Agenda - International Tax and Investment Center

 12th Annual Asia-­‐Pacific Tax Forum New Delhi, India 5-­‐7 May 2015 Tuesday, 5 May 8:00-­‐8:45 AM REGISTRATION 8:45-­‐9:45 AM OPENING CEREMONY Welcome Speech: Mr. Daniel Witt, President, International Tax and Investment Center Opening Address by Chief Guest: Mr. Prakash Chandra, former Chairman, Central Board of Direct Taxes (CBDT), India Address by Special Guest: Mr. D S Rawat, Secretary General, Associated Chambers of Commerce (ASSOCHAM), India Address by Special Guest: Mr. Sumit Dutt Majumder, former Chairman, Central Board of Excise and Customs (CBEC), India Presentation of ASEAN Excise Tax Reform Manual to Chief Guest and Special Guests – Mr. Daniel Witt, President, International Tax and Investment Center Final Signing of Cooperation agreement between Institute for Development of Economics and Finance (INDEF, Indonesia) and ITIC This agreement will expand joint programs in ASEAN and APTF cooperation Dr. Didik Rachbini, Director of INDEF, and Mr. Daniel Witt 9:45-­‐10:00 AM GROUP PHOTO 10:00-­‐11:30 AM REGIONAL COOPERATION AND COORDINATION IN INDIRECT TAXATION – AUTOMOTIVE TAXATION This session will examine the potential benefits in coordination in indirect taxation and will examine as an example the potential benefits of collaboration and cooperation in this area within ASEAN to build an integrated auto industry. The lead presenter will provide a global framework for such cooperation with reference being made to the approaches outlined in the ITIC AEC Excise Manual. This will be followed by a presentation by the Royal Thai Excise on special taxes on the automotive sector and options for better harmonization/coordination. A contrast will then be made on the possibilities of better coordination within India and with the tax regime in ASEAN. Moderator: Mr. Wayne Barford, Senior Advisor ITIC (Former Assistant Commissioner, Australian Taxation Office) Presenter: Professor Sijbren Cnossen, University of Pretoria and Senior Economic Advisor, ITIC Panelists: (1) Mr. Bunchorn Songsamphant, Royal Thai Excise, Thailand; and (2) Mr. Janesh Baweja, General Motors, India/ASEAN 11:30-­‐11:45 AM Final COFFEE BREAK 11:45 AM-­‐1:00 PM REFORMS IN DISPUTE RESOLUTION PROCESSES This session will consider ongoing reforms worldwide in how tax administrations handle disputes and the overall dispute resolution process. It will examine in particular enhanced compliance programs undertaken with private sector participation, and their possible relevance in the Asia-­‐Pacific region. It will also examine the possible involvement of the private sector, especially in smaller countries, in capacity development in tax administration across the region. Panel members will then discuss developments regarding dispute resolution in India, the Philippines and Australia. Moderator: Mr. Wayne Barford Presenter: Mr. Dave Hartnett, Former Permanent Secretary, Her Majesty’s Revenue and Customs, United Kingdom Panelists: (1). Mr. Mukesh Butani, BMR Legal, India; (2) Ms. Lilia C. Guillermo, Deputy Commissioner, Bureau of Internal Revenue, The Philippines; and (3) Mr. Rogier Rolink, Vice President of Tax EMEA & AP Regions, Shell 1:00-­‐2:00 PM LUNCH 2:00-­‐3:30 PM ACTION PLAN FOR BEPS – CURRENT DEVELOPMENTS AND IMPLICATIONS The first of two sessions on this key topic will present a current view on the Base Erosion and Profit Sharing (BEPS) developments and the policy issues they raise for both tax administrations and taxpayers in the Asia-­‐Pacific region. The session will cover the improved transparency and reporting requirements within BEPS as well as similar rules such as FATCA (Actions 11 and 12), as well as the proposals for treaty issues (Actions 6 and7). Panelists will address the capacity building and coordination needs in the Asia Pacific region to meet the requirements coming out of G-­‐20. Chair: Mr Hafiz Choudhury, Senior Advisor, ITIC Presenter: Dr. Jeffrey Owens, Distinguished Fellow, ITIC Public Sector Panel (1) Mr. Astera Primanto Bhakti, Assistant Minister of Finance for Revenue Policy, Republic of Indonesia; and (2) Mr. Hamish McDonald, Australian Treasury; 3:30-­‐3:45 PM Final COFFEE BREAK 3:45-­‐5:30 PM GROWTH-­‐ORIENTED TAX POLICY: THE ROLE OF TAX INCENTIVES This session will examine issues and challenges in the application of tax incentives in the context of policy reforms in the AP region. Moderator: Dr. Didik Rachbini, Member, National Economic Committee; former Member of Parliament; and Chairman Commission on Trade, Industry and SOEs, Indonesia Presenter: Dr. Jeffrey Owens, Distinguished Fellow, ITIC Panelists: (1) Professor Sijbren Cnossen; and (2) Dr. Warotai Kosolpisitkul, Director, Tax Policy Bureau, Ministry of