7th Annual NYU Tax Movie Night! (Mon., Apr. 11, 6:30 PM)

APESTAXP16.1-Tax Movie Night E-sign_Release

NYU Law Tax Anniversary Celebration (March 24, 2016)

This academic year at NYU Law marks the 70th Anniversary of the Graduate Tax Program and the 20th Anniversary of the International Tax Program.  On Thursday, March 24, 2016, we will host a celebration with alumni, faculty, and current students to commemorate these two significant milestones.    

The formal anniversary program will take place at 5:30 p.m. on March 24 in Greenberg Lounge in Vanderbilt Hall, located at 40 Washington Square South, and will be followed by a reception at approximately 7:00 p.m. 

The speakers at the formal program are:

  • Dean Trevor Morrison
  • M. Carr Ferguson, LLM ‘60
  • Victor Zonana ’64, LLM ‘66
  • John Samuels, LLM ‘75
  • Carlyn McCaffrey ’67, LLM ‘74
  • Noel Cunningham, LLM ‘75
  • Deborah Schenk, LLM ‘76
  • David Rosenbloom
  • Joshua Blank, LLM ‘07

About the Graduate Tax Program:

Founded in 1945, Dean Arthur Vanderbilt saw an opportunity to stake a claim to tax as an emerging field of law. Until the 1940s, tax had been regarded as solely the work of accountants. Vanderbilt envisioned the nation’s first program devoted to the teaching of tax law and policy, and in the process of launching it he helped to elevate NYU School of Law from a small, regional, commuter law school to the top-10 US law school it is today. For 70 years since its founding, the Graduate Tax Program has been the world’s premier platform for launching tax law careers in the nation’s top law firms, accounting firms, multinational corporations, the US government and legal academia.

About the International Tax Program:

Founded in 1996, the International Tax Program is an important component of NYU School of Law’s commitment to legal education for a global economy. The program welcomes approximately 25 students with non-US law degrees each year, many of whom come to their studies at the Law School after gaining experience in government or private practice. NYU School of Law offers the largest and most varied selection of international tax courses available at any US law school, and the program requires advanced courses in US international taxation, tax treaties, international tax policy, tax planning for cross-broader transactions and comparative international tax policy.


To RSVP, please click here.  We hope you can join us for the celebration!

Using the Administrative Procedure Act to Challenge IRS Guidance


Please join the NYU Graduate Tax Program for a discussion titled “Using the Administrative Procedure Act to Challenge IRS Guidance: Why Today’s Tax Lawyers Must Also Be Administrative Law Experts” on Thursday, February 4, 2016 from 10:30 AM to 12:00 PM in Vanderbilt Hall Room 216 (40 Washington Square South).  This program will highlight administrative law issues that are highly relevant for current and future tax lawyers.


  • Donald Korb, Of Counsel, Sullivan & Cromwell LLP, and Former IRS Chief Counsel
  • Professor Kristin Hickman, University of Minnesota Law School
  • James R. Gadwood, Associate, Sullivan & Cromwell LLP


  • Professor Joshua Blank, NYU School of Law

To view video of this event, please click here.  

NYU Graduate Tax Program Fall 2015 Events — Save the Dates!

The NYU Graduate Tax Program invites all NYU JD and Tax LLM students to join us for any or all of the following fall semester events:

    • STATE & LOCAL TAX CAREERS FORUM (Wed, Sept. 16th, 6-7:30 PM, VH 216). This program will address career opportunities for JD and LLM students interested in pursuing practice in the state & local taxation area.  Scheduled panelists include Helen Hecht (Multistate Tax Commission), Holly Hyans (Morrison & Foerster) and Jeff Saviano (E&Y LLP).  The program will be moderated by Professor Richard Pomp.  RSVP:  https://nyu.qualtrics.com/SE/?SID=SV_08IlJZEv9hcxeIt


    • TAX CAREERS IN GOVERNMENT (Tues, Sept 22nd, 10:55-11:55 AM, VH 208). This program will feature a roundtable discussion regarding tax careers in government and public service with Professor Lily Batchelder, who has just returned to the Law School after five years of government service.   Professor Batchelder served from 2010 to 2014 as the majority chief tax counsel for the US Senate Finance Committee. In 2014, she joined the White House as deputy director of the National Economic Council and deputy assistant to the President.  RSVP:  https://nyu.qualtrics.com/SE/?SID=SV_dgxPv7mFTVQOAwR



