The Base Erosion and Profit Shifting (BEPS) discussion has been ongoing for several years with certain action plans about to be realised. For discussion is the probable direction of these action plans and the overall global tax climate given the ongoing international governmental need for revenue.
Prof. Osman Mollagee
12:30 to 13:15
13:15 to 13:30
Online Practical Research for Tax Practitioners and Lawyers
13:30 to 14:15
Technological Singularity: I-Robot Versus Tax Man (Panel Discussion)
Technology is changing the nature of financial information gathering. Much has been said about the rise of computer programs to supplement human effort. Should tax practitioners be thankful for technology that will ease their workload or should they fear the possibility that the new technology might make them redundant?
14:15 to 15:00
The Psychology of Tax Behaviour in Times of Recession (Panel Discussion)
Taxpayer psychology during subdued economic periods is said to change because less money exists to go around. That said, determinants of tax psychology are always an issue in terms of taxpayer willingness to comply, including the complexity of the tax at issue, the complexity of the overall number of instruments available, ease of compliance, perceived efficacy of the revenue authority, appropriateness of penalties and government’s perceived morality to govern. The panel members will provide their varying opinions as to the probable impact of these determinants in the current climate.
Dr Beric John Croome
Judge Bernard Ngoepe
The Tax Ombud
15:00 to 15:30
15:30 to 15:40
15:40 to 16:30
Global Tax Trends Through the Looking Glass (Panel Discussion)
Surveying trends is a growing pastime in the policymaking arena, including the creation of international rankings for the viability of country policies. Tax is no different. Various institutional surveys and findings in respect of tax will be presented, discussed and questioned.