Jurisdiction to Tax in the New Economy: International, National, and Sub-national Perspectives

4th Annual Tax Policy & Practice Symposium
February 27 - 28, 2003
The Ritz-Carlton Hotel, Washington, D.C.

Agenda

Day 1
10:00AM - 10:20AM

Welcoming Remarks and Recognition of Symposium Mission:

Overview of Conference
10:20AM - 11:15AM

Jurisdiction to Tax:

Theoretical and Historical Underpinnings and Evolution
Details
11:15AM - 12:10PM

Jurisdiction to Tax:

Current State - The Uneasy and Undeniable Legislative and Judicial Connection of Thorny Jurisdictional Issues at International, National, and Subnational Levels
Details
12:15PM - 1:15PM

Luncheon and Address by Senator Chuck Grassley (R-IA), Chairman, Senate Finance Committee

Topic: International Jurisdiction to Tax
1:15PM - 6:00PM

Afternoon Session

Practical Application of Existing Direct and Indirect Jurisdictional Tax Rules
Details
1:15PM - 3:15PM

Income Tax Jurisdictional Rules

Details
3:15PM - 3:30PM

Break

3:30PM - 5:00PM

Consumption Tax Jurisdictional Rules

Details
5:00PM - 6:00PM

U.S. Retail Sales Tax:

Reconsidering Physical Presence in the Context of Harmonization
Details
6:00PM - 10:00PM

Reception, Dinner, and Address by Senator Ron Wyden (D-OR), Member, Budget and Commerce Committees

Topic: Subnational Jurisdiction to Tax
Day 2
10:00AM - 11:45AM

The Right of Nations to Tax

Details
11:45AM - 12:00PM

Concluding Remarks

Details
68:0PM - 12:00PM

Overview

Review and Practical Evaluation of Congressional and International Proposals for Modifying Nexus/Jurisdiction
Details
68:0PM - 82:5PM

The Right of States to Tax

Details
82:5PM - 10:00AM

Break