    • WHY BEPS? (Wed, Sept 30, 6:00-9:00 PM, VH 210 & Faculty Library; Sponsored by International Fiscal Association, USA Branch – NY Region). As you may know from recent headlines, the OECD is pursuing a multi-step action plan for combating base erosion and profit shifting (BEPS) by multinational corporations. This program will provide an overview of the events that have caused the OECD to pursue the BEPS project.  Panelists include Professor Willard Taylor, Professor David Rosenbloom, Manal Corwin (KPMG) and Patrick Brown.  Following the panel discussion, the International Fiscal Association (IFA) will host a reception for NY-area tax practitioners and our students.  RSVP:  https://nyu.qualtrics.com/SE/?SID=SV_0udBSmy17VqLpnn


    • OIL & GAS TAX PRACTICE (Mon, Oct 12th, 11:00 AM-12:00 PM, VH 202) Please join us for a special lunch with tax attorneys from ExxonMobil.  Professor Denney Wright, who is Senior Tax Counsel, Global Training and Development at ExxonMobil, and who is teaching Oil & Gas Taxation at the Law School, will visit us from Houston.  Several of Professor Wright’s colleagues will join him.  During the lunch we hope to cover three topics: (1) the duties and needs of the in-house tax department of a major corporation, (2) special features of oil & gas tax practice and (3) careers in tax at ExxonMobil.  RSVP:  https://nyu.qualtrics.com/SE/?SID=SV_9LZDOyueTmu41LL


    • 20TH ANNUAL TILLINGHAST LECTURE: PASCAL SAINT-AMANS (Tues, Oct 13th, 6:00 PM, Greenberg Lounge). We are thrilled that Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration, will join us to deliver this year’s Tillinghast Lecture on Intellectual Taxation.  The lecture is titled: “BEPS and Automatic Exchange of Information: Towards a New Architecture for International Tax Cooperation?”  Given the high interest in this topic, we expect a large turnout of practitioners from the NY region.  A brief reception will follow the lecture.  RSVP:  http://nyulaw.imodules.com/Tillinghast


    • AMERICAN ASSOCIATION OF ATTORNEY-CERTIFIED PUBLIC ACCOUNTANTS RECEPTION (Thurs, Oct 22nd, 6:30-8:30 PM, Faculty Library). Please join us for a reception hosted by the American Association of Attorney-Certified Public Accountants (AAA-CPA).  Many members of the group are tax alumni and they are very interested in meeting our current students and faculty.  RSVP: https://nyu.qualtrics.com/SE/?SID=SV_0k5KUCNzgpS4b6l


    • GRADUATE TAX PROGRAM COOKIES, COCOA AND COFFEE (Tues, November 24, 11:00 AM-12:00 PM, Faculty Club, D’Agostino Hall). As we near the Thanksgiving break and the end of the fall semester, please join us for cookies, coffee and hot cocoa for tax students and tax faculty.  The event will be informal (no panels or presentations) and please feel free to attend for as much or as little time as is convenient for your schedule.  RSVP: https://nyu.qualtrics.com/SE/?SID=SV_1TjC6LtalcgoCnH

Tax LLM Orientation Events — Week of August 24

During the week of August 24th, we will welcome all incoming Tax LL.M. students at the following tax orientation events:

