International Tax Calendar

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2020-2021 Academic Year

 Fall 2020*


International Tax & Tax Treaties I: Residency Dr. Bruno Da Silva (Loyens & Loeff), and William Byrnes (TAMU) 3 credits

Week 1 Aug 24 Domestic Tax Rights; Double Taxation; Tax Treaty Allocation Of Tax Rights
Week 2   Aug 31 Types Of Taxes; Tax Treaty Interpretation
Week 3  Sept 7 Tax Jurisdiction Over Persons, Tax Treaty Interpretation
Week 4 Sept 14 Tax Jurisdiction of Corporations; Tax Treaty Interpretation & Application 
Week 5 Sept 21 Tax Jurisdiction of Entities 
Week 6 Sept 28 U.S. Tax Reform / Pillar II
Week 7  capstone of tax data analytics and technology

International Tax Risk Management & Domestic Systems (Inbound)

Week 1 Aug 24 national tax systems in general and inbound diagnostic Dr. Susana Bokobo, former global tax policy director Repsol
Week 2   Aug 31 Manuel Tron Mexico as an inbound diagnostic case study (President Emeritus, International Fiscal Association)
Week 3 Sept 7 Elis Prendergast (KPMG)
Week 4 Sept 14 Carson Le (KPMG)
Week 5 Sept 21 Dr. Maji Rhee (Waseda) Japan/Korea as inbound case studies
Week 6 Sept 28 Domestic Compliance Risk Matrix Hafiz Choudhury
Week 7  capstone of tax data analytics and technology for inbound domestic tax risk management

International Tax & Tax Treaties II: Source Dr. Bruno Da Silva (Loyens & Loeff), and William Byrnes (TAMU) 3 credits

Week 1 Oct 12 Tax of Business Income (PE, Nexus)
Week 2  Oct 19 Tax of Investment Income
Week 3 Oct 26 Taxation of Services and Employment Income (including DST)
Week 4 Nov 2 Double Taxation and Tax Credits
Week 5 Nov 9 Tax Accounting
Week 6 Nov 16 Introduction to Management of Tax and Data
Week 7  capstone of tax data analytics and technology

International Tax Risk Management II (Data, Analytics & Technology)  3 credits

Week 1 Oct 12 Manufacturing I Dr. Niraja Srinivasan Pillar 1 (Dell Global Tax)
Week 2  Oct 19 Manufacturing II (DEMPE & Supply Chain) Niraja
Week 3 Oct 26 Manufacturing III (Customs) Niraja
Week 4 Nov 2 Tax of Patents / Technology, Dr. Brigitte Muehlmann (Daylight time ends, Wednesday and Sunday at 8am Central Standard Dallas time zone)
Week 5 Nov 9 Tax Risk & Tax Technology, Dr. Brigitte Muehlmann 
Week 6 Nov 16 Tax Risk & Tax Technology, Dr. Brigitte Muehlmann
Week 7  capstone of tax data analytics and technology for global tax risk management

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 Spring 2021* (Jan 10 – April 26, 2020 repeats 2021)

U.S. Tax Risk Management (Data, Analytics & Technology) 3 credits

Week 1 January 11, 2021 Outbound / FDII Melissa Muhammad (IRS LB&I)
Week 2 January 18, 2021 Inbound / BEAT Melissa Muhammad 
Week 3 January 25, 2021 [check the box] Form 1120 Documentation: Neelu Mehrotra: EY
Week 4 February 1, 2021 [Subpart F & GILTI, PTEP ] Form 5471 Documentation: Neelu Mehrotra: EY
Week 5 February 8, 2021 M&A or topic and Neelu Mehrotra: EY
Week 6 February 15, 2021 FTCs; wrap-up: Melissa Muhammad 
Week 7 Capstone of tax data analytics and technology for U.S. tax risk management

Transfer Pricing Risk Management: Tangibles, Methods, Economics, and Data (William Byrnes)

