Wealth & Risk Management Blog

William Byrnes (Texas A&M) tax & compliance articles

C.V.

free downloads of my articles and book chapters at SSRN: http://ssrn.com/author=339796

LexisNexis

  1. Lexis Guide to FATCA Compliance (LexisNexis Matthew Bender 2013, 2014, 2015) (William Byrnes & Robert Munro)
  2. Practical Guide to U.S. Transfer Pricing (LexisNexis Matthew Bender 2013, 2014, 2015) (William Byrnes (& Robert Cole deceased))
  3. Taxation of Intellectual Property and Technology (LexisNexis Matthew Bender, New York 2015).
  4. Money Laundering, Asset Forfeiture and Recovery, and Compliance- A Global Guide (LexisNexis Matthew Bender 2011, 2012, 2013, 2014, 2015) (William Byrnes & Robert Munro) (multi-volume)
  5. Federal Taxation of Oil and Gas (LexisNexis Matthew Bender, New York 2016)
  6. International Withholding Tax Treaty Guide (LexisNexis Matthew Bender, New York 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015) (William Byrnes & Robert Munro)
  7. Tax Havens of the World (LexisNexis Matthew Bender, New York 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015) Vol. 1 – Vol. 3 (William Byrnes & Robert Munro)
  8. Foreign Trade Briefs. (LexisNexis Matthew Bender, New York 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015) Vol. 1 & Vol. 2 (William Byrnes & Robert Munro)
  9. FATCA Advisor, in Lexis® Practice Advisor (LexisNexis 2015)

Wolters Kluwer

  1. International Trust Laws & Analysis (& Company Laws) (Kluwer Law International 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015) Vol. 1 – Vol. 9 (William Byrnes & Robert Munro) (multi-volume)
  2. Principles of International Taxation (electronic textbook in cooperation with Kluwer Law International 1998) (William H. Byrnes et al.)
  3. Tax Treaties (electronic textbook in cooperation with Kluwer Law International 1998) (William H. Byrnes et al.)

National Underwriter

  1. Tax Facts on Insurance & Employee Benefits (The Nat’l Underwriter Co. 2012, 2013, 2014, 2015) Vol. 1 & Vol. 2 (William Byrnes & Robert Bloink)
  2. Tax Facts on Investments (The Nat’l Underwriter Co., 2012, 2013, 2014, 2015) (William Byrnes & Robert Bloink)
  3. Tax Facts on Individuals and Small Business (The Nat’l Underwriter Co., 2014, 2015) (William Byrnes & Robert Bloink)
  4. Nat’l Underwriter Advanced Markets (Advanced Underwriting Service- Advanced Sales Reference Service) (Summit Business Media 2010, 2011, 2012, 2013, 2014, 2015) Vol. 1 – Vol. 8 (William Byrnes & Robert Bloink) (multi-volume)
  5. Sales Essentials: Prospecting (The Nat’l Underwriter Co., 2014) (William Byrnes & Robert Bloink)
  6. Sales Essentials: Managing Your Agency (The Nat’l Underwriter Co., 2014) (William Byrnes & Robert Bloink)
  7. Tax Facts Online (The Nat’l Underwriter Co., 2010, 2011, 2012, 2013, 2014, 2015) (William Byrnes & Robert Bloink) (multi-volume)
  8. Selected Provisions and Analysis of the Tax Relief Act of 2010 (The Nat’l Underwriter Co., 2011) (William Byrnes & Robert Bloink)
  9. Taxation of Real Estate, in Advisor’s Guide to Commercial Real Estate Investment, 77-111, National Underwriter (2014) (William H. Byrnes & Robert S. Bloink)

Mertens Law of Federal Income Taxation 

  1. Patents, Franchises, Trademarks and Tradenames in, 4 Mertens Law of Fed Income Tax 22C: 1-102 (Thomson-West 2013) (William H. Byrnes & Jason A. Fiske)
  2. Taxation on Nonlife Insurance Companies, in 11 Mertens Law of Fed Income Tax 44: 1-67 (Thomson-West 2013) (William H. Byrnes & Jason A. Fiske)
  3. Examination and Audit of Returns, in 14 Mertens Law of Fed Income §49B:1-181 (Crystal Galin ed. Thomson-West 2011) (William H. Byrnes & Jason A. Fiske)
  4. Statute of Limitations on Assessment and Collections, in 15 Mertens Law of Fed Income § 57:1-149 (Thomson-West 2011) (William H. Byrnes & Jason A. Fiske)
  5. Deduction of Interest, in 7 Mertens Law of Fed Income § 26:1-251 (Thomson-West 2010) (William H. Byrnes & Jason A. Fiske)
  6. Accounting Periods, in 2 Mertens Law of Fed Income § 13:1-411 (Thomson-West 2010) (William H. Byrnes & Jason A. Fiske)
  7. Community Property, in 3 Mertens Law of Fed Income § 19:1-119 (Thomson-West 2010) (William H. Byrnes & Jason A. Fiske)
  8. Deduction of Expenses for Production of Income, in 6 Mertens Law of Fed Income § 25A:1-131 (2010) (William H. Byrnes & Christopher M. Sove)
  9. Business Expenses: Deductible or Capitalizable, in 6 Mertens Law of Fed Income §25:1-449 (Thomson-West 2009) (William H. Byrnes, IV, Jason A. Fiske & Christopher Sove)
  10. Depreciation, in 5 Mertens Law of Fed Income §23A:1-407 (Thomson-West 2009) (William H. Byrnes, IV & Christopher M. Sove)
  11. Annuities, Rent, Interest and Other Income, in 1 Mertens Law of Fed Income §6A:1-256 (Thomson-West 2009) (William H. Byrnes & Jason A. Fiske)
  12. Depletion and Other Deductions Related to Natural Resources, in 5 Mertens Law of Fed Income §24:1-370 (Thomson-West 2009) (William H. Byrnes, IV & Christopher M. Sove)
  13. Nonresident Aliens and Foreign Corporations, in 12 Mertens Law of Fed Income Tax §45:1-345 (Thomson-West 2008) (William H. Byrnes, IV, Christopher Sove & David Herzig)
  14. Claims for Refundin 15 Mertens Law of Fed Income Tax §58:1-144 (Thomson-West 2008) (William H. Byrnes, IV, Larry Fedro, Christopher Sove)
  15. Income Tax Returns and Disclosuresin 13 Mertens Law of Fed Income §47:1-338 (Thomson-West 2008) (William H. Byrnes, IV, Robert Bloink et al.)
  16. Alimony and Divorce, in 8 Mertens Law of Fed Income §31A:1-270 (Thomson-West 2008) (William H. Byrnes, IV, Robert Bloink et al.)

