Value Added Tax Symposium

1 Value Added Tax SymposiumInstitute for Professionals in Taxation Institute for Professionals in Taxation The Hyatt Regency TorontoOctober 10-12, 201723 The Hyatt Regency TorontoToronto, CanadaValue Added Tax SymposiumValue Added Tax SymposiumWe would like to make your stay for the Symposium in Toronto as enjoyable and productive as possible. The following reminders will help you throughout your stay:1. As required by credentialing bodies, IPT must now verify individual attendanceat sessions in order to grant Continuing Education Credits. A scanner will belocated outside of each session room. Attendees must scan the barcode ontheir badge within the first 15 minutes of each session. If you do not participatein the barcode scanning, IPT will not be able to verify your attendance or awardany credit in the - You will find four beverage tickets in your packet for the networkingreceptions; two for Tuesday and two for is recommended that messages be left through the hotel operator for your Tape recording of sessions is not Photos will be taken at this event.

2 These photos may be published in IPTpublications, multimedia presentations, and on our website. Your attendance atthis event grants IPT the rights to publish these All slide presentations presented are available on the IPT website to Symposium attendees, only, for viewing and printing (you should have received an emaillast week with your access information).To access the slide presentations, simply:1. Go to and click on the sign-in button on the upper right-hand Enter your user name and password your name will appear in the upper Click on your name. Then click on My Participation , select the 2017 VATS ymposium to view and print program , we hope you have a successful and relaxing stay in to Toronto and to IPT s 2017 VAT SymposiumChair:Colleen M.

3 Freeburg, Director and Tax Counsel - Global Indirect TaxGeneral Motors CompanyDetroit, MIVice-Chair:Adam RaschkeSenior Manager - State and Local TaxGrant Thornton LLPT ampa, FL Program CommitteeJason AbneyTax Technology ManagerAutoZone, , TN Shawn K. Carter, CPAD irector of Global Incen-tives and US Indirect TaxBaker Hughes, , TXEla ChoinaPrincipal, US VAT Practice Ernst & Young LLP Chicago, ILDavid Crawford, CPA, CMAS enior Manager, Indirect Tax Services - Prairies RegionPricewaterhouseCoopers LLPC algary, AB Chris S. Hall, CMIM anager - Indirect TaxesFord Motor CompanyDearborn, MICamilo Martinez, JDVAT Business ConsultantThomson ReutersBoston, MAPhilippe StephannySenior ManagerKPMG LLPW ashington, DCZdenek VajnlichSenior International VAT ManagerMeridian Global ServicesWhite Plains, NY Philip WaltonSenior Manager Deloitte Tax LLP Chicago, IL45 The Hyatt Regency TorontoToronto, CanadaValue Added Tax SymposiumValue Added Tax SymposiumAt-A-GlanceAt-A-GlanceTuesday - October 10, 20171:00 - 3:00pmConcurrent Breakout SessionsIntroduction to VAT - Basics (Scan your badge).

4 Regency AZdenek Vajnlich Adam Raschke Meridian Global Services Grant Thornton LLPA dvanced VAT (Scan your badge).. Regency BLionel van Rey Philip Walton Ernst & Young LLP Deloitte Tax LLP3:30 - 5:00 pm Concurrent Breakout SessionsSales and Use Tax Introduction (Scan your badge)..Regency ACarlos V. Hernandez, CMI Lauren Tallman Ernst & Young LLP KPMG LLPA dvanced Sales and Use Tax (Scan your badge)..Regency BJason Abney Matt Scherer AutoZone, Inc. Ryan, LLCAdam Raschke Grant Thornton LLP5:30 - 7:00 pmWelcome Reception: Sponsored by Grant Thornton LLP.

5 Regency D&EWednesday - October 11, 20177:30 - 8:30 amContinental Foyer8:30 - 10:00 amGeneral Session: Major Legislative Changes Around the Globe (Scan your badge)..Regency A&BReka Okros Philippe Stephanny Dover Corporation KPMG LLP10:30 am - 12:00 pm Concurrent Breakout SessionsBalance Sheet Management (Scan your badge)..Regency AColleen Freeburg, Esq. Sinead Hughes General Motors Corporation PricewaterhouseCoopers LLPB ruce Goudy Bruce Goudy Professional CorporationIndirect Tax Canada (Scan your badge)..Regency BDavid B. Crawford, CPA, CMA Jeff Smith PricewaterhouseCoopers LLP Pembina Pipeline Corporation12:00 - 1:15 pmLunch and D&E12:30 - 1:15 pmGeneral Session: Crazy Global Indirect Tax Cases (Scan your badge).

