At the Tax Institute’s major virtual conference ‘The Tax Summit Project Reform‘ on November 25, 2020, Viva spoke about her work on the Tax Cuts and Jobs Act, P.L. 115-97, while she was at the Joint Committee on Taxation, including work on the GILTI, BEAT, and FDII, as well as preparatory work on MODA, The Modernization of Derivatives Tax Act.

Panelists included: Dr Julianne Jaques, CTA Senior Counsel at the Victorian Bar, who moderated the panel, Former Prime Minister of New Zealand, Rt Hon Sir Bill English, who led New Zealand’s most significant tax reform since 1987, Shadow Assistant Minister for Treasury and Charities, the Hon. Dr Andrew Leigh MP and NSW Treasurer, the Hon. Dominic Perrottet MP, who has plans for reform to payroll taxes and stamp duty in his Budget.

• Viva Hammer lead a panel at the Tax and Transfer Policy Institute’s (TTPI) National Tax Summit on August 3, 2020.
  • Panelists included: Danielle Wood (Grattan Institute), Ellen Thomas (PwC), Cassandra Goldie (ACOSS), Sonia Arakkal (Think Forward) Liam O’Brien (ACTU). 
  • Audio of the panel can be found here
  • A summary of the panel can be found here

Viva says farewell to JCT, access speech here: FAREWELL TO JCT 2018-9-5 FAREWELL TO JCT 2018-9-5

In April 2018 in Washington D.C., at the ABA’s Young Lawyer’s Symposium, Viva Hammer spoke with others on Basis and Cost Recovery in the International Provisions of TCJA, discussing the theoretical underpinnings of GILTI and FDII

Reported at 2018-4-17 TNT ABA GILTI described at 2018-4-13 ABA – Back to Basis

In January 2018 in Washington, D.C., Jones Day hosted “The Tax Cuts and Jobs Act: A Conference with the Government and Private Sector to Discuss the Legislation”, a full-day program sponsored by the D.C. Bar Community of Taxation and cosponsored by Tax Analysts and Bloomberg Tax.

Viva Hammer spoke on the Base Erosion and Anti-Abuse (BEAT) reported here 2018-1-25 DC Bar Bloomberg BEAT panel IRS, Treasury to Consider AntiBase Erosion Tax Rule Guidance

In January 2018 in New York Viva Hammer spoke at the 2018 Taxation of Financial Instruments and transactions conference of the New York State Society of Certified Public Accountants on the 2017 Tax Cuts and Jobs Act TCJA also known as Pub. Law. No. 115-97 on book tax conformity 2018-1-23 NYSSCPA TNT JCT Official Doesn’t Think Book-Tax Conformity Rule Is Unclear

At an event hosted by Anchin  in New York, Viva Hammer discussed upcoming tax reform prospects, earnings and profits (E&P), repatriation tax, and its effect on the incentives to keep earnings offshore. 

More information here: 2017-9-26 Anchin TNT Earnings and Profits Studies Could Aid Repatriation Efforts, JCT Official Says

At the ABA in Washington, D.C. in May 2017 Viva Hammer and others discussed the impact of the House Ways and Means Blueprint on multinationals 2017-5-12 ABA FAUST FINAL and other tax reform proposals ABA May Meeting International Tax Developments 05102017 v6 and also the impact of a destination-based cash flow tax (DBCFT) on financial services, including the experience with VAT, GST ABA Fin Services May Meeting 2017-05-11 v7

Read more here: ABA Section of Taxation

At the Wall Street Tax Association Spring Seminar in May 2017, Viva Hammer and others discussed the effect of the Border Adjustment Tax (BAT) on financial services

Access slides here: 2017-5-17 WSTA Financial services DBCFT

At the D.C. Bar Association meeting in April 2017 Preparing for A Sea Change on Comprehensive Tax Reform at the offices of Jones Day 

Viva Hammer spoke with Steven Bunson of Goldman Sachs and others on the DBCFT and the financial sector which was reported here and here

Viva Hammer also spoke with Danielle Rolfes, Sally Gilligan of Gap Inc., and Chad Pearson of Best Buy, Inc. on the destination-based cash flow tax at the retail sector which was reported here and here

You can access the agenda here: 2017-4-20 DC Bar Preparing for a Sea Change Business Tax Reform Agenda

Access slides here: 2017-4-20 DC Bar Taxation of Financial Transactions under the DBCFT