderator
Prof. Dennis Lilly,
Visiting Professor of Law, University of San Diego

Panelists
Enrique Hernandez, Esq.,
Procopio; Chair, International Committee, Taxation Section, State Bar of California

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

Liliana Sandoval, Esq.,
Procopio

10:45am-12:00pm: Course 3 - ROOM A
 
Complex Issues Regarding Partnerships with Foreign Partners - (newly issued regulations)

Complex US Tax Issues Involving Cross-Border Partnerships
February 2006 (ppt)
Complex US Tax Issues Involving Cross-Border Partnerships
February 2006 (PDF)
Moderator
Peter J. Elias, Esq.,
Foley & Lardner LLP

The US Tax Issues the Every Lawyer Should Know About When Your Client Goes "Global"
The Utilizing Private REIT Structures for Investments in Real Estate by Tax Exempt and Foreign Investors
Panelists
David Sotos, Esq.,
Office of International Tax Counsel, U.S. Treasury Department

David Forst, Esq.,
Fenwick & West LLP

12:15pm-1:15pm: Lunch - ROOM C/D
 
Keynote Speaker

Lic. Julio Cesar Aguilar Matías,
Director of Tax Policy, Treasury Department - Mexico

Estadística del Sistema Fiscal Mexicano
Presenting Sponsor: The Private Bank of the Bank of America

1:30pm-3:00pm: Course 4 - THEATER MCLE 1.5 hours
Simultaneous Spanish Translation
 
Transfer Pricing: Current Developments in U.S. and Mexico (Xilinx, Cost Sharing, etc.)

Overview of U.S. Transfer Pricing Regulations
Moderator
Lic. Simon Somohano,
Deloitte & Touche - Mexico

2006 Mexican Transfer Pricing Update
Panelists
William F. Colgin, Jr., Esq.,
Fenwick & West LLP
Xilinx v. Commissioner
John Breen, Esq.,
Office of the Associate Chief Counsel (International), Internal Revenue Service (IRS)

Lic. Roberto Schatan Pérez,
Head of the Transfer Pricing Unit, SAT

James Hill, Esq.,
Deloitte & Touche

1:30pm-3:00pm: Course 5 - ROOM A MCLE 1.5 hours
 
U.S. and Mexican Informational Reporting of International Transactions and the Hefty Penalty Provisions

Change of Residency Form (MX)
Moderator
Lic. Carl Koller,
Despacho Paras, S.C.

Panelists
Phyllis Marcus, Esq.,
Office of the Associate Chief Counsel (International), IRS
Mexican Informational Reporting of International Transactions
Declaration of Information Form (MX)
U.S. and Mexican Informational Reporting of International Transactions and the Hefty Penalty Provisions: Mexican Informational
Patrick W. Martin, Esq.,
Procopio, Tax Team Leader; Executive Committee, Taxation Section, State Bar of California
U.S. and Mexican Informational Reporting of International Transactions and the Hefty Penalty Provisions
3:15pm-4:30pm: Course 6 - THEATER MCLE 1.25 hours
Simultaneous Spanish Translation
 
Beyond the Basics of U.S. and Mexican Taxation of Trusts
(Taxation of Accumulated Income - Simple and Complex Trusts)

Moderator
Rufus von Thülen Rhoades, Esq.,
Author, Rhoades & Langer, U.S. International Taxation and Tax Treaties

Panelists Grace Fleeman, Esq.,
Office of the Associate Chief Counsel (International) IRS
FORM 3520: Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
FORM 3520 - A: Annual Information Return of Foreign Trust With a U.S. Owner
Lic. Jorge Salles-Berges Sanchez, Lic.,
Ortiz, Sosa, Ysusi y Cia, S.C.
Régimen Legal y Fiscal de Los Fideicomisos en México
Patrick W. Martin, Esq.,
Procopio, Tax Team Leader; Executive Committee, Taxation Section, State Bar of California
3:15pm-4:30pm: Course 7 - ROOM A MCLE 1.25 hours
 
