Attention:
Card image cap

Tax Practice Essentials: Can't Touch This - The Basics of Intangibles


Level: Advanced
Runtime: 91 minutes
Recorded Date: February 12, 2020
Click here to share this program
Download PDF
Closed Caption

Agenda


        • Identifying Intangibles
        • Valuing Intangibles Pre-TCJA
        • Valuing Intangibles Post-TCJA
        • International Responses to Taxing Intangibles and the Digital Economy
        • Alternative US Methods for Taxing Intangibles
                - GILTI (Global Intangible Low-Taxed Income)
                - FDII (Foreign-Derived Intangible Income)

Runtime: 1 hour, 31 minutes
Recorded: February 12, 2020

Description

In the modern economy, more and more value is derived from intangible assets. As the value of these assets increase, so does the complexity surrounding their taxation. Panelists will cover areas such as transfer pricing (including BEPS), Foreign-Derived Intangible Income (FDII), and Global Intangible Low-Tax Income (GILTI) regimes created by the Tax Cut and Jobs Act.

This program was recorded on February 12th, 2020.

Provided By

American Bar Association
Card image cap

Panelists

Card image cap

Nick Zemil

Manager
PricewaterhouseCooper

Nick Zemil is a Manager at PwC in charge of the Washington National Tax Services. He is also an Adjunct Professor at the University of Maryland Robert H. Smith School of Business.

Nick received his JD at the University of Virginia School of Law in 2013.

Card image cap

Lisandra Ortiz

Senior Associate
Miller & Chevalier Chartered

Lisandra Ortiz is a Senior Associate in the Tax Department and centers her practice on federal tax controversy matters, particularly those related to international tax and transfer pricing.

Ms. Ortiz was a key member of the team representing a taxpayer in a multi-billion dollar transfer pricing case before the U.S. Tax Court, where she managed discovery; worked closely with the client to develop facts; drafted pleadings, briefs, stipulations, and discovery responses and requests; presented a fact witness at trial and prepared others for their testimony; and worked with expert witnesses to develop reports and testimony. In addition, Ms. Ortiz has experience handling tax refund litigation cases before the U.S. Court of Federal Claims.

Beyond the courtroom, Ms. Ortiz's practice encompasses advising clients on the resolution of cross-border double taxation disputes through the competent authority process, negotiating advance pricing agreements between the IRS and other tax authorities, and representing clients in transfer pricing audits before the IRS.

While attending Georgetown University Law Center, Ms. Ortiz served as the Executive Notes Editor for The Tax Lawyer and was awarded the Sewall Key Award for Best Scholastic Record in Taxation.

Card image cap

Jorge M. Oben

Attorney, Office of Chief Counsel
IRS

Jorge Oben is an Attorney in the Office of the Chief Counsel at the IRS.

Card image cap

Drew A. Cummings

Associate
Morgan, Lewis & Bockius LLP

Drew A. Cummings assists taxpayers at all stages of federal income tax controversy matters. Drew’s primary areas of experience include transfer pricing, international tax issues, and litigation practice and procedure. He spends the majority of his time representing taxpayers before federal courts, including the US Tax Court and US District Courts. Drew also counsels and represents taxpayers during IRS examinations and appeals.

Before joining Morgan Lewis, Drew clerked at the US Tax Court for Judge Albert G. Lauber. He holds an LL.M. in taxation from Georgetown University Law Center, where he attended on a merit scholarship. While in law school, he received the Hinkle Elkouri Law Firm Tax Procedure Award for his scholastic achievement and lead a Volunteer Low Income Tax Assistance (VITA) site. As an undergraduate, he competed on his school’s intercollegiate policy debate team.


Card image cap

Similar Courses

Card image cap
76 minutes
360-Degree of Investigation - A Roundtable Discussion Regarding Investigations of Debtors and Recovery of Assets
This panel of lawyers and insolvency professionals with bankruptcy expertise will lead a roundtable discussion regarding investigation of debtors and recovering assets to enhance the value of a bankruptcy estate.

American Bankruptcy Institute

$95

Add to Cart
Card image cap
63 minutes
360-Degree View on How to Navigate a Crisis
During this session, our panel of experts will explore the following topics to arm you with a plan to protect the company and minimize long-term problems: - Building a crisis management team and understanding each person’s unique role -Preparedness – advance planning and assessing potential risk areas - First Response – responding in the critical first hours and days to minimize the long-term impact - Resolution Strategy – managing various actions stemming from the crisis to enable the best resolution for the company.

Women, Influence & Power in Law Conference

$65

Add to Cart
Card image cap
122 minutes
A New Regime of Transparency: Anti-Money Laundering and Corporate Transparency Acts of 2020 and Expansion of Cryptocurrency Reporting
Join us for a two-hour program covering the substantial legislative changes made by the Anti-Money Laundering and Corporate Transparency Acts of 2020 and the recent expansion of cryptocurrency reporting announced by FinCEN.

American Bar Association

$165

Add to Cart
Card image cap
60 minutes
Alternative Energy & Renewables
This session’s panelists, all of whom have experience in the renewable energy and power sectors, will discuss valuation and other relevant issues in the context of expanding alternative and renewable energy sources, and the pressures this expansion will have on the merchant power sector.

American Bankruptcy Institute

$75

Add to Cart
Previous Next