  • Tax Specialization Meeting (Monday, August 24th, 3:30 PM to 5:00 PM, Greenberg Lounge, 1st Floor of Vanderbilt Hall). This session will address degree requirements, course selection and the tax job market, among other topics.  This session is mandatory for all full-time Tax LL.M. students.
  • Tax Welcome Reception (Monday, August 24th, 5:00 PM to 6:00 PM, Greenberg Lounge, 1st Floor of Vanderbilt Hall). Shortly after the tax specialization meeting, we will welcome you with a wine and cheese reception.  This will also be a great opportunity for you to meet your classmates.  This event is open to all Tax LL.M. students.
  • Tax Alumni Advising Breakfast (Tuesday, August 25th, 9:00 AM to 10:30 AM, Lipton Hall and the Faculty Club, D’Agostino Hall, 110 West 3rd Street). Recent alumni of the Graduate Tax Program will join us for a light breakfast to answer your questions and offer advice.  The atmosphere will be casual, so feel free to stay for all or part of the event.  This event is open to all Tax LL.M. students.
  • Tax Faculty Lunch (Tuesday, August 25th, 12:00 PM to 1:30 PM, Greenberg Lounge, 1st Floor of Vanderbilt Hall). At this lunch, you will have a chance to meet with the tax faculty.  This event is open to full-time Tax LL.M. students only.  During the academic year, you will be assigned to a faculty advisor.  Many of our faculty advisors will be at the lunch.
  • Tax Research Workshop (Friday, August 28nd, 3:00 PM to 4:00 PM, Furman Hall Room 216). At this workshop, Professor Joshua Blank will provide an overview of helpful tax research tools that you can use as students at NYU and during your careers as practicing tax lawyers.  He will also provide general advice regarding class and exam preparation.  This event is open to all Tax LL.M. students.  Full-time Tax LL.M. students are strongly encouraged to attend.

NYU/ACTL Joint Tax Conference: Cross Border investments and other current tax issues for hedge funds, other partnerships, REITs and RICs — Thurs, April 30th

NYU School of Law/Amsterdam Centre for Tax Law (ACTL) Joint Conference:

Cross Border investments and other current tax issues for hedge funds, other partnerships, REITs and RICs

Thursday, April 30th

8:30 a.m. – 1:00 p.m.

NYU School of Law — Lipton Hall, D’Agostino Hall, 110 West Third Street

Please join us for a half-day conference on cross border investments and other current tax issues for hedge funds, other partnerships, REITs and RICs.  This conference is a co-operation between the Graduate Tax Program of New York University School of Law and the Amsterdam Centre for Tax Law (ACTL) of the Faculty of Law of the University of Amsterdam.  The schedule for the program is below.

To RSVP, please click here: https://nyu.qualtrics.com/SE/?SID=SV_9NzlSxEwXst2Hn7 .


Thursday, April 30th

8:30-9:00 a.m.: Registration

9:00-9:15 a.m.: Opening: Professors Joshua Blank (NYU) and Dennis Weber (ACTL)

9:15-11:00 a.m.: Panel 1: Cross-border investments by and in hedge funds, other partnerships, RICs and CIVs

  • Victor Zonana (Adjunct Professor of Law NYU)
  • David Miller (Cadwalder/Adjunct Professor of Law NYU)
  • Eric Sloan (Principal Deloitte Tax LLP/Adjunct Professor Georgetown Law)
  • Elena Virgadamo (United States Treasury Department)

11:00-11:15 a.m.:  Break

11:15 a.m. – 1:00 p.m.: Panel 2: Cross border investments in and by REITs and other REIT issues

  • Willard Taylor (Of Counsel, Sullivan & Cromwell LLP/Adjunct Professor, NYU)
  • Ray Beeman (Principal, Ernst & Young/Adjunct Professor, Georgetown Law)
  • John Steines (Professor of Law, NYU)
  • Lauralee Coady (Staff of the Joint Committee on Taxation)
  • Hein Vermeulen (Professor, Faculty of Law University of Amsterdam/Tax Advisor, PwC)

6th Annual NYU Tax Movie Night: “Tax and Marriage” — April 15, 6:30 PM


APESTAXP15.3-Tax Movie Night blog image RELEASE

6th Annual NYU Tax Movie Night!
“Tax and Marriage”
Hosted by the NYU Graduate Tax Program

Wednesday, April 15th, 6:30-9:00 PM
NYU School of Law
Room 204, Vanderbilt Hall, 40 Washington Square South

On Wednesday, April 15thafter you file your tax returns – please join us for the 6th Annual NYU Tax Movie Night! This year’s event is titled “Tax and Marriage.” We will screen four classic television episodes, where principal characters encounter tax issues as married couples. The episodes featured are from “The Bob Newhart Show” (1977), “The Wonder Years” (1989), “Roseanne” (1990) and “The Simpsons” (1998). Professor Lawrence Zelenak, the Pamela B. Gann Professor of Law at Duke Law School, will join us as a special guest speaker and will lead a discussion following the screening. Refreshments, including popcorn, will be served.