6 Regency A&BEla Choina Philip Walton Ernst & Young LLP Deloitte Tax LLP67 The Hyatt Regency TorontoToronto, CanadaValue Added Tax SymposiumValue Added Tax SymposiumWednesday - October 11, 20171:15 - 2:30 pm Concurrent Breakout SessionsSin Type Taxes Around the World (Scan your badge)..Regency AEla Choina Jeff Smith Ernst & Young LLP Pembina Pipeline CorporationColleen Freeburg, Esq. General Motors CorporationSelling Goods and Services in the Digital Economy (Scan your badge)..Regency BJames Freed Andrew Street KPMG LLP :45 - 3:45 pm Concurrent Breakout SessionsTax Ideas That Work for Both SUT & VAT (Scan your badge).

7 Regency ACarlos V. Hernandez, CMI Barbara Hoffmann Ernst & Young LLP B. Hoffman & Associates, of Tax, Customs, and TP and the US Border Tax (Scan your badge)..Regency BJeroen Scholten Robert Zweerus Ernst & Young LLP Eaton Corporation4:00 - 5:00 pmGeneral Session: The Road Not Taken: Ethical Lessons for Tax Professionals (Scan your badge)..Regency A&BGlenn C. McCoy, Jr., CMI, Esq. KPMG LLP5:30 - 7:00 D&EThursday - October 12, 20177:30 - 8:30 amContinental Foyer8:30 - 10:00 amGeneral Session: Is There a Robot in Your Future? (Scan your badge)..Regency A&BMichael R. Gallacher Susan O Donnell Ernst & Young LLP General Motors Corporation 10:30 am - 12:00 pmGeneral Session: Top 10 Value Added Opportunities (Scan your badge).

8 Regency A&BChris S. Hall, CMI Zdenek Vajnlich Ford Motor Company Meridian Global ServicesKaren Robb Grant Thornton LLP12 Noon Program concludesGeneral Program Sponsors: Ernst & Young LLPM arvin F. Poer and CompanyRyan, LLCAt-A-GlanceAt-A-Glance89 The Hyatt Regency TorontoToronto, CanadaValue Added Tax SymposiumValue Added Tax SymposiumSponsorsSponsorsEvent Sponsor Tuesday Reception General Program SponsorsGrant Thornton LLPE rnst & Young LLPM arvin F. Poer and CompanyRyan, LLC2018 VAT SymposiumRenaissance Indian Wells ResortIndian Wells, CAOctober 3 - 5, 2018 Mark Your Calendar1011 The Hyatt Regency TorontoToronto, CanadaValue Added Tax SymposiumValue Added Tax Symposium1:00 - 3:00 pm Concurrent Breakout Sessions: (Select one)Introduction to VAT - BasicsThis introductory session to VAT will provide a general overview of the application of Value Added Tax (VAT) from an EU VAT perspective.

9 The attendees will learn the basic principles of VAT, how VAT works, the VAT concepts like place of supply of goods/services, exempt supplies, zero rated supplies, VAT compliance obligations, input and output VAT, VAT recovery etc. The session will also focus on VAT and cross-border transactions in the European Union and typical transactions that would cause a VAT liability for a foreign ( , US) company. VAT registration and subsequent VAT compliance obligation (submission of VAT returns, Intrastat, EC Sales Lists) will also be part of this session for VAT beginners. We will also review some basic transactions that may cause for a US company a VAT registration and related VAT compliance Objectives: After attending this session, the attendee will be able to: Recognize how VAT works (basic principles) Be familiar with basic VAT terminology Grasp the concept of Place of Supply Rules for goods and services Gain understanding of principles of cross-border transactions (in the EU), principles of intra-Community supplies/acquisitions, Reverse Charge MechanismSpeakers:Zdenek Vajnlich Senior International VAT Manager Meridian Global Services White Plains, NYAdam Raschke Senior Manager - State and Local Tax Grant Thornton LLP Tampa, FL1:00 - 3.

10 00 pm Advanced VAT This session will provide more advanced VAT professionals an opportunity to discuss current VAT topics of interest and concern. The session will have a focus on the Global VAT considerations with respect to centralized supply contracts/ intercompany agreements and the potential for such contracts to create incremental VAT costs using real life examples and best practices. The session will also cover the ongoing uncertainty regarding the concept of Tuesday fixed establishment in the EU. Again, real life examples will be used to highlight the differing views that various EU tax authorities are taking on this Objectives: After attending this session, the attendee will be able to: Identify the potential risk of creating incremental VAT costs when entering into global contracts or intercompany agreements Gain an understanding of the complex case law and legislation around the concept of fixed establishment in the EU and recognize some of the key triggers that may create a fixed establishment when operating in the EUSpeakers:Lionel van Rey Executive Director, Indirect Tax Ernst & Young LLP Chicago, ILPhilip Walton Senior Manager Deloitte Tax LLP Chicago, IL3:00 - 3.