Oxford University Press 

  1. Singapore: E-Commerce Taxation in Singapore, in Global E-Business Law & Taxation 87 (Oxford University Press 2009, Ana Penn) (William H. Byrnes, IV & Christopher M. Sove)
  2. India: India E-Commerce Taxation, in Global E-Business Law & Taxation 51 (Oxford University Press 2009, Ana Penn) (William H. Byrnes, IV & Christopher M. Sove)

Edward Elgar

Taxation, in Foreign Trade Zones (Edward Elgar 2012, Susan Tiefenbrun) (William H. Byrnes)

Sweet & Maxwell 

  1. United States, in International Tax Systems and Planning Techniques 823-900 (Sweet & Maxwell 2011, 2012) (William H. Byrnes & Robert Kiggins)
  2. United States, in International Tax Systems and Planning Techniques 741-814 (Sweet & Maxwell 2010) (William H. Byrnes & Patrick Ryll)
  3. United States, in International Tax Systems and Planning Techniques 65 (Sweet & Maxwell 1999 – 2004) (William H. Byrnes, IV, ed.)

Miscellaneous

  1. Principles of International Taxation (Central Law Training of Wilmington Group, London 2004) (William H. Byrnes)
  2. Tax Reform for South Africa (International Law & Tax Institute, Geneva 1995) (Barry Spitz & William H. Byrnes)
  3. Exchange Control Encyclopedia (William H. Byrnes, IV ed.) (International Law & Tax Institute, Geneva 1995) (Barry Spitz) 

