Lead Sponsor
Associate Sponsors
Other Sponsors
“Jim Nason was exceptional. His knowledge and communications skills made for a knowledgeable and thorough subject presentation. Great job!”
– Bonnie Boggs, Sierra Telephone
“I attend this program every year. There are always knowledgeable people with great information.”
–Rasheda Murphy, Powernet Global Communications
“After attending last year’s conference, I came away with information from one of the sessions which prompted a refund totaling over $4.2M”
– John Figueirdo, Verizon Wireless
“… exceeded my expectations. It seems to be becoming more informative and relevant
to our job functions in this increasingly difficult time of doing more with less”
– John Dolan, Verizon
“Excellent content – well worth the time”
– John Boyles, Comcast
“Very valuable information. Great speakers. Excellent networking!”
– Amy Karpf, Cavalier Telephone
“The speakers are top-notch.”
--Bill Thiemann, Centennial Communications
“Very good, very focused discussion.”
--Jay Goodrich, Verizon Wireless
“So much to learn! The materials and speakers were very well organized.”
-- Amy Karpf, Talk America
“The most comprehensive telecom taxation conference available today.”
-- Joe Hartman, Radianz Americas
“A must attend conference for anyone in the telco tax world.”
-- Norene Hartug, Frontier Communications
“Excellent content yet again. Well worth the time.”
-- John Boyles, Comcast
“This is a must attend for anyone in the field of telecommunications taxation.”
-- Terri Westover, Frontier Communications
“This is the number one conference to identify best practices in the telecom tax world.”
-- Roy Drukker, Fairpoint
Communications Taxation 2024
May 1-3, 2024 - Tampa Bay, Florida
Mark your calendars! Tax returns to Florida next May 1-3, 2024 at:
The Westshore Grand Hotel
Additional details forthcoming
About Communications Taxation
For 24 years, Communications Taxation has brought 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 pre-registered attending companies 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 2023 Agenda
Previously Held: May 3-5, 2023
"Day 1" Pre-conference Tutorial and Workshops
Wednesday -- May 3, 2023
"Understanding ComTax" Tutorial - Led by Deloitte
"Understanding Communications Taxation" Pre-Conference Tutorial -- Led by Deloitte
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
USF Workshop - Led by top Regulatory Attorneys
"Understanding USF"
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
Automation Workshop - Led by PwC
"Tax Technology and Automation"
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
"Hands-On" Analytics Workshop - Led by E&Y
"Using Power BI and Alteryx to Manage Data"
Do you want to become proficient at developing and presenting Analytics for use in your tax department? In this workshop our presenters will coach you through example exercises on your computer and show you how to generate world class analytics.
Click here for a detailed agenda and description - AND the datasets/software information for those who want to bring their own computers.
Conference Reception
Old Preservation Hall Everyone is invited (spouses/SOs too). |
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Conference Sessions
Thursday -- May 4, 2023
Welcome to Communications Taxation 2023
Dr. Matthew Lucas -- TeleStrategies, Conference Chair
Keynote Addresses
tax Keynote
The Disruptive Effect of GPT-3 and ChatGPT
Powerful AI-based language models are revolutionizing the way we process and analyze information. The impact of this technology cannot be overstated. From automating tedious tasks to generating sophisticated tax strategies, the potential applications of GPT-3 and ChatGPT are endless. This keynote will explore how these technologies will impact the telecommunications industry, and our tax departments. The presenters will provide actionable insights regarding how tax department can stay ahead of the curve and incorporate this technology into their operations. This is future of work!