We should have plenty of space, but we would like to get a sense of how much food to order. To RSVP, please click here or paste the following in your browser: https://nyu.qualtrics.com/SE/?SID=SV_02E9IEq1OxjOxlH  .  We hope to see you there!

The Shelf Project: Professor Calvin Johnson (Mon, March 30, 2:00 PM, VH 202)

Cal Johnson

Professor Calvin Johnson

Please join us on Monday, March 30 from 2:00 PM to 3:30 PM in Vanderbilt Hall Room 202 for a presentation by Professor Calvin Johnson of the University of Texas School of Law titled The Shelf Project:  79 Ways to Raise Revenue by Making the Tax System Fair and More Efficient.  This Shelf Project consists of proposals to help Congress when it attempts to raise revenue in the coming years.  The full inventory of shelf projects can be accessed here.

Fourth Annual NYU/UCLA Tax Policy Symposium: Thomas Piketty’s Capital in the Twenty-First Century

PikettyOn Friday, October 3rd from 9:00 AM to 4:00 PM, at NYU School of Law, the Fourth Annual NYU/UCLA Tax Policy Symposium will address Thomas Piketty’s groundbreaking and best-selling book, Capital in the Twenty-First Century. The day-long event will consist of five panels featuring leading scholars who will analyze the book from economic, legal, historical, political science and philosophical perspectives. Thomas Piketty will participate in the discussion and deliver responses to each of the papers presented.

Confirmed panels and paper presentations are:

Wojciech Kopczuk, Columbia University; moderated by David Kamin, NYU School of Law
Joseph Bankman, Stanford Law School, and Daniel Shaviro, NYU School of Law; moderated by Eric Zolt, UCLA School of Law
Gregory Clark, UC-Davis; moderated by Joshua Blank, NYU School of Law
Suzanne Mettler, Cornell; moderated by Jason Oh, UCLA School of Law
Liam Murphy, NYU School of Law; moderated by Kirk Stark, UCLA School of Law

All papers will be published in the Tax Law Review in 2015.

Due to the anticipated high interest in this event, participation will be limited to NYU Law and UCLA School of Law faculty, students and invited guests. An invitation and registration information will be e-mailed shortly.

The NYU/UCLA Tax Policy Symposium hosted by NYU School of Law and UCLA School of Law is a joint annual conference focusing on tax policy issues from both a legal and economic perspective. It provides a forum in which leading scholars, policymakers, and practitioners can analyze complex tax policy questions and options for reform, and brings together members of both NYU Law’s tax law faculty and UCLA Law’s business law and policy program. It builds on tax policy symposia that have historically been hosted by the Tax Law Review, the premier law school journal for tax policy scholarship, and the UCLA Colloquium on Tax Policy and Public Finance, started in 2004. Financial support for this conference is provided by NYU School of Law and the Lowell Milken Institute of Business Law and Policy, UCLA School of Law.

Address by Jason Furman: Business Tax Reform and Economic Growth (Sept 22, 6:30 PM)

Jason Furman

Please join us on Monday, September 22nd from 6:30 PM to 8:00 PM in Vanderbilt Hall Room 220 for an address by Jason Furman, Chairman of the Council of Economic Advisers at the White House, titled Business Tax Reform and Economic Growth.

Prior to his current role, Jason Furman served as Assistant to the President for Economic Policy and the Principal Deputy Director of the National Economic Council.  From 2007 to 2008, Furman was a Senior Fellow in Economic Studies and Director of the Hamilton Project at the Brookings Institute.  Previously, he served as a Staff Economist at the Council of Economic Advisers, a Special Assistant to the President for Economic Policy at the National Economic Council under President Clinton and Senior Adviser to the Chief Economist and Senior Vice President of the World Bank.  Furman was the Economic Policy Director for Obama for America.

