Communications Taxation 2021
The Sheraton Grand Downtown - October 11-13, 2021, Nashville*
(Conference moved to October for COVID safety)

Upcoming Free Webinars (full schedule):

  Best Practices in ”Unbundling” Communications Offerings
Rick Heller and Kathy Saxton  - Deloitte Tax
Paul Chill and Dave Wallis - Deloitte Risk and Financial Advisory
Tuesday April 13, 2021 - 1:00-2:15 PM EST (Details)

Check out our online sessions. Conference fees cover BOTH the online sessions and the in-person conference next October ... a 2-for-1 value.

About Communications Taxation

Communications Taxation brings together the nation's top tax professionals to address the challenging and complex domain of telecommunications taxation, regulatory compliance and fees.

Who attends: The program typically attracts between 300 and 400 tax professionals from all sectors of the communications and technology industry -- including wireline, mobile, cable, Internet, VoIP, enterprise services as well as cloud, social media and content providers. See the list of attending companies for the last tax program / pre-registered attendees below.

Why you should attend: Whether you are new to communications taxes and regulatory compliance, or an industry veteran, the experts at Communications Taxation will show you how to lower your tax bill, improve compliance, streamline tax operations, pro actively prepare for audits, better defend your company's audit position, leverage case studies/precedent to lower liabilities, manage digital/cloud/content offerings, prepare for "what's next" and -- most importantly -- network with your industry peers to learn and share experiences.

Questions about the Program? Interested in exhibiting / sponsoring? Have feedback from prior years? Please feel free to contact me!

Sincerely,
Dr. Matthew Lucas, Program Chair
mlucas@telestrategies.com

---

Communications Taxation 2021
October 11-13, 2021 - Nashville, TN

The event schedule below is based on the postponed agenda. Please expect changes to the sessions and speakers, as we will update as we get closer to the conference date to reflect the latest industry challenges.

Pre-conference Workshop and Tutorial - Monday October 11, 2021
	8:30AM-4:30PM	All-Day Tutorial "Understanding Communications Taxation"
	8:30AM-11:45AM	AM Workshop "Telecommunications Technology Basics"
	9AM-11:45AM	AM Workshop "Emerging Technology Compliance"
	12PM-4PM	PM Workshop "Understanding USF"
	1PM-4PM	PM Workshop “Tax Technology and Automation”
	5:30PM - 8PM	Conference reception and party at "Pins Mechanical Company" - everyone invited, free, sponsored by CSI (details)
Conference Day 1 - Tuesday October 12, 2021
	7:15AM	Breakfast (sponsored by EY) and registration opens
	8AM-12PM	AM conference sessions -- descriptions below
	12PM	Lunch -- sponsored by KPMG
	1:15-5PM	PM conference sessions -- descriptions below
	4:30PM	Networking and conference reception
	8PM - Till	Avalara Party -- everyone invited, free!
Conference Day 2 - Wednesday October 13, 2021
	7:15AM	Breakfast (sponsored by DWT) and registration opens
	8AM-12PM	Conference sessions (descriptions below)
	12PM	Conference ends

---

"Understanding Communications Taxation" Pre-Conference Tutorial -- Led by Deloitte

(major updates!)

This is an absolute must for people new to the communications industry, emerging services space, the surrounding converging sectors or even those feel they might want a refresher of Communications Tax 101+

Click here for a detailed agenda and description

"Understanding USF"
(this workshop is included with the conference fee)

This workshop is for both experienced telecommunications tax personnel involved with USF regulatory compliance activities, as well as new entrants that offer telecom services as part of their overall service package and are new to regulatory compliance requirements

Click here for a detailed agenda and description

"Telecommunications Technology Basics"
(this workshop is included with the conference fee)

Need a basic understanding of the underlying technologies behind your services? Want to understand the difference between POTS, IP, VOIP, SD-WAN, IoT, 5G and Cloud services?
Then this session is for you!

Click here for a detailed agenda and description

"Emerging Technology Compliance "
(this workshop is included with the conference fee)

The half-day workshop will discuss emering technologies and services in the industry, and strategies to protect a carrier from a regulatory and tax policy perspective.