Jamie Brenner - Partner, PwC State and Local Tax
Matthew Labovich - Partner, PwC US Analytics Insights Leader
Bret Greenstein - Partner, PwC Data Analytics and AI
Regulatory Keynote
ANOTHER YEAR, ANOTHER MISSED OPPORTUNITY TO REFORM THE USF PROGRAM: SERIOUS TROUBLE LURKS IN THE NOT SO DISTANT FUTURE
What goes up, but doesn’t come down? The Universal Service Fund (USF) contribution factor! The Federal Communications Commission (FCC) missed a golden opportunity to reform the Universal Service Fund (USF) last summer, once again choosing to kick the can down the road. Rather than exercise its authority to expand the contribution base to add broadband internet access services revenue and drive the contribution factor from an average 30% down to below 5%, the FCC handed the ticking time bomb to a highly polarized Congress, where legislation in the public’s interest goes to die. Nearly a year has passed since the FCC abdicated its statutory duty to ensure the sufficiency and durability of the fund. A lot of developments outside of the FCC have been taking shape, many are quite concerning. What’s been happening on the Hill? What’s happening in the Courts? What does the future of the USF look like? Will chaos ensue? An esteemed panel of experts who advocate before the FCC and Congress and who have been closely monitoring developments in the Courts will help fill in the blanks.
Panelists:
Jonathan Marashlian – Managing Partner, The CommLaw Group (Moderator)
Lindsay Stern – Attorney & Public Policy, INCOMPAS
Greg Guice – Director of Public Affairs, Public Knowledge
Brita Strandberg – Strandberg Strategy
Steve Augustino – Nelson Mullins Riley and Scarborough LLP
Conference Sessions
“Per Line/Per Month” - Intricacies and Challenges of E911 and Other Per Line Fees in a Telecommunications World Where Things no Longer Mean What they Say
For nearly as long as there has been telecom billing there have been taxes and fees that are assessed as fixed, per line/per month charges. Long taken for granted as a relatively easy part of the telecom tax compliance landscape, these fees have recently become a potential headache for communications companies dealing with for traditional or emerging technologies. This session addresses the impact these fees and taxes have on the rapidly modernizing communications industry. Specifically, the panel discussion will focus on:
- Identifying and defining what constitutes as a “line” or “trunk” for the emerging telecom world
- What is the impact of recent litigation and enforcement related to per line / per month charges, and has this legal spotlight provided answers and clarity or simply further confused and complicated the matter?
- Establishing if this a viable, long-term option for funding critical and relevant public programs, and what might alternatives look like?
Steve Lacoff – VP & GM, Telecommunications & MediaAvalara
Toby Bargar – Senior Tax Strategist, Avalara
Adam Cline – Moss Adams
Arti Deliaj – Director, State and Local Tax, PWC
Brian Spencer – Senior Tax Manager, 8x8
SALT Communications Industry Tax Considerations in 2023
What issues are communications industry tax professionals spending most of their time reviewing today? Emerging services and changing service offerings create endless questions for tax departments. The most obvious question, is the service taxable, includes determining whether the service is a telecommunications, internet access, data processing, or information service with little, if any, guidance from state and local jurisdictions. These services also raise sourcing and other taxability questions that, while not new, present unique challenges. We will also discuss the other state and local tax questions or issues industry tax professionals are currently focused on.
Audra Mitchell – Managing Director, KPMG
Trent Morgan – Manager, KPMG
John Barnes – Sr. Director, Transaction Tax, T-Mobile
Curtis Carter – Manager, US Communication Tax, Google
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
Justin Gulotta – Multistate Tax Service, Deloitte Tax LLP
Dan Stumpf – Manager, Tax Controversy, T-Mobile
Eric Schaefer – Practice Lead, Technology & Communications, CereTax
Mergers and Acquisitions
Tax considerations around Mergers and Acquisitions are important in any industry, especially in the technology and communications field. This presentation will discuss:
- Overview of transaction types
- Successor liability types, why due diligence matters
- Methods of mitigating exposures through indemnifications, escrow, contingent earnouts
- Overview of tax-free re-organization types
- Compliance Considerations around M&A in the Communications Sector
Joel Lennox – Manager CLA, Tax and Transaction Tax
Douglas J. Hoff – EA Manager, CLA Tax - State & Local Tax
What is it? DAS the Million Dollar Question
The ever increasing need for faster and more reliable broadband and high speed telecommunications networks creates problems for service providers whose customers expect reliability. Ultra-dense deployment of DAS, Small Cell and other network solutions are poised to meet that need. But what about taxability of these networks? Is the offering a service or is it TPP? How will jurisdictions view these contracts/services/deployments? This panel will explore these questions and discuss taxability ramifications across the states, as well as audit issues that are starting to percolate. We will also discuss exemption and recovery opportunities that should be considered. These are all Million Dollar questions.
