ey global indirect tax symposium 2016...ey global indirect tax symposium 2016, program guide lisbon,...

EY Global Indirect Tax Symposium 2016Program GuideLisbon, 20–22 April 2016

1

EY Global Indirect Tax Symposium 2016, Program Guide Lisbon, 20–22 April 2016

ContentsWelcome 2

Agenda 4

Session descriptions 6

Plenaries 7

Breakouts 8

Your Symposium 14

Travel information 18

Networking activities 19

Restaurant details 20

2


WelcomeThank you for joining us in Lisbon at our 11th Global Indirect Tax Symposium.

Following the success of last year’s event, this year you will, once again, have the opportunity to take stock and catch up with the latest thinking on key indirect tax topics. We hope you will gain an insight into recent developments and how these may impact your business. In addition to the carefully designed program, which will address significant and practical indirect tax issues in key markets and the most relevant industry sectors, you will also have time to network with your peers and attend private meetings.

EY has brought together representatives from around the globe to provide insights on leading practices in the indirect tax arena. We hope you will take advantage of the breakout sessions and encourage you to participate actively, sharing your knowledge and practical experience.

The Symposium also provides an opportunity to network in an informal but professional environment, or to meet privately if you prefer. Speak to one of the Symposium team members to arrange private meetings with any of our representatives.

During your stay, if you need any assistance, please contact one of our team, who will be more than happy to help you.

My colleagues and I look forward to meeting you, and we hope you enjoy the Symposium.

Kind regards,

Gijsbert BulkGlobal Director of Indirect TaxEY

EY Global Indirect Tax Symposium 2016

Dates: Wednesday, 20 April — Friday, 22 April 2016

Venue:Corinthia Hotel, Lisbon Avenida Columbano Bordalo Pinheiro, 105, 1099-031 Lisbon,Portugal

3


If you have any questions about the conference, please contact:

Nicola Briggs+44 7901 116 822 [email protected]

Or

Annatjie Wessels +44 7826 859 [email protected]

If you have any questions about private meetings, please contact:

Rachael Skilton+44 2077 830 [email protected] or [email protected]

4


AgendaWednesday, 20 April 201614:00 Registration open

14:00–17:00 Private client meetings

19:00–22:30 Welcome reception and dinner

5


Thursday, 21 April 20167:00–8:30 Breakfast

8:45–9:15 Welcome

9:15–11:00 Opening plenary: Digital — the current practice and theory

11:00–11:30 Break

11:30–13:00 Breakout session I: your choice

13:00–14:00 Lunch

14:00–15:30 Breakout session II: your choice

15:30–16:00 Break

16:00–17:15 Plenary: European Union VAT


19:20 Coaches depart for dinner

Friday, 22 April 2016 7:30–8:30 Breakfast

9:00–10:30 Breakout session III: your choice

10:30–11:15 Break

11:15–12:30 Closing plenary: Digital — let’s get back to the future

12:30–13:00 Closing remarks

13:00–14:00 Lunch


6


Session descriptions

7


Opening plenary: Digital — the current practice and theory Technology and globalization are causing a digital revolution that is rapidly transforming the world of business. What are the implications for indirect taxes? How are legislators, tax administrations and tax policy-makers reacting to these trends? How are these developments likely to impact taxpayers?

Our opening session will begin with a brief discussion about the current VAT reform in Portugal and how the Portuguese tax authorities are using technology to administer tax more effectively. Our panel will then outline some of the challenges arising from the growth in cross-border trade in the digital age, and discuss the ongoing work of tax administrations and the OECD in seeking to develop guidance to reach international consensus in this area.

Speakers:Miguel Silva PintoPortuguese Tax and Customs Authority

Piet BattiauOECD, France

Rebecca MillarSydney Law School at the University of Sydney

Chris SangerEY+44 20 7951 0150 [email protected]

Sergio FontenelleEY+55 11 2573 [email protected]

Plenary: European Union VATDuring this head-to-head discussion, Mr. Donato Raponi of the European Commission (Head of Unit — VAT and other turnover taxes) and Professor Dr. Ben Terra (University of Amsterdam and University of Lund) will discuss current issues and trends driving VAT policy and practice in the European Union.

Speakers:Ben TerraUniversity of Amsterdam and University of Lund

Donato RaponiEuropean Commission

Kevin MacAuleyEY+44 20 7951 [email protected]

Closing Plenary: Digital — let’s get back to the futureAs the fourth industrial revolution gathers pace, what is the future of digital? What will it look like in the future? How will it change business models and practices? Our panel of EY Tax professionals and client representatives will discuss how the digital revolution is developing, where it may head, and the implications of these profound changes for managing indirect taxes now and in the future.

Speakers:Eric AnthoineCarrefour, France

Chris NeedhamGE, United Kingdom

Lou VentinoMicrosoft, United States

Channing Flynn EY+1 408 947 [email protected]

Shima Heydari EY+31 6 [email protected]

Plenaries

8


Breakouts

9


Around the world with VAT and GST on digitalAs more countries around the world adopt VAT and GST, international businesses must anticipate and implement the changes — often, with little prior notice.