Week 1 January 11 Arm’s Length Standard (v Formulary Approach) Dr. Bruno Da Silva William Byrnes
Week 2 Jan 18 CUP & Comparables  Dr. Lorraine Eden
Week 3 Jan 25 Cost Plus & Resale Minus  Dr. George Salis
Week 4 Feb 1 Comparable Profits Method & TNMM Dr. George Salis
Week 5  Feb 8 Profit Split Dr. George Salis
Week 6 Feb 15 Best Method Dr. Lorraine Eden 


E.U. Tax Risk Management
 3 credits

Week 1 March 1, 2021 General Framework & Fundamental Freedoms
Week 2 March 8, 2021 P/S + Interest / Royalty
Week 3 March 22, 2021 M&A directive
Week 4 March 29, 2021 Cross-Border Losses – Dr. Bruno Da Silva
Week 5 April 5, 2021 Free Movement of Capital (investment funds) Dr. Bruno Da Silva
Week 6 April 12, 2021 ATAD, DAC 6, Abuse – Dr. Bruno da Silva 
Week 7 capstone of tax data analytics and technology for E.U. tax risk management 


Transfer Pricing Risk Management: Intangibles and Services 
(William Byrnes

Week 1 March 1 Intangibles Royalty Rates CUT, CPM  Dr. Debora Correa Talutto debora.talutto@veritas.com
Week 2 March 8 CSA Intangibles Buy In/Out Dr. George Salis & William Byrnes
Week 3 March 22 Digital Business Unitary Apportionment Dr. Bruno Da Silva
Week 4 March 29 Digital Value Chain, Internet of Things Dr. Lorraine Eden
Week 5 April 5 U.S. v OECD v UN Manual case study Extractive Industries, Financing Hafiz Choudhury
Week 6 April 12 Restructuring the Business, Services case study Hafiz Choudhury
Week 7 April 19 TP technology for data analytics: Thomson OneSource, BvD (Moodys), and CrossBorder AI Solutions case-use examples led by Dr. Debora Correa Talutto (Veritas)

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 Summer 2021*


FATCA, CRS, and AEoI (Law, Data, Systems):
3 credits

Week 1 May 17 FATCA, CRS, and EU: nationality, residency, data sharing: Dr. Bruno Da Silva (Loyens & Loeff) dasilva.brunoaniceto@gmail.com
Week 2 May 24 FATCA/CRS and the Asset Management Industry, intermediaries: Denise Hintzke (Deloitte) dhintzke@deloitte.com
Week 3 May 31 FATCA Withholding Compliance, overlap with QI: Denise Hintzke (Deloitte)
Week 4 June 7 Documentation FATCA v CRS: Melissa Muhammad (IRS LB&I) melissamuhammadesq@gmail.com
Week 5 June 14 FATCA IGAs & CRS Risk Management Melissa Muhammad melissamuhammadesq@gmail.com
Week 6 June 22 Financial Institutions Systems And Data: Haydon Perryman (Bank of America, UBS, Barclays, RBS and Lloyds) haydon@haydonperryman.com
Week 7 capstone for both Summer courses: “Tax Technology and the future of Tax Departments” Dr. Debora Correa Talutto debora.talutto@veritas.com


International Tax Risk Management I (Data, Analytics & Technology)
3 credits

Week 1 General tax risk management approach Dr. Knut Olsen   knut.tax@gmail.com
Week 2 BEPS: Dr. Bruno Da Silva (Loyens & Loeff)
Week 3 CbCR & Analytics David Deputy, Vertex david.deputy@vertexinc.com
Week 4 LOB / PPT / MLI: Dr. Bruno da Silva (Loyens & Loeff)
Week 5 Future of Analytics & Technology – Risk Management Perspective: Dr. Paula de Witte
Week 6 Interest (thin cap, EBIDTA), Debt/Equity Melissa Muhammad (IRS LB&I) melissamuhammadesq@gmail.com
Week 7 capstone for both Summer courses: “Tax Technology and the future of Tax Departments” Dr. Debora Correa Talutto debora.talutto@veritas.com

  * all dates and times subject to change

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