Mexico's Maquiladoras - Taxation & Current Developments

Moderator
C.P Mauricio Monroy,
Deloitte & Touche - Tijuana

Panelists Lic. Luis Carbajo,
Santos-Elizondo-Cantu-Rivera-González-De la Garza-Mendoza-S.C. - Monterrey
Highlights of the Mexican Tax Legislation Applicable to Maquiladoras
Lic. Roberto Schatan Pérez,
Head of the Transfer Pricing Unit, SAT
4:45pm-5:45pm: Course 8 - THEATER MCLE 1.00 hours
 
Mexico and U.S. Anti-Money Laundering Compliance
How Can Tax Professionals Understand the Rules and Avoid the Risks

Moderator
Lic. Rafael Espino de la Peña,
Fernandez Espino y Asociados Mexico S.C.

Panelists Lic. Juan José Paullada Figueroa,
Paullada, Del Rey y Guevara, S.C. Former Mexican Fiscal Federal General Attorney
Presentacion Lavado de Dinero (English)
The Forty Recommendations (English)
Towards the Autonomy of the Money Laundry Crime (English)
Robert Grimes, Esq.,
Grimes & Warwick
4:45pm-5:45pm: Course 9 - ROOM A MCLE 1.00 hours
 
Overview of Mexico's Tax System Regarding U.S. Business and Commercial Activities in Mexico

Moderator
Lic. Edgar Klee Müdespacher,
Turanzas, Bravo & Ambrosi, S.C.

Panelists Lic. Luis Santos Theriot,
Santos-Elizondo-Cantu-Rivera-González-De la Garza-Mendoza-S.C. - Monterrey
Overview of Mexico's Tax System Regarding U.S. Business and Commercial Activities in Mexico (MSWord)
Overview of Mexico's Tax System Regarding U.S. Business and Commercial Activities in Mexico (ppt)
6:00pm-7:30pm:
Reception
ROTUNDA AND GARDEN OF THE SKY
Sponsored by: Vivant

FRIDAY, FEBRUARY 24, 2006
8:00am Registration and Continental Breakfast
9:00am-10:15am: Course 10 - THEATER MCLE 1.25 hours
Simultaneous Spanish Translation
 
Overview of Mexico's Tax System Regarding U.S. Business and Commercial Activities in Mexico

Moderator
Rufus von Thülen Rhoades, Esq.,
Author, Rhoades & Langer, U.S. International Taxation and Tax Treaties

Panelists Richard Fultz, Esq.,
Special Counsel, Office of Chief Counsel, IRS
Guardian Industries Corp. v. U.S. - 65 Fed. Cl. 50 (2005)
Prof. Diane M. Ring,
Associate Professor, Law Faculty Boston College Law School
U.S. Cross-Border Tax Arbitrage
Summary Overview of Arbitrage Issues and Key Examples
One Nation Among Many: Policy Implications of Cross-Border Tax Arbitrage
9:00am-10:15am: Course 11 - ROOM A MCLE 1.25 hours
 
Current Developments in Reorganizing and Liquidating U.S. and Mexican Cross-Border Operations

Moderator
Jon Schimmer, Esq.,
Procopio

Panelists C.P.C. Alfredo Sanchez Torrado,
Chevez, Ruiz, Zamarripa Y Cia, S.C.
Mexican Tax Aspects Migration of U.S. Entities to Mexico (ppt)
Migration of U.S. Entities to Mexico (MS Word)
Lic. Miguel Gonzalez Guerra,
Gonzales Orozco Rodriguez & Barajas S.C.
Companies Restructuring: From Mexico Abroad and Vice Versa
Tax Consequences of Mexican Companies Migrating Abroad
Greg (Gahng-gook) Choi, Esq.,
Ernst & Young LLP
10:40am-12:00pm: Course 12 - THEATER MCLE 1.25 hours
Simultaneous Spanish Translation
 
Recent Developments and the U.S.-Mexico Income Tax Treaty - Competent Authority and Beyond

Moderator
Rufus von Thülen Rhoades, Esq.,
Author, Rhoades & Langer, U.S. International Taxation and Tax Treaties

Panelists
Ramon Camacho, Esq.,
WTAS, Inc.