Dustin Davis – Principal, Ryan
Tod Matthiessen – Ryan
Scott Adams – AVP Tax, AT&T
State Tax Litigation Update
This session will provide an update on key litigation and controversies involving the taxation of telecommunications services, including the application of telecommunications taxes to hardware and software, court interpretations of the limitations of the Internet Tax Freedom Act and the unbundling of taxable and nontaxable products and services.
Eric Tresh – Eversheds Sutherland
Liz Cha – Eversheds Sutherland
Lifecycle of Billing System/Tax Engine Implementation
Billing and tax system implementations can take a life of their own and can consume the entire job of a tax professional. This session will go over the key points and pitfalls to look out for during the entire life cycle of a billing and tax system implementation. The key stages in an implementation include project approvals, system selections, requirements gathering, configuration and testing, and post implementation support. These implementations often take years to complete from preplanning to final execution. Join PWC and Vertex as we walk through these key stages of an implementation.
Frank Giovannone – Senior Manager, PwC
Kiran Seshagiri – SAP Practice Leader, Vertex Inc.
Other Distinguished Guests
Property Tax: Old Planning - New approaches
Property taxes is one of the oldest tax types known to mankind, dating back to ancient times. And since that time mankind has been trying to find the best way to appropriately value its property in order to pay only the right amount of tax on the value of its property. This struggle continues today but this session will help to bring your thinking about property tax planning into the modern era. From ghost assets, to new approaches for embedded intangibles, to classification strategies, this session is focused on property tax planning for the 21st century and is designed not only for the property tax professional but for anyone who wants to learn more about methods of controlling this very significant above-the-line tax.
Kevin Boyer – EY Retired Partner/Contractor
Steve Vitale – EY Senior Manager
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
Kristine L. Devine – Partner, HWG
Telecommunications Bundle Allocations – Best Practices
This panel looks at how to create and implement bundled pricing for tax and regulatory purposes. We will review issues associated with market pricing and elasticity of demand, minimizing taxes, and risk management. Specific topics include:
- Process of setting the price for component parts of the bundle
- Determining the market, cost, elasticity of the pricing
- Legal and compliance issues in implementation
- Differences in wireless bundles vs. VoIP/Software bundles
- If you have a stand-alone price for Voice, are you compelled to use it?
- Interplay between Accounting Standards 605 to 606 and implications for tax.
- FCC rules on the pricing for Voice.
- Regulatory vs. tax differences and challenges of system implementation
- Court cases
Eric Tresh – Eversheds Sutherland
David Rubenstein – Senior Tax Specialist - Telecommunications, CCH
SALT Controversies – Audit Assessments & Refund Denials
This panel will discuss positions state and local taxing jurisdictions are taking as a basis for denying tax refund claims and issuing tax assessments against Communications Industry companies. Understanding the instances where jurisdictions are attempting to limit the available time within which to file refund claims, narrow exemptions and expand the tax base will help prepare you to defend your company’s taxing methodology and reduce your company’s risk of tax exposure.
Jeremy Blocher – Partner, KPMG
John Vann – Senior Manager, KPMG
Steve King – Senior Manager, External Tax Policy, T-Mobile
Tax Party Hosted by Avalara
Cuisine, Cocktails and Celebration in the heart of the French Quarter Cornet Restaurant on Bourbon Street Everyone is invited (spouses/SOs too). (Details) |
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Conference Sessions
Friday -- May 5 2023
Rating and Tax Engine Technology Track
This track provides tax vendors the opportunity to open up and explicitly discuss their product in terms of technology, differentiators, market focus, partnerships and why they believe they are best positioned to meet the challenges of a modern tax department. This track is ONLY open to registered service providers and the speaker’s invited guests. Presenting companies may choose to include demos, case studies, performance metrics, system details, hosting options, or explicit product details in their talks. As a service provider, this is your opportunity to bring questions regarding your toughest issues and challenges, and let the vendors answer: “Why our Rating Engine?”