Click here for a detailed agenda and description

"Tax Technology and Automation"
(this workshop is included with the conference fee)

Technology/automation can be a tax professional’s new best friend to drive both efficiency and effectivness. This half-day workshop will show you how!

Click here for a detailed agenda and description

---

Planned Conference Sessions

October 11-13, 2021
(expect the sessions to change to reflect the state of the industry)

---

7:15 AM - Exhibits and Registration Opens

Breakfast Sponsored by:

8:15 AM - Welcome to Communications Taxation 2020

Dr. Matthew Lucas -- TeleStrategies, Conference Chair

8:30-10:30 AM - Keynote Addresses

Keynote Session 1

Digitally Upskilling the Tax Department

Nothing great ever came from sticking to the status quo, especially in today's marketplace where companies must maintain an open mindset and try new things to remain competitive and profitable. The communications industry is particularly dynamic since it operates in an environment that is continually disrupted by digital technology. The question is, how can telcos and digital service providers convert/leverage this disruption within their tax departments? This distinguished panel will address the changing landscape within their businesses and strategies for how companies can digitally upskill their tax and compliance departments.  

Jamie Brenner (Moderator) – Partner, PwC
Distinguished PwC & industry panelists

---

Keynote Session 2

What’s Next in Taxation?

Think back a few years, nobody would have predicted gigabit network service, self-driving cars, cloud architectures revolutionizing IT, virtualized 5G networks, autonomous robots, virtual currencies or the billions of IoT devices transforming industries. But, all of that - and more - is a reality today. This session will peek around the next corner of technology and help you make sense of the key innovations, technologies and shifting business models that are driving the communications industry forward, and address both the tactical and long-term impact on your tax department.

Joe Greco – Vice President, Transaction, Property and Regulatory, Verizon
Matthew Lucas – TeleStrategies
Jim Nason – Tax Managing Partner, Telecommunications, Deloitte Tax
Additional panelists to be confirmed

---

10:30 - 11:00 AM - Networking and Exhibits

---

11:00 - 12:00 PM - Sessions (note, talks are concurrent)

Keynote Session 3

Change is Coming in Telecom Regulation

Regulatory changes, uncertainties and risks facing the communications industry never seem to end. This panel of top attorneys consider the key regulatory controversies today, including: melding of software/computer processing and transmission/ communications; “non-traditional” Twilio-type services such as conferencing and contact center; Internet Access service vs. raw data transmission; IoT and connected devices ecosystems; supplier tax/reg treatment vs. retailer duties; “Title II-style” regulations on two-way Interconnected VoIP services; hosted IT services; and more. For each topic, the panelists will also forecast implications, likely regulatory treatment (including regulatory fees) and leave plenty of time for audience Q&A/interaction.

Steve Augustino – Kelley Drye & Warren LLP
Jonathan Marashlian – The CommLaw Group / Marashlian and Donahue
Brita Strandberg – Harris, Wiltshire & Grannis LLP

---

Panel Session

Convergence: How to Tax the Intersection of Voice, Video, and Technologies

As consumers, we love our devices. But truthfully, what we crave is how they empower us – faster and more convenient access to communication, entertainment, ecommerce, apps, and other technology services.  Whether in our hand, in our living room, or in our car we are addicted to the streamlined mix of services accessible through all of our many smart devices. For the tax team, the convergence of these voice, video, and technology services can cause major headaches. In this session we’ll tackle some top tax challenges encountered today by businesses when customer demand means the product mix starts mingling.

Toby Bargar – Senior Tax Strategist, Avalara
Samantha Michael - U.S. Indirect Tax Compliance Lead, General Motors Company

---

Panel Session

Tax Policy Considerations in Tax Engine Implementation; The Hidden Weak Links

Your telecommunications tax calculation system determines the tax consequences for each transaction based on many different factors. But, are the results correct? How do you really know if your telecommunications tax calculation system is properly determining and applying tax - thereby creating tax exposure and increasing risk of noncompliance? This session will review best practices in ensuring your telecommunications tax policy is effectively implemented in your tax engine, discussing issues such as the mapping of products and services, unbundling, sourcing, system overrides and other relevant considerations. The speakers will also look at how to identify gaps in your processes and how to ensure proper maintenance of your system's setup.

