Day 1: 5 April 2018
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08:30 - 08.45 am
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Registration and Coffee on Arrival
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Session 1 – Plenary (Chair: Professor Chris Evans) |
08.45- 09:00
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Professor Chris Styles, Dean, UNSW Business School, UNSW Sydney:
Welcome to Country and Delegates
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09.00-09:30
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Neil Olesen, Second Commissioner of Taxation, Australia (Client Engagement Group):
Tax administration in a digital age: The Australian experience
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09.30-10.00
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Sharon Thompson, Deputy Commissioner Customer & Compliance Services – Individuals:
Tax administration in a digital age: The New Zealand experience.
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10.00-10.30
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Morning Tea
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Session 2 Parallel |
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Stream A
Tax administration challenges
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Stream B Taxpayer rights in the
digital age
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Stream C Digitalisation and
BEPS
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Chair: Sharon Smulders
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Chair: Robin Woellner
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Chair: Ann Kayis-Kumar
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10.30-10.50
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Christian Gillitzer & Mathias Sinning (University of Sydney & Australian National University) Testing the effect of the timing of reminder letters on tax debt payments of business Paper |
Presentation
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Duncan Bentley (Swinburne University of Technology) Timeless principles of taxpayer protection: How they adapt to digital disruption Paper |
Presentation
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Kerrie Sadiq, Adrian Sawyer & Bronwyn McCredie (Queensland University of Technology, University of Canterbury and Queensland University of Technology) Tax design and administration in a post-BEPS era: A study of key reform measures in 16 countries Paper
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10.50-11.10
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Nigar Hashimzade (Durham University) Taxing the clouds: An economic analysis Paper
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John Bevacqua (La Trobe University) The digital divide and taxpayer rights: Cautionary findings from The United States Paper |
Presentation
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Lusi Khairani Putri & Christine Tjen (Universitas Indonesia) Tax analysis on implementing BEPS Action Plan 1 in respect of the digital economy in Indonesia: A case study of Facebook Singapore Pte Ltd Paper |
Presentation
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11.10-11.30
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Q & A based upon previous 2 papers
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Q & A based upon previous 2 papers
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Q & A based upon previous 2 papers
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Stream A
Tax administration challenges (cont’d)
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Stream B Tax dispute resolution in the digital age
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Stream C Digitalisation and
E-filing
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Chair: Mary Ip
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Chair: Duncan Bentley
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Chair: Bill Butcher
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11.30-11.50
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B. Bawono Kristiaji
(Danny Darussalam Tax Center, Indonesia) The political economy of global consensus on taxing the digital economy Presentation
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Melinda Jone (University of Canterbury) The Internal Revenue Service’s Future State Initiative and its impact on the tax dispute resolution system of the United States: A dispute systems design perspective Presentation
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Bernadene de Clercq (University of South Africa) The “Uberisation” of e-filing in South Africa Paper |
Presentation
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11.50-12.10
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Sabina Hodžić (University of Rijeka) Tax administrative challenges of the digital economy: The Croatian experience Paper |
Presentation
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Sriram Govind, Christina Dimitropoulou & Laura Turcan (Vienna University of Economics and Business) Applying modern, disruptive technologies to improve the effectiveness of tax treaty dispute resolution
Paper
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Adrian Sawyer & Simon James (University of Canterbury & University of Exeter) Digitalization of tax: Comparing New Zealand and United Kingdom approaches Paper |
Presentation
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12.10-12.30
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Q & A based upon previous 2 papers
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Q & A based upon previous 2 papers
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Q & A based upon previous 2 papers
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12.30-14.00
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Lunch
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Session 3 – Plenary (Chair: Professor Neil Warren) |
14.00- 14.30
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Ali Noroozi, Inspector-General of Taxation, Australia:
Ensuring appropriate revenue authority scrutiny in the age of the sharing economy
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14.30- 15.00
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Nina Olson, National Taxpayer Advocate, Internal Revenue Service, USA:
Protecting taxpayers in the era of big data
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15.00-15.30
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Ian Taylor, Chair of the Australian Tax Practitioners’ Board:
Complying with the Code in the digital age
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15.30-15.50
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Afternoon Tea
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Session 4 Parallel |
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Stream A Tax administration challenges
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Stream B Information issues in a digital age
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Stream C Digitalisation and indirect Tax
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Chair: Kalmen Datt
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Chair: Richard Highfield
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Chair: Rick Krever
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15.50-16.10
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Karen Powell & Monica Hope (Deakin University) Cross the bridge when we come to it? The perils of shifting regulatory definitions in emerging markets: A comparative analysis of digital currency definitions in Australia and U.S Tax Law Paper |
Presentation
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Amanda Veit (Australian Taxation Office) The impact of data and analytics on tax administration: The response from the ATO and other tax jurisdictions to leveraging data for taxpayer engagement Paper |
Presentation
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Cristina Trenta (Örebro University, Sweden) Re-thinking EU VAT for P2P distribution Paper |
Presentation
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16.10-16.30
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Mathew Leighton-Daly (University of Wollongong & UNSW Sydney) Identity theft and crime: Has technology made it easier to defraud the revenue Paper |
Presentation
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Neil Warren
(UNSW Sydney) Estimating the tax gap is ‘everything’ to an informed response to the digital era
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Yan Xu (Chinese University of Hong Kong) Indirect taxation on trade in digital services: A China case study
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16.30-16.50
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Marina Bornman & Marianne Wassermann (University of Johannesburg) Tax literacy in the digital economy Paper |
Presentation
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Andrew Maples & Robin Woellner (University of Canterbury & UNSW Sydney) In search of information in the digital age – A comparison of the Australian, New Zealand & UK access powers