Following the address, we will also save time for a question-and-answer session.  Professor David Kamin, NYU School of Law, will moderate the discussion.

To RSVP, please click here or paste the following in your browser: https://nyu.qualtrics.com/SE/?SID=SV_0wxj2Yl4cNyixSZ .

We hope that you will join us for what promises to be an illuminating discussion.  Light refreshments will be served.

Tax Reform 2017: Incremental or Fundamental? A Public Lecture by Martin Sullivan, Tax Analysts – April 28th from 6:00-7:30PM

Martin Sullivan

Martin Sullivan

Please join us on Monday, April 28th from 6:00 PM to 7:30 PM for a public lecture by Martin Sullivan, titled “Tax Reform 2017: Incremental or Fundamental?”  The event will take place in Vanderbilt Hall Room 204, 40 Washington Square South.

Martin Sullivan is the chief economist of Tax Analysts (publisher of Tax Notes) and is a leading expert on federal tax reform. He is a contributing editor for Tax Analysts’ daily and weekly publications.  Sullivan has written over 500 economic analyses for Tax Analysts and is the author of two books on tax reform, including the recent Corporate Tax Reform: Taxing Profits in the 21st Century.  He is also a regular contributor to Tax Analysts’ blog and Forbes.com.  He has testified before Congress on numerous occasions.  Previously, Sullivan taught economics at Rutgers University and served as a staff economist at the U.S. Department of the Treasury and later at the congressional Joint Committee on Taxation.  Sullivan graduated magna cum laude from Harvard College and received a PhD in economics from Northwestern University.

To RSVP for this event, please click here: https://nyu.qualtrics.com/SE/?SID=SV_0Upqga8MzK407fT .  Light refreshments will be served.

We hope you will join us for this timely discussion of prospects for tax reform in the United States.

James S. Eustice Memorial Fun Run (Thurs., May 8th, 7:15 AM) – TIME CHANGE

Eustice Marathon

Professor James S. Eustice,
NYC Marathon, 1979

Unfortunately, as a result of expected inclement weather, this event will be POSTPONED until Thursday, May 8th at 7:15 AM. We hope you can join us on the new date (when the weather will hopefully be more cooperative). Details are below.


On Thursday, May 8th from 7:15 AM to 8:30 AM, the Graduate Tax Program will host its first James S. Eustice Memorial Fun Run in Hudson River Park.

Professor James S. Eustice was a legendary tax scholar and lawyer, who served on the faculty of NYU School of Law for several decades, most recently as the Gerald L. Wallace Professor of Taxation Emeritus.  Professor Eustice passed away in 2011.  Professor Eustice’s treatise, Federal Income Taxation of Corporations and Shareholders, co-authored with Professor Boris Bittker of Yale Law School, has long been viewed as the authoritative work on the subject, and has been widely cited by the Supreme Court and used by tax academics and practitioners regularly.  In addition, Professor Eustice was an avid runner and he participated in dozens of marathons.

In honor of the arrival of spring and Professor Eustice, we hope you will join us for a fun, 3-mile run along the Hudson River.  The event will be very casual – so please join us whether you run, jog or speedwalk.  Members of the tax faculty, including Professors Kamin, Steines, Speck and Blank will participate.  Here are the key details:

WHAT: James S. Eustice Memorial Fun Run

WHEN:  **NEW DATE** Thursday, May 8th, 7:15 AM – 8:30 AM

WHERE: Please gather along the Hudson River at West 12th Street and West Street.  Shortly after 7:15 AM, we will run from this point downtown to Stuyvesant High School and then we will return back uptown to West 12th Street.  The total distance is approximately 3 miles.  After the run, we will have bagels and light refreshments.

RSVP: Please click here: https://nyu.qualtrics.com/SE/?SID=SV_8iBEB6mdDQDyuzz .

RAIN POSSIBILITY: Please check your e-mail during the evening of Wednesday, April 30th.  If heavy rain is anticipated, we may postpone the event.

If you have any questions, please e-mail Hannah Olson at hannah.r.olson@nyu.edu .  We hope you can join us!