David Rubenstein – Wolters Kluwer
Jeremy Blocher – Managing Director, KPMG
Curtis Carter – Manager, KPMG

---

12:00 - 1:15 PM - Lunch

Lunch Sponsored by

1:15 - 2:15 PM - Sessions

Panel Session

Audit Defense Strategy 

Carriers spend an inordinate amount of time and money defending prior positions in the face of auditors armed with 20-20 hindsight. Meanwhile, the same jurisdictions are facing budget crises never before seen, thereby making audit recovery their first priority. This session presents views from seasoned veterans from some of the largest providers regarding current audit issues and industry trends, as well as pragmatic perspectives on audit defense best practices and success strategies. 

Kathy Saxton – Multistate Tax Service, Deloitte Tax LLP
Simon Dagher – Senior Director, Cox Enterprises
Kiran Seshagiri – Principal Consultant, Vertex
Marie Harris – Senior Manager, Tax Audit, T-Mobile

---

Panel Session

ASC450 Exposures & Remediation - Asking for Forgiveness

Do your indirect tax accruals make you nervous? Worried that you haven't taken into consideration the pre-Wayfair and post-Wayfair nexus expansion laws? How do you decide how much to reserve? This session will cover the best practices in indirect tax audit management and remediation, from tracking audits, to prioritizing, and closing, tying to ASC 450 reserves and remediation via VDAs, private letter rulings or other informal methods, as well as some of the challenges being faced by others in your industry.

Brian Goldstein – Partner, PwC
Mark Swan – Charter
John Barnes – T-Mobile
Other distinguished PwC & industry panelists

---

Panel Session

FCC CALEA Compliance

Do you know anything about CALEA compliance? The FCC requires your company to comply with law enforcement request for communcations records and content. This session covers the truth and myths behind CALEA compliance. The session will cover the purpose of CALEA -- such as wiretapping, subpoena compliance, preventing crimes / terrorists actions / school shootings / mass society shootings, etc. -- and use studies from well-known law enforcement cases to discuss how CALEA and subpoena compliance makes a real difference.  You will walk away learning significant issues and will assist you in designing your company’s CALEA compliance strategy.

Steve Bock -- President, Subsentio
Mark Lammert CPA -- President, Compliance Solutions

---

2:15 - 2:30 PM- Networking and Exhibits

---

2:30 - 3:30 PM - Sessions

Panel Session

State Tax Legislative and Litigation Update

This session will provide an update on key litigation and controversies involving the taxation of newer technologies like streaming video and alternative voice offerings as well as the taxation of traditional voice, applications and data services. The session will also review legislative initiatives impacting the telecommunications industry.

Eric Tresh – Partner, Eversheds Sutherland
Maria Biava – Managing Associate General Counsel, Verizon

---

Panel Session

The Taxability of Talking to Your Fridge – Getting “Smart” About Transaction Taxes in the Age of IoT

With the recent surge of the Internet of things (IoT) revolution, everyday households items from thermostats to refrigerators are moving from “dumb” to “smart.” With the ability of these once “disconnected” items to communicate not only with consumers but also with one another, states and localities are constantly trying to figure out how to monetize the technology into tax revenue. Many jurisdictions that impose transaction taxes on telecommunication services -- but not on services such SaaS, data processing, and information services -- argue that any form of communication by these “smart” goods constitutes a taxable service.  This panel will walk through some of the approaches companies can take to ensure they do not get entangled into a “telecom tax” trap.

Mauricio Keene – Indirect Tax Director, Salesforce
Kenny Levine – Reed Smith
Shail Shah – Reed Smith

---

Panel Session

Exemption Management Pays in Dividends

Customer and vendor exemption management is critical. When handled accurately, exemption management can save your company thousands of dollars and directly impacts profit margins. When handled incorrectly, the direct and indirect costs can be staggering. This session will cover cost savings attributed to vendor exemption management, the pitfalls of customer exemptions management, and the importance of customer exemptions during an audit (USAC, State – DOR, Local tax authorities).

Natasha Freeman – GSA
Jason Cantrell – GSA
Industry partners

---

3:30 - 3:45 PM - Networking and Exhibits

---

3:45 - 4:45 PM - Sessions

Panel Session

Think State Taxes are Complicated? Don’t Overlook Local Taxes

Local telecom tax compliance is consuming more and more tax department time.  This session focuses on the multiple and varying local taxes that apply to the services sold by Telecom Service providers.  The session will include an update on current local tax issues, such as audit or legal challenges, updated policies, outdated definitions, and lack of written guidance, in multiple specific local jurisdictions around the country.

