William Byrnes' Tax, Wealth, and Risk Intelligence

Texas A&M International Tax Brochure: https://law.tamu.edu/distance-education/international-tax

• Join the Texas A&M Aggie alumn network of 500,000+ strong to open doors (and appreciate SEC football).
• 150+ current graduate enrollment for risk, tax risk, and wealth management curriculum.
• Experience real-world case studies by industry leaders through an interdisciplinary approach to team learning.
• Degree options for all tax professionals — lawyers (Master of Laws, LL.M.) and accountants, economists, financial professionals (Master of Jurisprudence, M.Jur.).

Texas A&M, annual budget of $6.3 billion (FY2020), is the largest U.S. public university, one of only 60 accredited U.S. universities of the American Association of Universities (R1: Doctoral Universities – Highest Research Activity) and one of only 17 U.S. universities that hold the triple U.S. federal grant of Land, Sea, and Space!

• Ranked in top 20 public universities by Wall Street Journal / Times Higher Education 2020,
• #1 endowment for U.S. public universities, #7 overall
• #1 of U.S. public universities for a superior education at an affordable cost
• #1 for most CEOs employed by Fortune 500
• Rank 11th “Best Public Colleges” Money’s Best Colleges Report, 2019
• Washington Monthly 2020 ranked Texas A&M No. 10 – the only institution in Texas among the top 60 – in its ranking of universities that contribute most to the public good in areas of social mobility, research, and promoting public service.

SUMMER 2020 (May 18 through June 30) (register now)

FATCA, CRS, AEoI, Systems and Data: 3 credits (meet 8:00am Wednesday and 9am Sunday Central Daylight Dallas time zone)

• Week 1. May 18: FATCA, CRS, and EU: nationality, residency, data sharing: Dr. Bruno Da Silva (Loyens & Loeff) and William Byrnes (TAMU).
• Week 2. May 25: FATCA/CRS and the Asset Management Industry, intermediaries: Denise Hintzke (Deloitte)
• Week 3. June 1: FATCA Withholding Compliance, overlap with QI: Denise Hintzke (Deloitte)
• Week 4. June 8: Documentation FATCA v CRS: Melissa Muhammad (IRS LB&I)
• Week 5. June 15: FATCA IGAs & CRS Risk Management Melissa Muhammad
• Week 6. June 23: Financial Institutions Systems And Data: Haydon Perryman (Bank of America, UBS, Barclays, RBS and Lloyds)
• Week 7 capstone for both Summer courses: “Tax Technology and the future of Tax Departments” Dr. Debora Correa Talutto

International Tax Risk Management I (Data, Analytics & Technology) 3 credits (meet Tuesday and Friday at 8:00am Central Daylight Dallas time zone)

• Week 1. May 18: General tax risk management approach Dr. Knut Olsen
• Week 2. May 25: BEPS: Dr. Bruno Da Silva (Loyens & Loeff), and William Byrnes (TAMU).
• Week 3. June 1: CbCR & Analytics David Deputy, Vertex
• Week 4. June 8: LOB / PPT / MLI: Dr. Bruno da Silva (Loyens & Loeff)
• Week 5. June 15: Future of Analytics & Technology from a Risk Management Perspective: Dr. Paula de Witte
• Week 6. June 23: Interest (thin cap, EBIDTA), Debt/Equity Melissa Muhammad (IRS LB&I)
• Week 7 capstone for both Summer courses: “Tax Technology and the future of Tax Departments” Dr. Debora Correa Talutto

FALL 2020 (Aug 23 through Nov 23) 3 credits (meet Wednesday and Sunday at 8am Central Daylight Dallas time zone)

Domestic Systems International Tax Risk Management

• Week 1 Aug 23 maybe Brazil/Canda? (extractive) Oil & Gas ask Susana Bokobo, global tax policy director Repsol
• Week 2 Aug 30 Mexico Aug 30 Mexico
• Week 3 Sept 6 India (services)
• Week 4 Sept 13 China (supply chain)
• Week 5 Sept 20 Japan Dr. Maji Rhee (Waseda)
• Week 6 Sept 27 Brazil

International Tax Risk Management II (Data, Analytics & Technology) 3 credits (meet Wednesday and Sunday at 8am Central Daylight Dallas time zone)

• Week 1 Oct 11 Manufacturing I Niraja Srinivasan Pillar 1
• Week 2 Oct 18 Manufacturing II (DEMPE & Supply Chain) Niraja
• Week 3 Oct 25 Manufacturing III (Customs) Niraja
• Week 4 Nov 1 Tax of Patents / Technology, Dr. Brigitte Muehlmann (Daylight time ends, Wednesday and Sunday at 8am Central Standard Dallas time zone)
• Week 5 Nov 8 Tax Risk & Tax Technology, Dr. Brigitte Muehlmann
• Week 6 Nov 15 Tax Risk & Tax Technology, Dr. Brigitte Muehlmann