Fixing U.S. International Taxation by Daniel Shaviro – Monday, April 28th, 12:30 PM to 1:50 PM – Vanderbilt Hall Room 220, 40 Washington Square South

GTP header

Please join us for a discussion of Professor Daniel Shaviro’s current book, Fixing U.S. International Taxation (Oxford University Press, 2014). 

Following a presentation by Professor Shaviro of key themes from the book, leading experts in the field will offer commentary.  We are thrilled that Martin Sullivan, Chief Economist at Tax Analysts (publisher of Tax Notes), and Professor Itai Grinberg, Georgetown University Law Center, will join us.  We will also save time for a question-and-answer session with the audience.

To RSVP for this event, please click here .

A brief description of Fixing U.S. International Taxation is below:

“International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most other countries, are widely recognized as dysfunctional. The existing debate over how to reform the U.S. tax rules is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of U.S. companies with the allowance of foreign tax credits, versus outright exemption of the companies’ foreign source income.  In Fixing U.S. International Taxation, Daniel N. Shaviro explains why neither of these solutions addresses the fundamental problem at hand, and he proposes a new reformulation of the existing framework from first principles. He shows that existing international tax policy frameworks are misguided insofar as they treat “double taxation” and “double non-taxation” as the key issues, conflate the distinct questions of what tax rate to impose on foreign source income and how to treat foreign taxes, and use simplistic single-bullet global welfare norms in lieu of a comprehensive analysis.  Drawing on tools that are familiar from public economics and trade policy, but that have been under-utilized in the international tax realm, Shaviro offers a better analysis that not only reshapes our understanding of the underlying issues, but might point the way to substantially improving the prevailing rules, both in the U.S. and around the world.”  The book is available on Amazon here .

We hope that you will join us for what promises to be an illuminating discussion.  Light refreshments will be served.  The event will be held on Monday, April 28th, 12:30 PM to 1:50 PM in Vanderbilt Hall Room 220, 40 Washington Square South.

5TH ANNUAL TAX MOVIE NIGHT! – THURS, APRIL 3rd, 6:30-8:30 PM in VH 204

Tax movie night

 Please join us for the 5th Annual NYU Tax Movie Night!  This year’s event is titled “Tax and City.”  We will screen four classic television episodes, where characters encounter tax issues while living in New York City during the “Mad Men” era.  The episodes featured are from “The Dick Van Dyke Show” (1965), “Occasional Wife” (1966), “That Girl” (1969) and “The Odd Couple” (1973).  Professor Lawrence Zelenak from Duke Law School will join us as a special guest speaker and will lead a discussion following the screening.  Refreshments, including popcorn, will be served.

We should have plenty of space, but we would like to get a sense of how much food to order.  To RSVP, please click here or paste the following in your browser: https://nyu.qualtrics.com/SE/?SID=SV_6kWZPW7lfgWQLlz .

Tax and Corporate Social Responsibility – Tuesday, March 25th from 9:00am–12:30pm in Lipton Hall

APESTAXP14 1 Tax  Corp Responsibility Poster

The NYU Journal of Law & Business and the NYU Graduate Tax Program cordially invite you to participate in a half-day symposium titled “Tax and Corporate Social Responsibility” on Tuesday, March 25, 2014 from 9:00 a.m. to 12:30 p.m. in Lipton Hall, D’Agostino Hall, NYU School of Law, located at 108 West Third Street.

From the enactment of the corporate excise tax in 1909 to the present, the corporate tax in the United States has generated intense debate.  Topics at the center of this debate have ranged from the fundamental purpose of the tax to moral obligations of corporations to pay tax to tax transparency and accountability.  This half-day symposium will continue the discussion by addressing two questions:  Should corporations pay tax?  And should corporate tax returns be public?  Each panel will feature leading tax and corporate law scholars and distinguished practitioners.  Participation from the audience in the discussion will be encouraged.

This program is free of charge and will offer attendees 3 credits of CLE in the Area of Professional Practice.

For more information and to RSVP for the event, please click here, or copy and paste the following registration link:  https://nyu.qualtrics.com/SE/?SID=SV_9mNXKhb9QHyr2w5 .  If you have any questions, please contact Hannah Olson at hannah.r.olson@nyu.edu.