Finance, Thailand 7:30-­‐9:30 PM Final WELCOME RECEPTION & CULTURAL PROGRAM Wednesday, 6 May 9:00-­‐10:30 AM PANEL DISCUSSION – WIDER STAKEHOLDER COMMUNITY IN TAX REFORMS This panel brings together a wider range of stakeholders in the tax policy process from both within and outside Ministries of Finance, to give their perspective on how tax policy is viewed in that wider context. Moderator: Mr. Daniel Witt Panelists: (1) Sen. Juan Edgardo Manalang Angara, Chairman, Senate Committee on Ways and Means, Senate of the Philippines; (2) The Honorable Dr. Fadel Mohammed, Chairman of Commission XI (Budget and Taxation), Parliament, Republic of Indonesia; and (3) Dato’ Subramanium Tholasy, Malaysia; and (5) Mr. Dave Hartnett 10:30-­‐11:00 AM COFFEE BREAK 11:00 AM-­‐12:30 PM PANEL DISCUSSION: TAX ADMINISTRATION REFORMS IN THE AP REGION This session will examine the experience of tax administration reform in different parts of the Asia Pacific region. Panelists from across the region will be requested to respond from their own experience of administrative reforms, the impact of tax policy and the role of Information Communication Technology integration as part of the reforms. This will be of interest both for other AP countries to learn of the Indian experience, and for private sector participants with tax compliance requirements in India. Moderator: Mr. Dave Hartnett Presenter: Mr. Wayne Barford, Australia Panelists: (1) Ms. Lilia C. Guillermo, Deputy Commissioner, Bureau of Internal Revenue, The Philippines; (2) Mr. Sumit Dutt Majumder, Former Chairman CBEC; (3) U Tet Htut Aung, Myanmar; and (4) Mr. Saythong Ouiphilavong, Division Director, Tax Department, Lao People's Democratic Republic 12:30-­‐1:30 PM Final LUNCH 1:30-­‐2:45 PM TRANSFER PRICING CAPACITY DEVELOPMENT FOR KEY ISSUES RELEVANT TO THE AP REGION This panel discussion will examine in deeper detail the Action Plans for BEPS relevant to transfer pricing issues in the context of available capacity and skills at tax administrations in the AP region, and options for future implementation of these goals. It will also evaluate the scope for better coordination of work between revenue and customs agencies in the region. Participants will comment on policy and administrative reforms, development of capacity and better coordination with customs operations. Facilitator: Mr. Hafiz Choudhury, Senior Advisor, ITIC Panelists: (1) Mr. D.P. Sengupta; (2) Mr. Sumit Dutt Majumder; and (3) Dato’ Subramanium Tholasy; and (4) Mr. Astera Primanto Bhakti, 2:45-­‐4:00 PM THE DESIGN AND IMPACT OF TOURISM RELATED TAXES AND FEES This session will look at the full spectrum on taxes and fees that affect tourism, a significant component of economic activity in many Asia Pacific countries. It will then consider the impact of such taxes on tourism and how an efficient regime can be designed to maximize revenue potential while not creating disincentives for investment in tourism. Moderator: Mr. Daniel Witt Presenter: Mr. Leigh Obradovic, Advisor, Asia-­‐Pacific Tax Forum Steering Committee Panelists: (1) Sen. Juan Edgardo Manalang Angara (2) U Tet Htut Aung, Myanmar; and (3) Dr. Warotai Kosolpisitkul; Final 4:00-­‐4:15 PM COFFEE BREAK 4:15-­‐5:30 PM ADVANCED ISSUES IN GST Examination of key issues in GST in the AP region, especially in issues of VAT coordination in the Asia Pacific region within federations such as India and within trade blocs such as ASEAN. Moderator: Mr. Hafiz Choudhury Presenter: Prof. Sijbren Cnossen Panelist Mr. Sridhar Raman, Vice President, Tax, Hindustan Coca-­‐Cola 7:30-­‐9:30 PM Final CASUAL DINNER Thursday, 7 May 9:00-­‐10:30 AM INTRODUCTION OF GST/VAT – A COMPARATIVE ANALYSIS This session will examine the issues and challenges in the introduction of a VAT or GST. It will consider the progress of the issue in India and contrast this with developments in China and Malaysia. Moderator: Professor Sijbren Cnossen Presenter: Mr. Rajeev Dimri, Leader Indirect Tax Practice, BMR Panelists: (1) Mr. Sumit Dutt Majumder; (2) Dato’ Subramanium Tholasy; and (3) Mr. Leigh Obradovic 10:30-­‐10:45 AM COFFEE BREAK 10:45 – 12:15 PM Participants should attend the technical session appropriate to their affiliation PUBLIC SECTOR ROUNDTABLE (Public Sector Only) PANEL DISCUSSION: GST POLICY AND IMPLEMENTATION CHALLENGES FORESEEN IN INDIA Chair: Mr. Wayne Barford Facilitator: Mr. Daniel Witt Facilitator: Mr. Hafiz Choudhury Issues Facing the Food and Beverage Sector: Mr. Sumit Dutt Majumder Common Challenges in the Sector during Introduction of GST – The International Experience: Professor Sijbren Cnossen 12:15-­‐12:45 PM CLOSING SESSION (1) Mr. Daniel Witt; (2) Mr. Sumit Dutt Majumder; and (3) Mr. Hafiz Choudhury 12:45-­‐2:00 PM Final LUNCH