International Tax & Tax Treaties I: Residency Dr. Bruno Da Silva (Loyens & Loeff), and William Byrnes (TAMU) 3 credits (meet Wednesday and Sunday at 8am Central Daylight Dallas time zone)

• Week 1 Aug 23 Domestic Tax Rights; Double Taxation; Tax Treaty Allocation Of Tax Rights
• Week 2 Aug 30 Types Of Taxes; Tax Treaty Interpretation
• Week 3: Sept 6 Tax Jurisdiction Over Persons, Tax Treaty Interpretation
• Week 4: Sept 13 Tax Jurisdiction of Corporations; Tax Treaty Interpretation & Application
• Week 5: Sept 20 Tax Jurisdiction of Entities
• Week 6: Sept 27 Low Tax Risk: OECD Pillar II, C.F.C., U.S. Tax Reform (GILTI, BEAT) 

International Tax & Tax Treaties II: Source Dr. Bruno Da Silva (Loyens & Loeff), and William Byrnes (TAMU) 3 credits (meet Wednesday and Sunday at 8am Central Daylight Dallas time zone)

• Week 1 Oct 11 Tax of Business Income (PE, Nexus)
• Week 2 Oct 18 Tax of Investment Income
• Week 3: Oct 25 Taxation of Services and Employment Income (including DST)
• Week 4: Nov 1 Double Taxation and Tax Credits
• Week 5: Nov 8 Tax Accounting
• Week 6: Nov 15 Introduction to Management of Tax and Data
• Capstone Nov 23: Groups Create Client Case Studies

SPRING 2021 (Jan 10 – April 26)

U.S. Tax Risk Management (Data, Analytics & Technology) 3 credits (Wednesday and Sunday at 8am Central Standard Dallas time zone)

• Week 1 January 10, 2021 Outbound / FDII Melissa Muhammad (IRS LB&I)
• Week 2 January 17, 2021 Inbound / BEAT Melissa Muhammad
• Week 3 January 24, 2021 [check the box] Form 1120 Documentation: Neelu Mehrotra: EY
• Week 4 January 31, 2021 [Subpart F & GILTI, PTEP ] Form 5471 Documentation: Neelu Mehrotra: EY
• Week 5 February 7, 2021 M&A or topic and Neelu Mehrotra: EY
• Week 6 February 14, 2021 FTCs; wrap-up: Melissa Muhammad 

E.U. International Risk Management 3 credits (Wednesday and Sunday at 9am Central Daylight Dallas time zone)

• Week 1 February 28, 2021 General Framework & Fundamental Freedoms
• Week 2 March 7, 2021 P/S + Interest / Royalty
• Week 3 March 21, 2021 M&A directive
• Week 4 March 28, 2021 Cross-Border Losses – Dr. Bruno Da Silva
• Week 5 April 4, 2021 Free Movement of Capital (investment funds)
• Week 6 April 11, 2021 ATAD, DAC 6, Abuse – Dr. Bruno da Silva
• Capstone Week: Build a client case study, wrap up 

Transfer Pricing Risk Management: Tangibles, Methods, Economics, and Data (William Byrnes course material professor)

• Week 1 January 13 Arm’s Length Standard (v Formulary Approach) Dr. Bruno Da Silva & William Byrnes
• Week 2 Jan 20 CUP & Comparables  Dr. Lorraine Eden
• Week 3 Jan 27 Cost Plus & Resale Minus  Dr. George Salis
• Week 4 Feb 3: Comparable Profits Method & TNMM Dr. George Salis
• Week 5 Feb 10 Profit Split Dr. George Salis
• Week 6 Feb 17 Best Method Dr. Lorraine Eden 

Transfer Pricing Risk Management: Intangibles and Services (William Byrnes course material professor)

• Week 1 March 2 Intangibles Royalty Rates CUT, CPM  Dr. Debora Correa Talutto
• Week 2 March 16 CSA Intangibles Buy In/Out Dr. George Salis & William Byrnes
• Week 3 March 23 Digital Business Unitary Apportionment Dr. Bruno Da Silva
• Week 4 March 30 Digital Value Chain, Internet of Things Dr. Lorraine Eden
• Week 5 April 6 U.S. v OECD v UN Manual case study Extractive Industries, Financing Hafiz Choudhury
• Week 6 April 13 Restructuring the Business, Services case study Hafiz Choudhury
• Week 7 April 20 – 26: Capstone Hand-On Week with Tax Analytic databases “Tax Technology and the Future of Transfer Pricing” Dr. Debora Correa Talutto: analytic resources available through Texas &AM library: Thomson OneSource, Bureau van Dyk (Moodys), and CrossBorder AI Solutions