Articles 

  1. Comment by William Byrnes, Imposition of Special Measures: FBME Bank Ltd., Formerly Known as the Federal Bank of the Middle East Ltd.; Financial Institution of Primary Money Laundering Concern (FinCEN Jan. 27, 2016)  
  2. Why Do U.S. Corporate Inversions Continue Despite Treasury’s Efforts to Stop them, Offshore Investment (November 2015) (William Byrnes & Kris Odegard).
  3. What is Whistleblowing?, Tax Justice Network Focus Feature (November 2015)
  4. FinCEN As Its Own Prosecutor, Judge And Executioner, Law360, New York (November 18, 2015).
  5. Is FATCA Chasing a Leprechaun and His Pot of Gold?, Cayman Financial Review (July 2015).
  6. Piercing the Corporate Veil: An Often Overlooked Asset Protection Issue, Offshore Investment (April 2015) (William Byrnes & Sofie Malysheva)
  7. Longevity Pegged Annuities – What CPAs Need to Know About the New Rules, CPA Journal (New York State Society of CPAs January 2015) (William Byrnes & Robert Bloink)
  8. Exploring the Extent of Like-Kind Nonrecognition Treatment (and Its Potential Demise), Mertens Law of Fed Income Tax- Developments & Highlights 8-29 (Thomson-West October 2014) (William H. Byrnes, Haik Chalikian & Robert Bloink)
  9. Tax Considerations of Foreign Individual Investors in U.S. Real Estate Investment, Mertens Law of Fed Income Tax- Developments & Highlights 9-21 (Thomson-West August 2014) (William H. Byrnes, DavidHerzig,and Kris Odegard)
  10. Dealing with Politically Exposed Persons, LexisNexis Emerging Issues Analysis (Aug. 15, 2014) (William Byrnes & Robert Munro)
  11. Has The Individual Retirement Account Lost its Luster? Recent Scrutiny of Rollovers and Non-Spousal Inheritance Rights May Dull the IRA for Retirement and Estate Planning, Mertens Law of Fed Income Tax- Developments & Highlights 9-21 (Thomson-West forthcoming June 2014) (William H. Byrnes, Robert Bloink, & Theron West)
  12. Final Regulations for the Net Investment Income Tax Answer Many, But Not All, Questions for the 2013 Tax Year Filing Season in Mertens Law of Fed Income Tax- Developments & Highlights 8 -18 (Thomson-West February 2014) (William H. Byrnes, Robert Bloink, & Theron West)
  13. Prologue, Estate Planning for Modern Families, National Underwriter Company (2013) (William H. Byrnes & Robert Bloink)
  14. Can Employers Obtain Tax Advantages Complying With The Affordable Care Act?in Mertens Law of Fed Income Tax- Developments & Highlights 9 – 16 (Thomson-West October 2013) (William H. Byrnes, Robert Bloink, & Theron West)
  15. May A Proposed Expansion Of Master Limited Partnerships’ (MLPs) Tax Benefits For “Renewable” Energy Lead To America’s Energy Independence? in Mertens Law of Fed Income Tax- Developments & Highlights 5 – 14 (Thomson-West August 2013) (William H. Byrnes, Robert Bloink, & Theron West)
  16. FATCA’s Coming Attractions: Mid-Summer Opening of the IRS’ FATCA Portal and the Signing of Fifty-Plus Intergovernmental Agreementsin Mertens Law of Fed Income Tax- Developments & Highlights 5 – 20 (Thomson-West June 2013) (William H. Byrnes)
  17. FATCA’s Compliance Initiation for a Financial InstitutionOffshore Investment Magazine (March 2013) (William H. Byrnes)
  18. Taxmaggedon Averted: The American Taxpayer Relief Act of 2012’s New Era of Tax CertaintyinMertens Law of Fed Income Tax- Developments & Highlights 15 – 24 (Thomson-West February 2013) (William H. Byrnes & Robert Bloink)
  19. There Is An End to Everything, To Good Things As Well As Bad:  A Summary of the 2012 Sunsets and TaxmageddoninMertens Law of Fed Income Tax- Developments & Highlights 8-21 (Thomson-West July 2012) (William H. Byrnes & John Walker)
  20. Overview of United Kingdom Anti-Money Laundering Law, LexisNexis Emerging Issues Analysis (2012) (William Byrnes & Robert Munro)
  21. FATCA’s February 2012 Proposed Regulations with Softened Compliance: Carrots But Mostly Sticks, in Mertens Law of Fed Income Tax- Developments & Highlights 8-21 (Thomson-West Mar. 2012) (Albert Gil Soriano & William H. Byrnes)
  22. Published remarks (in Japanese)Tax Treaties and Tax Shelter in the United States and Japan, Waseda Asia Review No. 11 (2012) at p.74.
  23. To Provide Pay? Determining the Employer’s Best Option for Employer- Based Health Care Coverage under the Affordable Care Act in Mertens Law of Fed Income Tax- Developments & Highlights 9-17 (Thomson-West Jan. 2012) (William H. Byrnes & Stephen Polak)
  24. Investment Fund Managers’ Carried Interest: Low Rates on High Gainin Mertens Law of Fed Income Taxation- Developments & Highlights 7-15 (Thomson-West Nov. 2011) (William H. Byrnes, Benjamin S. Terner, & Tyler Voss)
  25. What’s New with Gifting?Mertens Law of Fed Income Taxation- developments and highlights 10-19 (Thomson-West Sept. 2011) (William H. Byrnes & Benjamin Terner)
  26. Caring and Sharing (An Estate Tax Exemption Between Spouses): An Overview of the Portability of the Spousal Credit, in Mertens Law of Fed Income Taxation- developments & highlights 5-12 (Thomson-West June 2011). (William Byrnes & Benjamin S. Terner)
  27. Tax Relativity: Codification of Economic Substance Doctrine, in Mertens Law of Fed Income Taxation- developments & highlights 10-20 (Benjamin S. Terner ed., Thomson-West May 2011) (William H. Byrnes & Benjamin S. Terner)
  28. Foreign Protected Cell Insurance Companies: A Comparative Analysis26 Tax Talk (June 2011) (William H. Byrnes)
  29. New Tax Legislation Encourages Small Business to Change Their Thoughts on Charity, Public Relations, and Expenses, in Mertens Law of Fed Income Taxation- developments & highlights 8-20 (Thomson-West Feb. 2011) (William H. Byrnes & Hannah Bible)
  30. Preparing for FATCA, in 26 Tax Talk (Feb. 2011) (William H. Byrnes)
  31. FBAR Changes for 2011, in 25 Tax Talk (Dec. 2011) (William H. Byrnes)
  32. Can I Get your 1099 Info With My “To Go” Order, in Mertens Law of Fed Income Taxation- developments & highlights 5-10 (Thomson-West Oct. 2011) William H. Byrnes & Hannah Bible,
  33. Wealth Management Employment in the Coming Decade, Offshore Investment Magazine Issue, Sept. 2010 at 2 (William H. Byrnes)
  34. Transitionally Divorcing to Obtain the Tax Treatment of Domestic Partnerships, in Mertens Law of Fed Income Taxation- developments & highlights 11-25 (Thomson-West Aug. 2010) (William H. Byrnes & Hannah Bible)
  35. Self-Employment Taxes and Their Discrimination of Barbershop Trios for French Quartets, in Mertens Law of Fed Income Taxation- developments & highlights 10-17 (July 2010) (William H. Byrnes & Hannah Bible)
  36. The Changing Landscape of the Foreign Tax Credit Regime, in LexisNexis’ Emerging Issues (LexisNexis Aug. 2010) (William H. Byrnes)
  37. Recent Changes Affecting Americans with Foreign Financial Accounts, in Mertens Law of Fed Income Taxation- developments & highlights 11-18 (Thomson-West Apr. 2010) (William H. Byrnes & Christopher M. Sove)
  38. Too Good to be True? Tax Consequences of Stranger- Owned Life Insurance, in Mertens Law of Fed Income Taxation- developments & highlights 13-19 (Thomson-West Dec. 2009) (William H. Byrnes & Christopher M. Sove)
  39. A Commentary on Obama’s International Tax Proposals, in LexisNexis’ Policy Analysis (Thomson-West June 2009) (William H. Byrnes)
  40. International Financial Services- The Winners and LosersOffshore Investment Magazine, Sept. 2008 at 2 (William H. Byrnes)
  41. Education Pursuant to AML Legislation: What the US needs to learn from the UKOffshore Investment Magazine, Oct. 2007, at 19 (William H. Byrnes)
  42. Obtaining/Changing Jobs in the Evolving International Financial Services IndustryOffshore Investment Magazine, Oct. 2006, at 23 (William H. Byrnes)
  43. A Study of US Private FoundationsOffshore Investment Magazine, Nov. 2005, at 30 (William H. Byrnes)
  44. Do Private Charitable Foundations Deserve Tax Exemption StatusOffshore Investment Magazine, July. 2005 at 20 (William H. Byrnes)
  45. Ancient Roman Munificence: The Development of the Practice and Law of Charity, 57 Rutgers L. Rev. 1043 – 1110 (69 pages) (2005) (William H. Byrnes)
  46. The Private Foundation’s Topsy Turvy Road in the American Political Process4 Hous. Bus. & Tax L.J. 498 – 592 (96 pages) (2005) (William H. Byrnes)
  47. International Tax Education in the Financial Service IndustryOffshore Investment Magazine, Oct. 2004 at 11 (William H. Byrnes)
  48. A Review of the Development of an Internet Delivered LL.M Program in the United StatesUnited States, 3 University of Warwick School of Law- Journal of Information Law & Technology (2001) (William H. Byrnes)
  49. Developments in Transfer Pricing: The OECD 1994 Draft Report & the United States Treasury Regulations2 Eur. Law Student L. Rev. 44, 44-97 (1995) (William H. Byrnes)

