Communications Taxation 2023
Pre-Conference Tutorial - May 3, 2023
"Understanding Communications Taxation"
Led by Rick Heller and the Deloitte Tax Telecommunications Team
A longtime mainstay, with over fourteen years at the TeleStrategies’ Communications Taxation event, this intense, yet entertaining, seminar continues to be refreshed and updated to cover not only the basics of our current transaction tax system for communications, but a deeper dive into key tax and industry considerations associated with “cutting edge” services and applications. This is an absolute must for people new to the communications or emerging services space or the adjacent converging sectors or even those who feel they might want to attend a refresher encompassing all aspects of Communications Tax 101+. The first part of the program continues to be focused on the core aspects of communications taxation with the afternoon taking a deeper dive into specific telecommunications taxation issues and on the more challenging issues facing today’s communications professional.
Deloitte Presenters:
- Joe Carr
- Justin Gulotta
- Rick Heller
- Robyn Staros
Agenda:
- Trends in Today’s Communications Sector
- Evolving communications thru software-based technology
- How we got here and where are we heading
- Everything as-a-Service and what does that mean?
- Crypto currencies, platforms and NFTs
- Are you ready?
- What are the issues….and what does it have to do with communications?
- Are we bundling……or unbundling?
- Trends around bundles and ala carte offerings
- Privacy, security, and ethical constraints
- Communications Regulatory Basics
- General history and discussion of regulation of communications and emerging services
- Regulatory insight into where federal, state, and local reg bodies are headed
- Telecom Networks & Technology Overview
- Technological changes from circuit-switched through 5G wireless
- Basic network discussion to be able to “talk-the-talk”
- Communications Transaction Tax Basics – What You Need to Know, from the start…
- Evolution of communications taxation
- The basic building blocks of communications taxation
- Tax technical intricacies from voice to data and from wireline to wireless to emerging services
- The History of Communications Taxation – how did we get to where we are?
- The “questions” that guide the way
- Defining the product/service – never as easy as you think
- Identifying the various taxes, tax types, tax bases, nexus, sourcing
- Interplay with regulatory fees and surcharges
- Sourcing issues for voice, wireline, and wireless services
- Bundled charge issues
- Exemptions, certificates
- Equipment taxation
- Communications Tax Audit & Technology
- The cycle of defending a communications tax audit
- Best practices for best results
- A primer on communications taxation technology
Schedule:
8:30 am –12 am: Tutorial Sessions
12 – 1 pm: Lunch
1 - 4 pm: Tutorial Sessions
Lunch is included.
Dress is business casual.