Lic. Carl Koller, Esq.,
Despacho Paras, S.C.

Lic. Eduardo Revilla Martínez,
Calvo, González Luna, Moreno y Revilla, S.C.

10:40am-12:00pm: Course 13 - ROOM A MCLE 1.25 hours
 
Cross Border Financing - Treaty Benefits, U.S. Portfolio Interest and Mexico's Thin Capitalization Rules and More

Moderator
Walter Kolligs, Esq.,
Principal, International Tax Services Group, Ernst & Young LLP

Panelists Prof. John Forry, Esq.,
Visiting Professor, USD; Author, Practical Guide to Foreign Investment in the United States
Cross-Border Financing: Treaty Benefits, US Portfolio Interest, Mexico's Thin Capitalization Rules and More - Title Page
Treaty Benefits and Overrides, and Continued Home Country Taxation, for US and Mexican Financiers Investing in Each Other's Country
US Key General Tax Provisions Applicable to Foreign Financial Investors
Mexico's Key General Tax Provisions Applicable to Foreign Financial Investors
Lic. Christian R. Natera,
Tron y Natera, S.C
12:15pm-1:30pm: Lunch - ROOM C/D
  Keynote Speaker Rufus von Thülen Rhoades, Esq.,
Author, Rhoades & Langer, U.S. International Taxation and Tax Treaties
Our Tax Code - Yesterday, Today, and Tomorrow
Sponsored by: LexisNexis

1:30pm-2:45pm: Course 14 - THEATER MCLE 1.25 hours
Simultaneous Spanish Translation
 
International Planning and Recent Reforms of Anti-Deferral Legislation in Mexico and the U.S.

Moderator
Enrique Hernandez, Esq.,
Procopio; Chair, International Committee, Taxation Section, State Bar of California

Panelists
Mauricio Bravo Fortoul,
Turanzas, Bravo y Ambrosi, S.C.

International Planning and Recent Reforms of Anti-Deferral Legislation in Mexico
Prof. John Forry, Esq.,
Visiting Professor, USD; Author, Practical Guide to Foreign Investment in the United States

Phyllis Marcus, Esq.,
Office of the Associate Chief Counsel (International), IRS

1:30pm-2:45pm: Course 15 - ROOM A MCLE 1.25 hours
 
Complex International Transfer Tax Issues for Cross Border Estates and International Gifts - Mexico's Exemptions and International Estates and Gifts

Moderator
Rufus von Thülen Rhoades, Esq.,
Author, Rhoades & Langer, U.S. International Taxation and Tax Treaties

Panelists
Patrick W. Martin, Esq.,
Procopio, Tax Team Leader; Executive Committee, Taxation Section, State Bar of California

Taxation of Trusts: Mexico and U.S.
Lic. Carl Koller,
Despacho Paras, S.C.

Mexico's Exemptions, and International Gifts & Estates
Complex International Transfer Tax Issues for Cross Border Estates and International Gifts - Mexico's Exemptions and International Estates and Gifts (The Mexican Perspective)
3:00pm-4:30pm: Course 16 - THEATER MCLE 1.5 hours
Simultaneous Spanish Translation
 
Professional Responsibility Regulation - Cross Border Application of New Circular 230 Rules and Mexico's Counterpart (Codification of Business Purpose)

Moderator
Prof. Herbert Lazerow,
Professor, University of San Diego School of Law

Panelists
Richard Shaw, Esq.,
Distinguished Adjunct Professor, University of San Diego School of Law

Circular 230: Tax Advice Under the New Circular 230 Regime (ppt)
Tax Advice Under the New Circular 230 Regime (PDF)
C.P.C. Pablo Mendoza,
Gossler, S.C.

Tax Advisory and the Rules of Independence of External Auditors