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Government Commissions

  • Fulbright Foreign Scholarship Board and the State Department Bureau of Education and Cultural Affairs, peer selected for Fulbright Special Roster, 2013- 2018.
  • Report to the British Virgin Islands of the Impact of a UK FATCA Type Arrangement On The Economy of the British Virgin Islands, And In Particular the Financial Services Sector (2013) pp. 200.
  • Report to the United Kingdom Foreign and Commonwealth Office on the Crown Overseas Territories of Bermuda, Cayman Islands, British Virgin Islands, Turks & Caicos Islands, Anguilla and Montserrat and on The States of Barbados, Bahamas and Panama Regarding the Regulatory, Competitive, Economic and Socio-Economic Impact of the European Union Code of Conduct on Business Taxation and Tax Savings Directive (Primary author 2004) pp. 900.
  • Expert Declarations to Two Courts of First Instance in Switzerland on IRS procedural matters regarding information collection
  • United States Revenue Collection Procedures & Practices in the Light of the United States Constitution, South African Revenue Service (1995). 

Editorial Positions

  • Editorial Board of the Law Review of the Attorney General of the State of Minas Gerais (Brazil) [Revista Jurídica da Advocacia-Geral do Estado de Minas Gerais]. (2012 – current)
  • Editorial Board of the Scientific Journal of Economics, Taxes, and the Law of the Moscow Finance University of the Russian Federation (2014 – ).
  • Editorial Board, Wolters Kluwer International Tax Law Blog (forthcoming 2015 – ),
  • Author, Framework and Classification System for Comparison of World’s Fiscal Regimes, for Kluwer Law International (1998)
  • Kluwer Law International, a division of Wolters Kluwer Academic Publishers (1996-2001)
  • LexisNexis International Tax professional publications (2008 – current)
  • National Underwriters financial advisory publications, Reference division (2010 – current)

MindMaps

Selection from my 100+ conference presentations (some powerpoints available at http://www.slideshare.net/williambyrnes1/presentations and at http://www.slideshare.net/williambyrnes/presentations)