Audra Mitchell – Managing Director, KPMG
Scott Adams – AVP Tax, AT&T
Loren Chumley – Principal, KPMG
Steve King – Senior Manager, Transaction Taxes, T-Mobile

---

Panel Session

Getting Your Bills Right: Real World Help with Invoice Presentation of Telecom Tax and Fee Line Items

This panel of seasoned practitioners will help you navigate the challenges of presenting telecom tax and fee line items on your bills so that you can avoid pitfalls, limit opportunities for customer confusion, and mitigate risk. The panel will focus on bill presentation requirements, truth-in-billing, bundled service charges, customer privacy, recovery items and Universal Service Fund pass-through. They will also explain how to best navigate the many differences between regulatory fees and telecom taxes - among the wide variety of jurisdictions that impose them - and address how changes at the Federal Communications Commission may impact these issues.

Toby Bargar – Senior Tax Strategist, Avalara
Rick Heller – Managing Director, SALT Telecommunications & Cloud Services, Deloitte
Brita Strandberg – Partner, Harris, Wiltshire & Grannis

---

Round-Table / Breakout Session

Keys to Successfully Implementing Billing/Tax Systems

The implementation and/or upgrade of billing or tax systems is a significant undertaking that requires a close partnership between internal corporate tax and technology departments as well as external professional service providers retained to provide tax, software, or other expertise. This panel considers the governance and quantitative/qualitative analysis to reduce risks, specifically: How should such a project fit into the overall corporate IT environment? What levers are available to help secure funding for the project? How do you scope the project? How can you prevent scope creep and keep the project on schedule and on budget? What’s needed of Tax and IT to the project successful? How do you successfully test and resolve preproduction issues? What’s covered in post-production analysis? And more.

Michael Bernard – Chief Tax Officer, Vertex
Jamie Brenner – Partner, PwC
Invited Telecommunications Providers

4:45 PM - Cocktail and Networking Reception

Reception Sponsored by

---

8:00 PM -'till - Taxation Party

"Taxation" Party !! Sponsored by

---

---

7:15 AM - Exhibits and Registration Open

Breakfast Sponsored by

8:00 - 9:00 AM - Conference and Breakout Sessions

---

Panel Session

Network Spend – The Love/Hate Tax Relationship

With a projected $71.5 billion in network-related capex spend in 2019 between wireless and cable operators, it has never been more important for vendors and network operators to collaborate in order to get taxes right. This collaboration is not easy due to many reasons, including: (1) the complexity of the spend trajectory; (2) the contradictory risk continuum; (3) the confusion of data accessibility; and (4) the obvious competing demands of margin enhancement. This session will present these issues from both the vendor and the customer perspective, giving both sides' insights into the tax, procurement and issues that are commonly debated and managed.

Kevin Boyer – Indirect Tax Partner, Ernst & Young 
Rudy Blahnick – Managing Director, Ernst & Young 
Megan Mahony –  Executive Director, Ernst & Young 

---

Round-Table / Breakout Session

Corporate Income Tax Issues for Telecom Entities   

This session addresses the top-level federal and state income tax considerations specific to the telecom industry. The speakers will first look at certain states that have specific telecom company statutes and/or recent tax decisions to ensure that the correct returns are being filed and reporting is in accordance with these statutes; secondly, will provide a top-level understanding of the differences between federal and state tax bases and describe documentation that you need to ensure compliance with state DOR audits; assess trends in apportionment methods at the state levels to assist you in keeping up with the state tax changes; and, finally, will provide an open forum for attendees’ experience in dealing with these issues in audits. This session is suitable both as an industry primer, as well as an update for veterans.

