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International Tax Forum


Product Code - TMA48
Speaker(s): David Kempler, Peter Nias, Stephane Gelin, and Rosemarie Portner
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In connection with the Tax Management International Forum to be held in London on October 28, 2011, BNA is offering a webinar: The Audit Process: Examination of Tax Returns and Appeal Rights. In order to effectively manage its tax burden in a particular country, it is critical that a multinational corporation have an in-depth knowledge of the audit process used by that country's tax authorities.


This BNA webcast will address the audit process from the perspective of the United States, the United Kingdom, France, and Germany:

  • How returns are selected for audit in each country
  • The types of audits conducted by the tax authorities of each country
  • The special audit procedures for taxpayers involved in cross border transactions
  • Extent of the powers of the tax authorities in obtaining books and records and other information pertaining to the taxpayer
  • The administrative appeal rights of taxpayers in the respective jurisdictions
  • The use of ADR procedures to resolve disputes

Educational Objectives:

By attending this webinar, registrants will be able to:

  • Explain how the audit process is conducted and compare how the process differs in the U.K., USA, France and Germany.
  • Identify ways to protect your clients by fully understanding the rights and responsibilities of taxpayers during the pendency of the audit.
  • Systematically examine the rights of taxpayers to the administrative appeals process.

 

David Kempler, Peter Nias, Stephane Gelin, and Rosemarie Portner

David I. Kempler (moderator & speaker) is a shareholder with the Washington D.C. office of Buchanan, Ingersoll & Rooney PC., focusing his practice on corporate tax, business planning and not-for-profit tax matters. He advises clients on a broad range of tax issues involving mergers and acquisitions, closely held entities, joint ventures and planning for health care entities.

David has been involved in structuring many acquisitions and financing transactions for public and private companies and has advised private equity funds and their investors as to the federal tax consequences from investments in those funds. He has actively represented clients in federal tax controversies both at the administrative level and in the courts. He has also counseled many for-profit health care entities in restructuring transactions and tax issues relating to daily operations.

David is editor of the Corporate Tax and Business Planning Review and has written many articles in the tax area. He is a frequent speaker at tax conferences and is a member of the Corporate Relationships and Exempt Organizations Committee of the American Bar Association Section of Taxation. Since 2006, he has been consistently selected by his peers for inclusion in The Best Lawyers in America. David is also an adjunct professor of law at American University's Washington College of Law teaching tax courses.

Peter Nias is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. He is head of the London office Tax Department, where his practice focuses on direct and indirect tax advice on a broad range of corporate and commercial business activities, including acquisitions and disposals, and corporate structures for UK and international business investments.

Peter also advises on general corporate commercial tax matters for companies and advises individuals on wealth preservation techniques. In the area of structured finance, Peter’s experience includes asset and cross-border structuring. Peter also regularly advises on thin capitalisation and transfer pricing issues as well as tax disputes and litigation including negotiating settlements with the UK tax authorities.

 

Through membership of a number of professional technical committees, he is in regular contact with senior Revenue and Customs officials in respect of the consultation process involving new legislation. He is chairman of the International Tax Sub-Committee of the Law Society’s Tax Law Committee and a member and former chairman of the International Tax Sub-Committee of the Chartered Institute of Taxation.

Stéphane Gelin is Attorney and Tax Partner with CMS Bureau Francis Lefebvre, member of the CMS Alliance. He specializes in international tax and transfer pricing.

Dr. Rosemarie Portner
is a partner with PricewaterhouseCoopers AG, Düsseldorf. Before joining private practice as a lawyer and tax adviser in 1993, Dr Rosemarie Portner, LL.M., worked as a civil servant for several State and Federal tax authorities, including in the Tax Counsel International’s office of the Federal Ministry of Finance. Her areas of practice are employee benefits and pensions with a focus on cross-border transactions, and international taxation (at the time she worked as a civil servant she was member of the German delegation which negotiated the German/US Treaty of 1989).