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Conference and Breakout Sessions
ASC450 Exposures & Remediation
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.
Jamie Brenner – Partner, PwC
DeAnna DiNapoli – Senior Manager, PwC
John Barnes – Sr. Director, Transaction Tax, T-Mobile
Your Tax System Upgrade and Automation Journey
Many organizations are facing challenges with their legacy tax systems that are unable to keep pace with the increasing complexity of tax regulations, compliance and reporting requirements. This session focuses on upgrading and automating your tax system. The speakers will share insights on the life cycle of replacing a legacy tax engine with a newer one, from identifying the need for an upgrade to implementation and post-implementation best practices. You'll learn about the key considerations when evaluating tax engine solutions, including features, functionality, and compatibility with existing systems. The speakers will also discuss the importance of data migration and user training to ensure a smooth transition to the new system. Whether you're a tax professional or an information technology executive, this session will help you navigate the tax system upgrade and automation journey, and ensure that your organization is well-positioned for success in the ever-evolving tax landscape.
Steven Frazee – Senior Manager, KPMG
Jacob Crabtree – Manager, KPMG
Eric Schaefer – Practice Lead, Technology & Communications, CereTax
Old and New Frontiers: Gross Receipts Taxes, New Taxes/Fees and Legislative Trends
Gross receipts taxes are making a dangerous come-back at the state level. Additionally, states and local governments are considering/enacting new taxes and fees applicable to the communications industry (think 988 fees, Colorado delivery fees, digital ad/data taxes, etc.). This session will include a discussion of the complexities associated with the proper application of those taxes and highlight related issues and controversies
Maria Todorova – Partner, Eversheds Sutherland
Brandi Drake – Director, Transaction Tax, Charter Communications
Telecom Tax Issues in M&A Deals
Get ready to merge and purge those tax diligence issues. No boring details here - we'll show you how to avoid getting stung, using methodical and practical approaches to indirect tax due diligence. We'll explore all the indirect tax ups and downs of merging companies in the digital age, including post-deal integration issues. We'll dish out the deets on all the transactional tax issues you need to know, whether you're buying or selling. So grab a seat and get ready to tackle tax due diligence, because this session is sure to be a real "cell-out" hit!
Arti Deliaj – Principal, PwC
Nicholas Carey – Manager, PwC
Brent Jay – Director Taxation, TELUS Corporation
Brad Ashby – Senior Manager Transaction Taxes, Finance, T-Mobile
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
Scott Adams – AVP Tax, AT&T
Liz Bopp – Managing Director, PwC
Affordable Connectivity Program - The What’s What and How To’s
What’s involved in order to participate in ACP and the systems used for providers? This session will provide an overview of the program and updates to the program since it started; including:
- Verifying and Enrolling Eligible Consumers
- Claim Reimbursement
- Q&A
Joe Solana – Principal CLA, Technology & Telecommunications Industry
Laura Garfinkel – Director, CLA
Data Management and Governance
Compliance data processing challenges, optimization, validating, reconciliation An output first view of data processing and data governance design, construction and implementation. Identify challenges in data standardization and normalization for optimal and efficient results. Database design, ETL development for compliance, analytics and reporting. Data management planning, data governance roles and responsibilities identified.
Frank Giovannone – Senior Manager, PwC
Tiffany DeBerry – Senior Tax Manager, T-Mobile
Vertex Commtax Migration to O Series – What Every Taxpayer Needs to Know
Tax systems are changing and becoming more robust. In this session we explore the Vertex communications tax product roadmap and key considerations as your organization moves from legacy Q and L platforms to the latest O Series platforms.
Rudy Blahnik - EY Managing Director
Kiran Seshagiri - Vertex – SAP Practice leader – SAP Consulting
questions, comments, suggestions? please email Matthew Lucas (mlucas@telestrategies.com)