Tax and Corporate Social Responsibility, March 25th, 9:00 AM to 12:30 PM

Breakfast and Registration  9:00-9:20 a.m.

 Welcome Remarks  9:20-9:30 a.m.

 Panel 1: Should Corporations Pay Tax?  9:30-10:50 a.m.

 ModeratorMitchell Kane, Gerald L. Wallace Professor of Taxation, NYU School of Law

Presenter: Reuven Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan Law School, Taxation, Corporate Social Responsibility and the Business Enterprise


 Peter Barnes, Senior Lecturing Fellow, Duke Law School, and Former Senior Tax Counsel, General Electric

Michael Schler, Partner, Cravath, Swaine & Moore LLP

Helen Scott, Professor of Law and Co-Director of Jacobson Leadership Program on Law and Business, NYU School of Law

Break 10:50-11:00 a.m.

 Panel 2: Should Corporate Tax Returns Be Public? 11:00 a.m.–12:20 p.m.

 ModeratorDavid Kamin, Assistant Professor of Law, NYU School of Law

Presenter: Joshua Blank, Professor of Tax Practice and Faculty Director of the Graduate Tax Program, NYU School of Law, Reconsidering Corporate Tax Privacy


 Allison Christians, H. Heward Stikeman Chair in the Law of Taxation, McGill University Faculty of Law

Reuven Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan Law School

Peter Barnes, Senior Lecturing Fellow, Duke Law School, and Former Senior Tax Counsel, General Electric

 Closing Remarks 12:20-12:25 p.m.



 Panel 1: Should Corporations Pay Tax?



Panel 2: Should Corporate Tax Returns Be Public?


On WEDNESDAY, MARCH 12th from 12:30 to 1:30 PM in VANDERBILT HALL 202, the Graduate  Tax Program will host a meeting for all J.D. students interested in learning about the J.D./LL.M in Taxation program and related scholarship opportunities.

At the meeting, we will discuss the following:

  • J.D./LL.M. IN TAXATION: Current NYU J.D. students can receive up to 12 credits of LL.M. advanced standing for certain tax courses taken at NYU School of Law and may qualify to obtain a Tax LL.M. with only one additional full-time semester of post-J.D. study. NOTE: For 3Ls who may be interested in this program, THE DEADLINE TO APPLY IS TUESDAY, APRIL 1, 2014.
  • TAX POLICY FELLOWSHIP: A small number of 3L J.D./LL.M. in Taxation candidates will be selected to spend up to six months as interns at the U.S. Department of the Treasury or the Staff of the Joint Committee on Taxation during Summer 2014 and Fall 2014. A stipend is available, absent outside funding. The fellows will complete the LL.M. in Taxation during the Spring 2015 semester and may receive a scholarship for their semester as LL.M. students.
  • TAX LAW REVIEW SCHOLARSHIP: The Tax Law Review (TLR), the premier law school journal for tax policy scholarship, often awards a one-half tuition, merit-based scholarship to a J.D./LL.M. student. The winners of the TLR Scholarships serve as student editors, who do cite checking, proofreading, etc. This involves a commitment of approximately 15 hours a week. Students who are eligible to apply are current 2Ls interested in the J.D./LL.M. in Taxation program. A student must have completed Income Taxation and priority will be given to a student who has taken an additional tax course(s).

We will explain all of these opportunities in more detail and answer your questions at the meeting on Wednesday, March 12th at 12:30 PM in Vanderbilt Hall Room 202. If you are unable to attend, please feel free to direct any questions to John Stephens, Director of the Graduate Tax Program, or Professor Joshua Blank, Faculty Director of the Graduate Tax Program.

Graduate Tax Program Lunch Series with William McRae – February 11th, from 12:30-1:30PM in Snow Dining Room

On Tuesday, February 11th, from 12:30 PM to 1:30 PM in Snow Dining Room, William McRae (LL.M. ’02) will be the first guest speaker of Spring 2014 for the Graduate Tax Program Lunch Series.