  1. Speaker, Legal Education 2.0, November 2, 2017 (Georgetown)
  2. Speaker, Education 4.0, Education in the Fourth Industrial Revolution, April 22, 2017 (Chennai, India)
  3. Chair and Speaker, The World After BEPS, International Fiscal Association, Mexico City, November 28, 2016.
  4. Law & Economics Conference of Latin American (sponsored by the World Bank). A New Financial Data World Order. Business Analytics and Economic Indicators for Tax Risk Management for Tax Authorities. How May Latin America Manage the Resource Challenges?  Bogota, Colombia. November 17-18, 2016.
  5. National Tax Association session 32: Information and Offshore Tax Evasion (Compliance and Enforcement) November 10-12, 2016 (Nov 11 8:30 to 10:00 Session Organizer: John Guyton, Internal Revenue Service). Proposing efficiencies for the overlapping systems for collection, verification, and dissemination of taxpayer information for encouraging compliance with reporting of foreign income and assets
  6. Texas State Bar Association Tax Section International Tax Update, Houston, November 4, 2016 Developments with IRC 482, IRC 367, CbCR, and 2016 cases.
  7. Texas State Bar Association Tax Section International Tax Update, Dallas, November 3, 2016 Developments with IRC 482, IRC 367, CbCR, and 2016 cases.
  8. Vertex Exchange Tax Congress (San Antonio, Oct. 30 – Nov. 2, 2016) Developments with International Tax Information Reporting and Compliance, November 2, 2016
  9. Vertex Exchange Tax Congress (San Antonio, Oct. 30 – Nov. 2, 2016), Developments with International Withholding for Chapter 3 and Chapter 4, October 31, 2016
  10. The Criminalization Of Tax Avoidance – How May The US Leverage Its FATCA IGA Bilateral Process To Incentivize Good Tax Administrations Among The World Of Black Hat And Grey Hat Governments? A Carrot & Stick Policy Proposal, Jesus College (Cambridge University) (11:00 to 13:00 – Saturday 11th September 2016):
  11. Human Trafficking, Smuggling, Exploitation And Slavery – A Proposal For PLIs As An Analytical Tool For Indicia And Suspicion, Sidney Sussex College (Cambridge University) (14:00 to 17:00 – Wednesday 7th September 2016)
  12. FATCA and CRS, the Challenges of Data, University of Amsterdam, 10 March 2017, 15:00 – 16:00
  13. Transfer Pricing course and special presentation “Testing Starbucks’ transactional net margin method application to its roasting operation”, University of Amsterdam Faculty of Law’s Centre for Tax Law, (LLM course, February 8 – 12, 2017).
  14. Collection, Verification, and Dissemination of Taxpayer Information for Encouraging Compliance with Reporting of Foreign Income and Assets, National Tax Association’s 109th Annual Congress (Nov 10 – 12, 2016).
  15. Country-by-Country Reporting and its Impact on Texas MNEs, Texas State Bar Association Section of Taxation, 19th Annual Symposium on International Taxation, Houston, Nov 4, 2016.
  16. Country-by-Country Reporting and its Impact on Texas MNEs, Texas State Bar Association Section of Taxation, 19th Annual Symposium on International Taxation, Dallas Nov 3, 2016.
  17. International Tax Information Reporting and Compliance, Vertex Exchange, San Antonio, Nov 2, 2016.
  18. US Cross-Border Withholding: Tax Obligations and Compliance, Vertex Exchange, San Antonio, Oct 31, 2016.
  19. How May The US Leverage Its FATCA IGA Bilateral Process To Incentivize Good Tax Administrations Among the World of Black Hat and Grey Hat Governments? A Policy Proposal. Cambridge’s 34th Annual International Symposium on Economic Crime, Sept 10, 2016.
  20. Human trafficking, smuggling, exploitation and slavery – Where does the buck stop? Cambridge’s 34th Annual International Symposium on Economic Crime, Sept 7, 2016.
  21. Panama Papers (interview), Lawyer 2 Lawyer radio show, Legal Talk Network, May 6, 2016.
  22. Anti-Money Laundering: Practical Guidance for Managing Regulatory Compliance in 2016 (May 4, 2016) https://theknowledgegroup.org/all-events-list/live-webcasts/event-homepage/?event_id=1572 see Press release here
  23. Forms W-8BEN and W-9 Compliance in Foreign and U.S. Business Transactions: Meeting the Demands of the Substantially Overhauled W-8BEN Under New FATCA Rules (May 12, 2016) https://www.straffordpub.com/products/forms-w-8ben-and-w-9-compliance-in-foreign-and-u-s-business-transactions-2016-05-12
  1. 2nd International Economic Forum “In Search of the Missing Growth” held at the Russian Federation’s Financial University (Moscow), Nov. 24 – 26 (2015); delivered a paper on applying valuation methodologies for cross-border activities – intangibles within ‘bundled services’ arrangements and within ‘platform contribution transactions’.
  2. W8s, W9s, and Equivalent Tax Self Certification Compliance for Customer Identification and Withholding Determination (Stafford Information Solutions) November 12, 2015.
  3. A Pedagogical Apologist for Establishing a Distance Education Program, CALI, University of Denver June 19, 2015.Best Practices for Distance Education, CALI, University of Denver June 19, 2015.
  4. Improvements to Combat Money Laundering and Terrorist Financing, A Comparative View of Spain and the United States, (Madrid) May 8, 2015.
  5. Basics of Transfer Pricing for International Practitioners, California State Bar April 21, 2015.
  6. Recommended Best Pedagogical Practices for Legal Education Delivered With Distance Learning Technologies, University of Arizona Faculty Scholar Series, April 8, 2015.
  7. Regulatory Impact for Best Practices of Distance Education, Work Group for Distance Learning in Legal Education, UC Hastings College of Law, March 14, 2015.
  8. Paradigm Shift Of The Tax Avoidance Concept: A Comparative View, Central University of Finance and Economics (Beijing), March 13, 2015.
  9. Alternative Pedagogical Practices for Consideration by Instructional Faculty, Waseda University faculty presentation (Tokyo) February 4, 2015.
  10. Big Data, Cyber Security, and Exchange of Information Challenges, hosted by Waseda University for Tokyo financial community and treasury department (Tokyo) February 2-3, 2015.
  11. The 2015 New Year’s FATCA Update (Stafford Information Solutions) January 22, 2015.
  12. Exchange of Information of Corporate Financials of MNEs for Addressing BEPS, University of Amsterdam Centre for Tax Law (Winter course) January 21-27, 2015.
  13. Equivalent Tax Self Certification under FATCA, GATCA and the EU TSD (Stafford Information Solutions) November 24, 2014.
  14. Comparing the Equivalency of the New CRS, BBA, and US Ben Owner Reporting Forms, What’s a Financial Institution To Do? Budapest, Hungary November 21, 2014.
  15. Big Data and FATCA; Transfer Pricing Update; Vertex Exchange, New Orleans, September 27 and 28, 2014.
  16. Best Practices Report Workshop Leader, William Mitchell, Minneapolis, Minnesota September 19, 2014.