Presentation
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Titi Muswati Putranti
(Universitas Indonesia) A new approach to implementing a single value added tax invoice system in Indonesia Paper |
Presentation
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16.50-17.15
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Q & A based upon previous 3 papers
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Q & A based upon previous 3 papers
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Q & A based upon previous 3 papers
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18.00-21.00
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Dinner Reception sponsored by ADBI
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Day 2 : 6 April 2018
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Session 5 – Plenary (Chair: Professor Michael Walpole) |
09.00-09:30
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Professor Brooke Harrington, Copenhagen Business School, Denmark:
Technology and tax avoidance: A double edged sword
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09.30-10.00
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Professor Wei Cui, University of British Columbia, Canada:
China: From atomistic coercion to voluntary compliance
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10.00-10.30
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Professor Gareth Myles, University of Adelaide, Australia:
Taxation after the digital revolution
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10.30-11.00
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Morning Tea sponsored by Oxford University Press
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Session 6 Parallel |
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Stream A Tax compliance costs in the digital age
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Stream B Legal aspects of tax administration
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Stream C Developing country tax administration in the digital age: Challenges and opportunities
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Chair: Adrian Sawyer
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Chair: Roberta Mann
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Chair: Wawan Juswanto
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11.00-11.20
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Richard Highfield, Michael Walpole & Chris Evans (UNSW Sydney) A diagnostic tool for assessing VAT compliance costs: Results of a pilot study and proposals for further development Paper |
Presentation
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Kristin Hickman (University of Minnesota) Restoring the Lost Anti-Injunction Act Paper
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Thailand
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11.20-11.40
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Martyn Knottenbelt (Inland Revenue New Zealand) Compliance costs of NZ taxpayers Presentation
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Kalmen Datt (UNSW Sydney) Tax system integrity and director’s obligations under the Corporations Act. A tale of two systems Paper |
Presentation
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Philippines
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11.40-12.00
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Q & A based upon previous 2 papers
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Q & A based upon previous 2 papers
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Q & A based upon previous 2 papers
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Stream A Tax compliance costs in the digital age (cont’d)
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Stream B Legal aspects of tax administration (cont’d)
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Stream C Developing country tax administration in the digital age: Challenges and opportunities (cont’d)
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Chair: Shirley Carlon
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Chair: Roberta Mann
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Chair: Wawan Juswanto
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12.00-12.20
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Karen Stark & Sharon Smulders (University of Pretoria & University of South Africa) Tax compliance costs of individuals in South Africa: Work in progress to establish a base line Paper |
Presentation
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Monica Bhandari (University College London) Limiting the recovery of overpaid tax in a UK/EU context Paper
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Malaysia
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12.20-12.40
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Miranda Stewart & Emily Millane (Australian National University) The legal framework for behavioral tax payment
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Indonesia
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12.40-13.00
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Q & A based upon previous 2 papers
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Q & A based upon previous 2 papers
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Q & A based upon previous 2 papers
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13.00-14.00
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Lunch
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Session 7 – Plenary (Chair: Professor Binh Tran-Nam) |
14.00- 14:30
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Jennie Granger PSM, International Monetary Fund:
Taxing times in the information age
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14.30- 15.00
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Shinichi Nakabayashi, Director of Administration, Management & Coordination, Asia Development Bank Institute, Japan:
Japanese perspectives on taxation and tax administration in a digital age
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15.00-15.30
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Afternoon Tea
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Session 8 Parallel |
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Stream A Tax administration and the sharing economy
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Stream B Transparency and information issues in the digital age
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Stream C Developing country tax administration in the digital age: Challenges and opportunities (cont’d)
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Chair: Miranda Stewart
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Chair: Gordon Mackenzie
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Chair: Wawan Juswanto
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15.30-15.50
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Clement Migai, Julia De Jong & Xue Peng (Vienna University of Economics and Business) The sharing economy: Turning challenges into compliance opportunities for tax administrations Paper |
Presentation
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Catriona Lavermicocca (Macquarie University) What do tax transparency reports tell us about tax governance and tax decision making by large corporations in Australia? Paper
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Kirbati
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15.50-16.10
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Jurie Wessels & Marina Bornman (University of Johannesburg) The tax compliance decision of the individual in business in the sharing economy
Paper
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Mahmoud Abdellatif Khalil & Salah Gueydi (Qatar University & Qatar Financial Center) Transformation of tax administrations’ functions in post-automatic exchange of information era: A developing country’s perspective
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Samoa
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16.10-16.30
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Ranjana Gupta (Auckland University of Technology) Everything but the kitchen sink: The evolution of the international exchange of information and disclosure rules on tax matters Paper
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Vanuatu
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16.30-16.55
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Q & A based upon previous 3 papers
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Q & A based upon previous 3 papers
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Q & A based upon previous 3 papers
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16.55-17.15
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Conference Closing Comments
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17.30
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Drinks at Ocean Bar
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