Bill McRae

William McRae

William McRae is a Partner in the Tax Group at Cleary in New York.  His practice focuses on U.S. federal income tax matters, including the taxation of financial products, corporate transactions and international mergers and acquisitions.  Mr. McRae is a member of the Bar of New York, and the New York State Bar Association, where he serves on the Tax Section Executive Committee.  He regularly speaks on tax matters at conferences, and has published several articles on tax matters, including “Financial Modeling from the Bench: Bank One and the Internal Revenue Service’s Attempt to Fix the Consequences,” Journal of Taxation and Regulation of Financial Institutions, Nov/Dec 2003, Vol. 17, No 2; “Character and Timing Rules in the Proposed Contingent Swap Regulations: First, Do No Harm,” Journal of Taxation and Regulation of Financial Institutions, March/April 2005, Vol. 18, No 4; “Contingent Interest Convertible Bonds and The Economic Accrual Regime”, “Everything I Know About New Financial Products I Learned from DECS” (published by the Practising Law Institute).

If you are a current NYU student and are interested in participating, please e-mail Hannah Olson.

Meet the Tax Press (Tues., Oct. 22nd from 2PM to 4PM)

On Tuesday, October 22nd from 2:00 PM to 4:00 PM in Vanderbilt Hall Room 206, please join us for a discussion with Zach Carter (Huffington Post), Jia Lynn Yang (Washington Post) and Reihan Salam (National Review), three reporters who cover tax stories. The panel will discuss what makes a great “tax story”, the sources of information for tax stories, why certain tax issues are often misreported in the press and, of course, tax issues in the ongoing budget debate.  Professor Erin Scharff will moderate the discussion. To RSVP please click here.

Reihan Salam

Jia Lynn Yang

Zach Carter

Orly Mazur LL.M. ’13 Wins 2013 Bradford Prize

Congratulations to Orly Mazur LL.M. ’13, the winner of the 2013 David F. Bradford Memorial Prize for Best Paper in Taxation. The Bradford Prize is dedicated to the memory of David F. Bradford, who taught at Princeton University and NYU School of Law.

Orly’s paper is titled “Taxing the Cloud”. A brief abstract of the paper follows:

After decades of expanding worldwide, companies have now reached the clouds. The cloud represents a new method of using information technology resources that may forever change how we use our computers and the Internet. Instead of purchasing or downloading software, we can now use the Internet to access software and other fundamental computing resources located on remote computer networks operated by third parties. These transactions offer companies lower operating costs, increased scalability and improved reliability, but also give rise to a host of international tax issues. Despite the rapid growth and prevalent use of cloud computing, U.S. taxation of international cloud computing transactions has yet to receive significant scholarly attention. This Article seeks to fill that void by analyzing the U.S. tax implications of operating in the cloud. Such an analysis shows that the technological advances associated with the cloud put pressure on traditional U.S. federal income tax principles, which creates uncertainty, compliance burdens and liability risks for companies and a potential loss of revenue for the government. In light of these problems, federal attention is warranted to clarify how U.S. federal income tax principles apply to businesses operating in the cloud. Thus, this Article proposes that Congress and Treasury issue guidance that clearly addresses the U.S. tax implications of international cloud computing services. Specifically, Congress should issue new statutory guidance to clarify the characterization, source, and taxation of global cloud computing transactions and collaborate with other countries to achieve international consensus on these issues. Together these changes will ensure that the United States appropriately taxes the cloud and does so in a manner that minimizes double taxation and promotes efficiency, equity and administrative simplicity.

– Orly Mazur


Book Symposium on Dan Shaviro’s Fixing U.S. International Taxation at Hebrew University Law School

In June, Daniel N. Shaviro, Wayne Perry Professor of Taxation, participated in a symposium at Hebrew University Law School on his forthcoming book, Fixing U.S. International Taxation (Oxford University Press, 2014).  The commentators were Steve Shay (Harvard), Yariv Brauner (Florida), and Fadi Shaheen (Rutgers-Newark).

The NYU Graduate Tax Program

This Web site contains the latest news about events and happenings at the NYU Graduate Tax Program, the preeminent program of its kind. It is a resource for our students, faculty, alumni and anyone interested in learning more about our program.

Here is a link to the main Graduate Tax Program Web site which contains course information, faculty profiles and more.