  17. Program Start up and Assessment, Dean’s Invitation, Thurgood Marshall School of Law, Texas Southern University, July 24-25, 2014.
  18. Meeting the Demands of the Substantially Overhauled W-8BEN Under New FATCA Rules (Stafford Information Solutions) July 10, 2014.
  19. Implementing Treasury and IRS Amendments for NFFEs; Determining FFIs and Payee Status; Complying With IGAs, Withholding and Reporting Rules (Stafford Information Solutions) June 26, 2014.
  20. Exchange of Information: FATCA, GATCA, BEPS, in the context of Latin AmericaRosario University – Bogota and Amsterdam Centre for Tax Law(ACTL) of the University of Amsterdam (Bogota, Colombia) May 22-23, 2014.
  21. Novel Ideas: Literary Agents, Writers, and the Law [Entertainment & Intellectual Property], San Diego County Bar Association Panel, April 16, 2014.
  22. Burning Issues for International Tax Career Seekers, University of San Diego School of Law Graduate Tax Program, April 7, 2014.
  23. Cloning Your Clients, Advisys Webinar, April 2, 2014.
  24. Section Chair, Best Practices Report, Distance Learning Workgroup for Legal Education, Washington University School of Law (St. Louis), March 7, 2014.
  25. Tying Course Learning Outcomes into a Flip the Classroom Model, Distance Learning Workgroup for Legal Education, Washington University School of Law (St. Louis), March 6, 2014.
  26. A New International Standard of Information Exchange, University of Amsterdam Centre for Tax Law, January 16, 2014.
  27. Intergovernmental Agreements & Automatic Exchange With the USA: Is This The End of the United States as the World’s Largest Offshore Centre?  Moscow State University & University of Amsterdam, Moscow, October 25, 2013.
  28. Do the Benefits to Russia of Compliance with the USA’s FATCA Outweigh its Russian Costs?, Russian Tax Conference, Siberian Federal University, September 27, 2013.
  29. Are some U.S. agreements more equal than others? DTAs, TIEA, IGAs and the U.S. Constitution.  Exploring the Executive / Senate Treaty authority, House of Representative “Origination” of Tax authority, and Congressional Regulation of Commerce with Foreign Nations authority, Conference on Constitutionalism, Siberian Federal University, Krasnoyarsk, Russia, September 26, 2013.
  30. Intergovernmental Agreement with the United States – What should it contain for Bermuda? Government House, Hamilton, August 8, 2013.
  31. Categorization of Trusts by FATCA and the Intergovernmental Agreements, HSBC, Switzerland, April 19, 2013.
  32. Consequences for the Accidental (Latin) American and US Reciprocal Automatic Exchange, Credit Suisse, Switzerland, April 19, 2013.
  33. Intergovernmental Agreement Shopping for Definitions, UBS, Switzerland, April 18, 2013.
  34. Where Will Deposits in the US Flee?, Julius Bear, Switzerland, April 18, 2013.
  35. Will non-US banks continue do business with US Expats? Hinduja, Switzerland, April 17, 2013.
  36. FATCA’s Impact on US Banking by Mexican Clientele, UBP, Switzerland, April 17, 2013.
  37. FATCA Implications for Latin American Clientele of Swiss Banks, LATCAM – Swiss Chamber of Commerce Switzerland (April 16, 2013).
  38. FATCA’s Compliance for San Diego Financial Institutions, SDCBA CLE, San Diego April 10, 2013.
  39. Outcomes, Measures and Assessment in International Legal Exchanges, Section on International Legal Exchange, AALS Congress, (New Orleans), January 7, 2013.
  40. De que modo outras culturas juridicas esperam se relacionar com o Brasil?, Forum de Coordenadores dos programs de pos-graducao em direito, supported by the OAB and CAPES, November 30, 2012.
  41. FATCA’s Impact on Foreign Investment in US Real Estate and Related Products from 2013, Thomson/Sweet & Maxwell authors conference (London), November 8, 2012.
  42. Leveraging ART (Alternative Risk Transfer) for Difficult to Value Assets, Financial Services workshop (Spain), October 18, 2012.
  43. Pedagogical Approaches, Curriculum Offerings, and Best Practices for Capacity Building in the Financial Services and Legal Industry, Government-Industry Workgroup (UTech, Kingston, Jamaica) September 20, 2012.
  44. Developing an Effective Anti-Money Laundering compliance regime, LexisNexis Video CLE (permanent collection) (New York) April 26, 2012.
  45. FATCA Update, LexisNexis Video CLE (permanent collection) (New York) April 25, 2012 (afternoon).
  46. Issues with Developing FATCA Compliance Systems, CITCO (New York) April 25, 2012 (morning).
  47. Best Practices for Distance Education Development & Delivery, KeyNote Address, and a panel discussion, WOSA (Indian National Board of Accreditation Congress), March 25 – 28, 2012
  48. How Well Do You Know Your Clients: Compliance/AML Issues/Crossing Borders, AICPA, January 12, 2011
  49. How New Custody Rule Impacts CPA Financial Planners, AICPA, January 11, 2011.
  50. The Nuance of Regulatory and Financial Reform, AICPA, January 10, 2011.
  51. Exploring Alternative LLM programs: Executive, Mixed Delivery, and Dual Degrees (Non-US and Cross-Discipline). American Association of Law Schools Section on Graduate Programs for Non-US Lawyers Program Organizer, January 7, 2011.
  52. Treaty Override of the Japan-United States Tax Treaty: A three part analysis. Waseda University Tokyo (Japan) Friday November 19th, 2010 *(Japanese translation of paper, Waseda Asia Review No. 11 (2012) at p.74.
  53. New Developments of the Spanish-United States Tax Treaty, University of Valencia (Spain) November 4, 2010.
  54. New Avenues for US Real Estate Investments – Distressed Income Producing Commercial Properties, Thomson-Reuters International Tax Systems & Planning Techniques conference London October 28, 2010.
  55. Proposal for Establishing a Work Group for Distance Education to Explore Learning Outcomes, Regulatory Proposals, Future of Legal Ed Conference of Harvard Law School and New York Law School (October 16, 2010).
  56. The Compliance Costs to Business and Government versus the Expected Revenue Collection for the Overlapping Compliance Regimes of the USA (and there applicability to South Africa), SAIT Johannesburg, October 13, 2010.
  57. Using Econometrics and Predictive Modeling for Allocation of Resources to Counter Organized Crime, April 22, 2010.
  58. Researching Current Trends and Strategies of Organized Crime Regarding Money Laundering, (2009) with interactive media project exploring a predictive artificial intelligence system for trends in AML.
  59. Preparing for the New European Driven Wealth Management Model, Financial Planners Association of the Certified Financial Planners, Palm Springs April 28, 2009.
  60. Business Process Outsourcing and Legal Services – Issues with India, Florida Bar Association, Orlando, November 14, 2008.