In this innovative session, EY subject matter professionals from China, India, Malaysia, Puerto Rico and other countries will give an update on the introduction of VAT or consumption-based tax in their respective countries, with a focus on how these new indirect tax regimes are preparing for the digital economy.

The legislative updates will be followed by roundtable discussions focusing on single countries, allowing participants to gain deeper insights and address more detailed questions on the countries that interest them the most. Roundtable discussions will continue in the coffee break to increase awareness opportunities for these key jurisdictions.

Speakers:Brad Miller EY+61 3 9655 [email protected]

Gino DosscheEY+1 [email protected]

Jennifer O’Sullivan EY+974 4457 [email protected]

Folkert GaarlandtEY+271 1772 [email protected]

Breakout sessions: your choice

10


BEPS updateThe G20 and OECD BEPS project has featured prominently in the news in recent years. Until now, most of the discussion has been around the impact of BEPS on direct taxes — but that is far from the whole story. In this session, we will focus on BEPS and indirect taxes, including a discussion on the concept of fixed establishment compared with permanent establishment, and an outline of the possible impact of transfer pricing adjustments on customs valuation.

Speakers:Chris SangerEY+44 20 7951 [email protected]

Rosie HigginsEY+44 20 7980 [email protected]

Jeroen ScholtenEY+31 88 40 [email protected]

Data analytics updateManaging VAT and global trade in today’s complex world means dealing with large amounts of data. The challenge of “big data” can also be its strength. Drilling deep into the data stored within an organization can allow you to mine a wealth of information about your business activities, helping you unlock additional value and manage risks much more effectively. In this interactive session, our team of VAT and global trade professionals will focus on how data analytics can help you to improve your indirect tax performance and reduce controversy risk for your business.

Speakers:Colm HalpinEY+35 31 221 [email protected]

John SlootEY+31 88 40 [email protected]

Karen ChristieEY+1 212 773 [email protected]

Marc BunchEY+852 2629 [email protected]

11


Digitization of the tax function — the impact on tax departmentsTax authorities around the world are now collecting, analyzing, auditing and reporting on data findings digitally. During this session, we will focus on how your multinational company can prepare for, and deal with, this trend, and how the tax function can safely provide the data that the tax authorities want.

Speakers:Andre HengstEY+49 30 25 4712 [email protected]

Frank CambieEY+32 2 774 [email protected]

Maria Hevia AlvarezEY+1 212 773 [email protected]

CJEU case law update This session will focus on the recent case law of the CJEU providing an in-depth discussion of the issues and themes that have played an important role in its indirect tax case law over the past year.

Speakers:Ben TerraUniversity of Amsterdam and University of Lund

Oskar HenkowEY+46 40 693 [email protected]

New ways of distributionThe digital revolution has introduced new ways of selling and distributing goods and services — and continues to do so. As supply chains and value chains shift, traditional taxes levied on the distribution of goods such like VAT, GST and customs duties are being challenged as never before — requiring tax authorities and payers to reconsider some fundamental concepts. During this session, we will look at the indirect tax implications of the new ways of distribution in a digital environment, focusing on e-books and 3D printing.

Speakers:Adrian BallEY+65 6309 [email protected]

Joanna CrookshankEY+44 207 951 1662 [email protected]

William MethenitisEY+1 214 969 [email protected]

12


Practical aspects of VAT accountingVAT is seen and discussed more and more in conjunction with other taxes, as well as other issues affecting a company, such as accounting, legal, governance and cybersecurity. This session will offer a focused discussion on:

• Relevant tax accounting provisions (IFRS)

• Permanent establishment for corporate income tax purposes versus fixed establishment for VAT purposes

• Transfer pricing

• VAT and shared service centers (leading practices)

• Translation of an overall business strategy to a tax strategy, including indirect taxes

Speakers:

Marc van der GraafEY+31 88 40 [email protected]

Sibylle SchillingEY+49 221 2779 25664 [email protected]

Union Customs Code updateChanges to the EU’s Customs Code will have a global effect on companies doing business in, and with, the EU. With the major legislative changes coming into effect on 1 May 2016, this session will focus on the following topics, which will have the biggest impact on multinational businesses:

• Substantial changes to customs valuation

• Changes to special procedures, such as warehousing and processing

• Authorized economic operator (AEO)

• Binding tariff information

• Export from the EU

Speakers:Caspar JansenEY+31 6 [email protected]

Frank-Peter ZieglerEY+49 6196 996 [email protected]

Kristine PriceEY+1 212 773 [email protected]

Walter de WitEY+31 88 40 [email protected]

13


14


Your Symposium

15


Information

Corinthia Hotel, LisbonAvenida Columbano Bordalo Pinheiro, 1051099–031 LisbonPortugalTel: +351 21 723 6363 www.corinthia.com/hotels/lisbon

Check-in: 16:00Check-out: 12:00

Luggage storage

Upon check-out, please leave your luggage in the designated area on the first floor. For safety reasons, please do not bring luggage into the plenary room.