Stephen Davis, CPA – Partner, Lammert & Davis CPA 
Mark Lammert, CPA – President & CEO, Compliance Solutions

---

Round-Table / Breakout Session

Don’t Sleep on Sourcing - Old Topic, New Challenges  

SALT revenue sourcing is an increasingly complex and controversial issue in the telecommunications/technology industries as taxpayers and tax jurisdictions alike are struggling to adapt to rapidly evolving offerings. The similar-but-different treatment for transaction tax versus income tax further muddies the waters. This session will consider the tax sourcing issues for new products and services for both tax types: Is it where performed or benefit received, and where is that anyway?  What about PPU, Goldberg, the SSTA sourcing rules, other state specific rules? What about traffic studies, IP address, phone number, ‘service’ location, billing address, population statistics, or consumer market data? How to source wholesale transactions and whether there are sourcing look-through requirements to the customer’s customers?  How to source charges for purposes of nexus, marketplace sales, new digital and digital services?

Rob Morse – Director, PwC
Elizabeth Bopp – AT&T
Other distinguished PwC & industry panelists

---

9:00 - 9:10 - Networking and Exhibits

---

9:10 - 10:00 AM - Conference and Breakout Sessions

Round-Table / Breakout Session

Can “Gross” ever be Removed from Gross Receipts Taxes? The Expanded Application of Gross Receipts Taxes

Gross receipts taxes are making a dangerous come-back at the state level. Additionally, local jurisdictions are increasingly adopting an expansive view of the application of gross receipts taxes. This session will discuss the policy considerations for and against gross receipts taxes (such as pyramiding) and current issues and controversies associated with the proper application of those taxes.

Maria Todorova – Partner, Eversheds Sutherland
Brandi Drake –  Director, Transaction Tax, Charter Communications

---

Round-Table / Breakout Session

Dealing with Emerging Services in Telco Taxation

As new communications services and technologies change the landscape of telecom, so must a provider’s tax approach. This session will provide a deeper understanding of how the tax and regulatory regime treats “non-traditional” telecom providers, specifically: How do PSTN calling, video, SMS text, A2P text, and other telecom services interact with emerging technologies? How are new and innovative services and technologies challenging existing regulatory and tax structures? What invoicing, tax, compliance, and disclosure considerations are necessary when bundling such services? And more!

Michael Bernard – Chief Tax Officer, Vertex
Jamie Brenner – Partner, PwC
Invited Telecommunications Providers

---

Panel Session

Evolving SALT Treatment – Video Streaming & Digital Goods

How many “telecommunications service” tax definitions include the word video? How does that impact video streaming service taxability? This session will look at how state or local jurisdictions are either directly or indirectly attempting to apply SALT indirect taxes (i.e., sales tax, telecom tax, amusement tax, utility user tax, video service provider tax, etc.) to video streaming services either as digital goods or in another manner.  The session will further look at how the taxes apply if the streaming service is bundled or provided for “free” with other services.

Audra Mitchell – Managing Director, KPMG
John Vann – Senior Manager, KPMG
Elizabeth Creager – AVP Tax, AT&T

---

10:00 - 10:10 - Networking and Exhibits

---

10:10 - 11:00 AM - Conference and Breakout Sessions

Round-Table / Breakout Session

Using “Big Data” to Measure Your Activity and Receipts for State Income Tax Purposes

For state income tax apportionment purposes, states have increasingly moved away from traditional cost-of-performance in favor of market sourcing. However, obtaining the necessary and relevant data is often a struggle for many operators. Fortunately, the telecommunications industry collects massive amounts of data, including call detail records, mobile phone usage, network equipment, and billing processes. This session addresses how to leverage structured and unstructured data using big data methods to more fairly and accurately compute state income apportionment factors.  Topics for discussion include software tools and methods for consolidating data; analyzing your company’s big data to recognize apportionment patterns and potential tax opportunities; and visualization techniques and dashboards to help convince state revenue officials to accept alternative apportionment approaches. 

Dave Gutowski – Reed Smith

---

Round-Table / Breakout Session

What Does Being a Non-Traditional Service Provider Mean?

With the evolution of new communications services and technologies, companies that were previously never viewed as "telecom" are now competing with the industry titans that we are all familiar with. This session looks at the unique set of tax and regulatory challenges facing non-traditional service providers, specifically: What is a non-traditional service provider and how do they differ from the traditional telecoms? What tax and regulatory complications do these non-traditional providers need to look at that other telecom firms have learned already with their longer industry experience? What are some innovative services that may cause regulators to view a company as a provider, where it wasn't one before?