  61. Tax Risk Management: The Relationship Circle, Vertex Annual Congress, San Diego October 22, 2008.
  62. Transfer Pricing: Multi-Purpose Functional Analysis (Tax Department as the Hero), Vertex Annual Congress, San Diego October 21, 2008.
  63. Are Financial Institutions Optimally Utilizing Their AML Compliance Expenditures?opening addressCambridge Symposium on Economic Crimes, Jesus College, Cambridge Aug 30 – Sept. 6, 2008.
  64. New Neuroscience Understanding of Expertise, American Accounting Association annual congress, Anaheim, Aug 2008.
  65. ‘How to Approach’ for Online Programs, CALI Conference, University of Nevada School of Law June 2007.
  66. Obtaining the Skills Required for Performing Tax Process Outsourcing, All India Federation of Tax Practitioners at the New York Bar Association May 29, 2007.
  67. The Economic State of International Financial Services and Its Socio-Economic Impact, EU Intra–Government Conference, non-governmental representative head line presenter and moderator among the EU Government officials and their territories and the IMF and Caribbean Development Bank, May 2007.
  68. Risks and opportunities in a global economy-perspective on the Investment Horizon, American Academy of Financial Management & Pervasive Learning Solutions, New York April 7, 2007.
  69. Impact of Information Exchange on Colorado’s International Banking Regime, Offshore Institute, Denver, April 20, 2006.
  70. Charitable Supporting Foundations, Lisbon, November 1-3, 2005.
  71. Education for the Financial Services Industry, American Academy of Financial Management Conference, Geneva, December 9-10, 2004.
  72. Assessing Profits Margins Savings from Labour and Services Outsourcing, Seville, October 7 -October 8, 2004.
  73. Risk Management and Asset Protection, University at Sea (Mediterranean), July 20-August 1, 2004.
  74. Co-Chair, Conference on Offshore Tax Planning, Compliance & Money Laundering, Cayman Islands, March 25-26, 2004.
  75. Report of Findings to the United Kingdom Government, Regulators, and Industry on the ‘Byrnes Report’ with Conclusions for New Opportunities in Financial Services, EuroMoney’s 5thAnnual Financial Services Conference, London, May 26-27, 2004.
  76. Report of Findings to the British Virgin Islands Government, Regulators, and Industry on the ‘Byrnes Report’ with Conclusions for New Opportunities in Financial Services, BVI’s Community College, BVI, April 27-29 2004.
  77. Measuring Outcomes for Graduate Programs, Section on Post Graduate Legal Education, AALS Annual Conference January 4, 2004.
  78. Procedural Elements of Tax Information Exchange from Banks, Colorado Bankers Association, December 12, 2003.
  79. US Tax System and Emphasis on US Transfer Pricing Regulations, Bangalore Chamber of Industry, December 8, 2003.
  80. Global Tax Information Exchange – The EU, DTA, TIEAs, and Other Means: Can States Treaty Shop to Obtain Information on Anyone?Bombay Management Association Conference Proceedings, Mumbai, India, December 5-6, 2003.
  81. Tax Information Exchange Between the USA and Switzerland – By DTA and Other MeansHow Does Due Process and the Attorney-Client Privilege Fit In,Swiss Bankers Academy of Finance, Zurich, Switzerland, October 21-22, 2003.
  82. The Missing Link: When Did the Company Limited by Guarantee Mutate From that Limited By Shares?, Malta, October 9-10, 2003.
  83. Taking an E-Commerce Business Offshore, IBLS Strategic Global Summit for E-commerce, Orange County, Ca., September 18-19, 2003.
  84. Co-Chair, Conference on Offshore Tax Planning, Compliance & Money Laundering, Cayman Islands, June 4-6, 2003.
  85. Co-Chair, Conference on Offshore Tax Planning, Compliance & Money Laundering, Miami, December 4-6, 2002.
  86. Stanley Works proposed re-domicile Inversion transaction, Conference Board presentation, (April?) 2002.
  87. Deductible Charitable Gifts for High Profile Person, Portugal, October 31-November 1, 2002.
  88. Co-Chair, Conference on Offshore Tax Planning, Compliance & Money Laundering, Bahamas, May 2-4, 2002.
  89. United States & Canadian Perspectives of the Company Limited By Guarantee, Portugal, October 25-26, 2001.
  90. Online legal education: a US LLM program, Journal Of Information Law and Technology BILETA Conference Proceedings, Warwick School of Law, April, 2001.
  91. Referee for Published Conference Proceedings, “International Conference on Emerging Trends in E-commerce” Multimedia University, Kuala Lumpur, Malaysia, 21–23 November 2000.
    1. Author of four papers for Workshop Electronic B2B Markets Platforms, The Emerging Trend.
    2. Topic I:   Emerging Trends in Electronic Commerce
    3. Topic II:  Emerging Trends for 2001 “3D and B2B/B2C” (Asian Focus)
    4. Topic III: E-commerce: Business & Tax
    5. Topic IV: Online legal education: a US LLM program.
  92. New Products for a New Offshore Environment, Malta, October 19-20, 2000.
  93. Tax Issues for Dot Com Founders, Management, Operations and Investment Structures, Bombay Management Association Conference Proceedings, Mumbai, India (December 1-2, 2000).
  94. Creating E-course Materials: Integration of the Instructivist, Constructivist, and Contextualist Approaches, CALI Conference Proceedings at Chicago Kent College of Law, Chicago, June 21-24, 2000.
  95. The economics behind the OECD approach to developing jurisdictions– is liberalism dead? Vancouver Society of Certified Financial Analysts, Vancouver, Canada, February, 2000.
  96. Controlled Foreign Corporation legislation: a comparative overview, Bombay Management Association Conference Proceedings, Mumbai, India (December 1999).
  97. Transfer Pricing Documentation and Audits, Bombay Management Association Tax Planning Conference Proceedings, Mumbai, India (December 4-5, 1998).
  98. Rabbi Trust – Law and Planning, Marbella, Spain (October 21-23, 1999).
  99. Offshore Tax Planning at Work for You, South Africa, March 1998.
  100. Tax Credit Financing, Hybrid Company Planning, HSBC Banking Corporation Workshop, South Africa March, 1998.
  101. International Tax Planning Conference, Bombay Management Association Tax Planning Conference Proceedings, India, December 5-6, 1997.
  102. Transfer Pricing, IBC Tax Planning Conference, South Africa, March 19, 1997.
  103. International Tax Planning Seminar, New Delhi, India, February 21, 1997.
  104. Anti-Avoidance Principles and Legislation, A Comparative Global Analysis, Bombay Management Association Tax Planning Conference Proceedings, Mumbai, India, December 6-7, 1996.
  105. Transfer Pricing, Conference Chaired, AIC Tax Planning Conference, Sandton, South Africa, March 18-19, 1996.
  106. A State’s Civil Liability under Treaty of Rome Article 215, Europa Institute Workshop, University of Amsterdam, Faculty of Law, Amsterdam (October 1994).

