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ITU Workshop on taxation of telecommunication services and related products

 

Geneva, Switzerland, 1-2 September 2011

 ITU Montbrillant Building, Room H


 

PROGRAMME

PDF Version of the Programme: عربي | 中文 | English | Español | Français | Русский |

 

 

Day 1 - Thursday, 1 September 2011

 

08.30 – 09.30

Delegate registration

 

09.30 – 09.45

Opening Ceremony

Opening Address - Mr. Malcolm Johnson - TSB Director
 

 

09.45 – 10.45

Session 1: Telecommunication service taxation: Understanding the process

[Presentation | عربي |   中文 | English | Español | Français | Русский ]

  • Current situation – taxation practices

  • Services frequently taxed by Governments

  • Taxation on devices and handsets

  • Characteristics of the different types of taxation by service

  • Double taxation

Martin Cave
London School of Economics
 

 

10.45 – 11.00  Coffee break 

 

11.00 – 12.30

Session 2:  Presentations from countries and associations

Moderator:  Mr. Martin Cave

 

 

12.30 – 14.00  Lunch

 

14.00 -15.30

Session 3: The impact of taxation on ICT growth  

[Presentation | عربي |   中文 | English | Español | Français | Русский ]

  • Sectoral and Macro effects

  • Impact on penetration and affordability

  • Taxation policies and national ICT objectives

  • Policy and regulation implications

Martin CaveWindfred Mfuh
London School of Economics
 

 

15.30 – 15.45  Coffee break 

 

15.45 – 17.00

Panel discussion with the participation of Policy-Makers, Regulators, Associations and all ICT Stakeholders

Moderator:  BDT/TSB

  • What is the current situation and impact on ICT growth?

  • What are the services frequently taxed? 

  • At the end of the day, who pays the taxes? (The consumer? All market players?)

  • What are the effects of taxation on competition?
     

Day 2 - Friday 2 September 2011

 

09.30 – 10.45

Session 4:  International double taxation of telecommunication services

[Abstract]  [Presentation | عربي |   中文 | English | Español | Français | Русский |

[Contribution | عربي |   中文 | English | Español | Français | Русский |

  • Techniques that Governments use to avoid imposing double taxation

  • Taxation in the framework of the International Telecommunication Regulations ITRs

Paul DePasquale and Alyssa Varley
Baker & McKenzie, Switzerland
 

 

10.45 – 11.00  Coffee break 

 

11.00 – 12.30

Session 5:  Presentations from countries and associations

Moderator:  Mr. Martin Cave

 

 

12.30 – 14.00  Lunch

 

14.00 -14.45

Session 6:  The economic impact of taxation - public/private roles

  • For Governments

  • For operators and services providers

  • For end-users

  • Examples where the right balance has been struck

Martin CaveWindfred Mfuh
London School of Economics
 

 

14.45 – 15.45

Session 7:  Preliminary findings of the Global Mobile Tax Review

[Abstract]  [Presentation | عربي |   中文 | English | Español | Français | Русский ]

Gabriel Solomon
GSM Association
 

 

15.45 – 16.00  Coffee break 

 

16.00 – 16.45

Panel discussion with the participation of Policy-Makers, Regulators, Associations and all ICT Stakeholders

Moderator:  BDT/TSB

  • What are the best practices?

  • How to obtain an appropriate balance?

  • What is the role of regulators?

  • What are the alternatives?

 

 

16.45  – 17.00

 Concluding remarks - Mr. Mario Maniewicz, BDT
 

 

ITU Study on Taxing telecommunications/ICT services: an overview

prepared by Prof. M. Cave

 

 

 

 

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