Taxi

A taxi from Lisbon Airport to the Corinthia Hotel, Lisbon will take around 15 minutes, depending on traffic, and costs approximately €10 to 15 for one way. Ensure that the taxi meter is visible and you pay the rate shown on the it.

A taxi from Rossio train station to the Corinthia Hotel Lisbon will take around 10 to 12 minutes depending on traffic, and also costs approximately €10 to 15 for one way.

Private transfer

If you wish to book a private transfer, please contact the concierge directly at [email protected], who will be happy to assist you. Prices are dependent on the type of vehicle and number of passengers, but please note that the minimum fare is €42.40.

Parking

There are 58 parking bays in the underground car park, which cost €18 per 24 hours. Please be aware that parking cannot be prebooked.

Meals

Breakfast will be served in the Sete Colinas restaurant on the ground floor from 07:00 to 08:30 on Thursday and from 07:00 to 09:00 on Friday. Lunch will also be served in the Sete Colinas restaurant at 13:00 to 14.00 on Thursday and Friday.

Business center

The Business center is located on the first floor, open 24 hours and self-service. Please contact the Guest Service desk if you need to print boarding cards or other materials. Boarding card printing is complimentary, but all other printing will have an additional cost.

There are also printing facilities available in the Ruby meeting room during the Symposium. Alternatively, please contact one of the event team members, who will be happy to assist you.

16


Partitions

Windows

Conference rooms

Back of house

Public areas

Reception desk

Digital Booth

Plenary

Event

office

1. Floriana I

2. Floriana II

3. Floriana III

4. Ametista

5. Aguamarinha

6. Jade I

7. Jade II

8. Ruby

9. Turquesa

10. Safira

11. Esmeralda I

12. Esmeralda II

13. Opala I

14. Opala II

15. Opala III

16. Topazio

Floor plan

17


18


Public transportMetro

The hotel is a two-minute walk from the metro station Jardim Zoológico. Take the blue line toward Santa Apolonia and exit at the São Sebastião station. Once there, change to the red line toward the airport.

The metro runs daily from 06:30 to 01:00.

Tickets can be purchased at any automatic ticket machine in the metro stations. It takes approximately 30 minutes from the hotel to the airport.

Bus

To get to the airport by bus, take the number two line, Financial Center and get on the bus at Av. Jose Malhoa.

Av. Jose Malhoa is located behind the terrace of the hotel; walking from the front door will take no longer than two-minutes.

The bus costs €3.50 per person, and you can buy the ticket onboard. It takes around 30 to 40 minutes from the hotel to the airport.

Travel information

19


Welcome cocktail reception and dinnerFollowing the private client meetings taking place during the day on Wednesday, an informal welcome reception will be held on the terrace at the Corinthia Hotel, Lisbon from 19:00. A dinner buffet will also be available and served in the Sete Colinas restaurant on the ground floor.

Dinner at Adega Regional De ColaresOn Thursday evening, dinner will be held at Adega Regional De Colares. Please meet in the hotel lobby on the ground floor at 19:10 for coach departures to the Adega Regional De Colares. Coaches will leave promptly from the Corinthia Hotel, Lisbon at 19:20 and return from 22:00, leaving every 30 minutes, with the final departure at 23:30.

Networking activities

20


Restaurant details

Location: Chiado (city center)

100 Maneiras BistroLargo da Trindade, 9+351 91 030 75 75www.restaurante100maneiras.com

Faz GostosRua Nova da Trindade, 11+351 21 347 22 49www.fazgostoslx.com

TágideLargo Academia das Belas Artes, 18/20+351 21 340 40 10www.restaurantetagide.com

Café LisboaLargo de S. Carlos, 23+351 21 191 44 98www.joseavillez.pt/en/cafe-lisboa

Location: near Av. Liberdade

Olivier AvenidaR. Julio Cesar Machado, 7Phone: +351 21 317 41 05www.tivolihotels.com

Gambrinu’sR. Portas de Santo Antão, 23Phone: +351 21 342 14 66www.gambrinuslisboa.com

Below is a selection of Lisbon’s restaurants you might like to try during your stay.

EY | Assurance | Tax | Transactions | Advisory

About EYEY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com .

© 2016 EYGM Limited. All Rights Reserved.

EYG no. 00429-162GBL

ED None

BMC Agency GA 0000_05616

In line with EY’s commitment to minimize its impact on the environment, this document has been printed on paper with a high recycled content.

This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.

The views of third parties set out in this publication are not necessarily the views of the global EY organization or its member firms. Moreover, they should be seen in the context of the time they were made.

ey.com

ey global indirect tax symposium 2016...ey global indirect tax symposium 2016, program guide lisbon,...

Documents