Selection from my 40 multi-day workshops for governments, regulators, banks, and associations

  1. International Tax Planning, UTech Kingston, Jamaica (April 5- 7, 2013).
  2. Anti Money-Laundering, SOFISA Bank (Miami) for International Compliance Association (ICA), January (2 days) 2007.
  3. Creator and Lecturer for 15 Society of Trust & Estate Practitioner (STEP) Advanced Diploma two-day workshops with examinations for Singapore, Hong Kong, London, Jersey, Guernsey, Isle of Man, Geneva, Zurich, London, Bermuda, Bahamas, Cayman, BVI, TCI, and Miami (November 2004 through April 2005).
  4. Advanced International Tax Planning and Offshore Financial Centers EuroMoney-Institutional Investor Conference, London (March 10-12, 2003).
  5. Advanced International Tax Planning and Offshore Financial Centers EuroMoney-Institutional Investor Conference, London (October 2002).
  6. Co-Trainer for two-day training, Advanced International Tax Planning and Offshore Financial Centers Techniques for Public Companies, Lisbon Stock Exchange, Portugal, (June 2002).
  7. Advanced International Tax Planning and Offshore Financial Centers EuroMoney-Institutional Investor Conference, Miami (April 24-26, 2002).
  8. Advanced International Tax Planning and Offshore Financial Centers EuroMoney-Institutional Investor Conference, London (February 25-27, 2002).
  9. Advanced International Tax Planning and Offshore Financial Centers EuroMoney-Institutional Investor Conference, Miami (October 22-24, 2001).
  10. Advanced International Tax Planning and Offshore Financial Centers, EuroMoney-Institutional Investor Conference, London (October 17-19, 2001).
  11. Sole trainer on new legislation for the financial services industry, presentation of policy materials to government, Port Louis, Mauritius, September 3-5, 2001.
  12. Co-Trainer for two-day training: E-Commerce Taxation, Port Louis, Mauritius, August 18-19, 2001.
  13. Advanced International Tax Planning and Offshore Financial Centers EuroMoney-Institutional Investor Conference, London (July 2-4, 2001).
  14. Advanced International Tax Planning and Offshore Financial Centers EuroMoney-Institutional Investor Conference, London (January 29-30, 2001).
  15. Advanced International Tax Planning and Offshore Financial Centers, EuroMoney-Institutional Investor Conference, London (August 21-23, 2000).
  16. Advanced International Tax Planning and Offshore Financial Centers, EuroMoney-Institutional Investor Conference, Hong Kong (November 20-22, 2000).
  17. Advanced International Tax Planning and Offshore Financial Centers, EuroMoney-Institutional Investor Conference, Singapore (July 5-7, 2000).
  18. Sole trainer for three-day training: The Offshore Industry after the OECD Report, policy workshop for government, Port Louis, Mauritius, June 19-20, 2000.
  19. International Tax Planning and Offshore Financial Centers, EuroMoney-Institutional Investor Conference, London (March 13-15, 2000).
  20. International Tax Planning and Offshore Financial Centers, EuroMoney-Institutional Investor Conference, Hong Kong (December 7-9, 1999).
  21. Advanced International Tax Planning and Offshore Financial Centers, EuroMoney training course, London, (October 25-29, 1999).
  22. Primary speaker (during 4 days training) on New Legislation and Direction Offshore Industry, Government of Dominica Policy Round Table Conference Proceedings, September 1-4, 1999.
  23. Advanced International Tax Planning and Offshore Financial Centers, EuroMoney training course, London, (June 21-25, 1999).
  24. Creator and teacher of multiple in-house bank training programs from 1994 – 1997.

 

2 Responses to “C.V.”

  1. This blog is outstanding! The information is fruitful.

    Liked by 1 person

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