Michael Bernard – Chief Tax Officer, Vertex
John Vann – Senior Manager, KPMG 
Invited Telecommunications Providers

---

Panel Session

Too Many Cooks in the Compliance Kitchen?

With the magnitude of regulations and complexities in the telecom space, many carriers are reliant upon utilizing multiple service providers to accomplish their back office needs. However, with more cooks in the kitchen than ever, and the right hand not understanding what the left hand is doing, more and more gaps and risks are exposing themselves to carriers. We see this quite often from something so simple as regulatory utilizing different data sets than indirect tax providers. The complexities could be even more evolved to something like Pennsylvania, where the Corporate Income Tax doesn’t coincide or tie to sales tax, the public utility reports, and the gross receipts items. With everything becoming so specialized, it’s the generalists who prevail that complete the back office.

Noelle Ard – Tax Director, GSA
Doug Hoff – Regulatory Director, GSA
Industry partners

---

11:00 - 11:10 - Networking and Exhibits

---

11:10 - 12:00 PM - Conference and Breakout Sessions

Round-Table / Breakout Session

Tax Efficient Procurement: Structure Topics and Related Technology Post-Wayfair

A significant shift from company accrued use tax to vendor collected sales tax is underway post-Wayfair due to many more vendors having nexus everywhere, thus requiring sales tax collection from their customers. Purchasing companies (and related entities) have been used for decades by many communication companies, but there is a renewed interest in these strategies in many industries because of Wayfair, as well as other value-added strategies that can be obtained through strategic use of these structures. This session will review the time-tested proco strategies as well as emerging value opportunities, along with examples of technology that can support an efficient maintenance of these structures. The session will focus on sales/use tax and property tax, as well as benefits that might be obtain from customs/tariff planning and credits/incentives through these structures.

Kevin Boyer – Indirect Tax Partner, EY
Rudy Blahnick – Managing Director, EY

---

Round-Table / Breakout Session

Use Tax Management – Best Practices

The level of information necessary to correctly calculate and remit use tax is increasing (i.e., Is the equipment used to provide telecom service, video service, or multiple services?  How is the software delivered or accessed and what is the software used for?  Is the software downloaded to or accessed from multiple locations? And more.).  Lack of granular purchase information can result in underpayments or overpayments of use tax.  This session will look at what detailed purchase information would assist in increasing use tax compliance, how that information could be gathered or stored, and whether the collection of that information can be automated into the use tax accrual process.

Andrew Steinhaus – Senior Manager, KPMG
Kathy Makas – Director, Transaction Tax, Verizon 

---

Round-Table / Breakout Session

The Devil is in the Mapping Details

Telecoms often utilize a myriad of billing systems, tax engines, and processes for transaction tax determinations. With that, it can sometimes be difficult to keep up with the granular details that can lead to substantial exposure if not accurate and precise. This panel will explore the pitfalls and issues that can arise from a lack of focus on the inner workings of these systems, including a deep dive into product codes and descriptions, taxability determination matrices, customer invoicing procedures, and more. The speakers will also discuss concerns in the acquisition due diligence process where these systems were not focused on and integration challenges, as well as best practices and solutions.

Dustin Davis – Principal, Ryan
Tod Matthiessen – Ryan
Invited Service Providers

---

Round-Table / Breakout Session

Telecom Tax Issues in M&A Deals       

As the 4th industrial revolution continues to develop and 5G becomes the platform for tomorrow's economy, M&A volume is expected to edge up as many companies seek to transform themselves through acquisitions into a hybrid of telecom, technology and media content providers. In this session we will examine transactional taxes issues arising during an M&A deal (buy side or sell side), including stock vs. asset purchases, successor liability, material exposure areas and post deal integration issues. We will highlight tax due diligence practical approaches including effective data requests, and analysis, management queries, and due diligence report formats.     

Arti Deliaj (Moderator) – Director, PwC
Raghu Rao – Zoom Video Communications
Distinguished PwC & industry panelists

---

12 PM: Communications Taxation 2021 Concludes

---

* The conference has been rescheduled to October 11-13, 2021 due to COVID. We are truly sorry for the schedule gyration - but we want to make sure the event is safe and provides a comfortable learning evironment for everyone. Anyone registered for the 2021 conference has been automatically transferred into the October 2021 date.