The USA Branch of the International Fiscal Association is pleased to announce these recipients of the IFA USA Writing Prize.
2016: Two Winners:
LL.M. 2016, NYU
Title: BEPS Action 6: The Principle Purpose Test Revisited
J.D. 2016, University of Virginia
Title: If the Commission “LOBs” a pitch to the ECJ, will it strike out again? Reconsidering European Court of Justice Jurisprudence Regarding Limitation on Benefits Clauses in Bilateral Tax Treaties and Why the United States Should Care
2015: Sienna Carly White
Notre Dame Law School, Class of 2015
Title: Cost Sharing Agreements & the Arm’s Length Standard: A Matter of Statutory Interpretation?
2014: Mateusz M. Krauze
LL.M. 2014, Harvard
Title: Impact of Cloud Computing on Permanent Establishments under the OECD Model Tax Convention, 44 TM International Journal 44 (2015).
2013: Benjamin B. Vick
J.D. 2013, Boston University
Title: Related-Party Transfers of Intangibles: Standards and Recommendations for Combating International Transfer Pricing Abuses, 43 TM International Journal 207 (2014).
2012: Assaf Prussak
LL.M. International Tax Candidate, University of Michigan Law School
Title: The Income of the 21st Century: Online Advertsing as a Case Study for The Implications of Technology for Source-Based Taxation. 16 Tul. J. Tech. & Intell. Prop. (2013).
2011: Bradford C. Craig
2012 JD Candidate, Temple University
Title: Congress, Have a Heart: Practical Solutions to Punitive Measures Plaguing the Heart Act’s Expatriate Inheritance Tax. 26 Temp. Int'l & Comp. L.J. 69 (2012).
2010: Kevin L. Preslan
2011 JD Candidate, Cleveland-Marshall College of Law
Title: Turnabout is Fair Play: The U.S. Response to Mexico’s Request for Bank Account Information, 1 Global Bus. L. Rev. 203 (2011).
Mr. Preslan’s paper provides a comprehensive analysis of a dispute related to a 2009 request by the Mexico Ministry of Finance for information concerning interest paid by U.S. banks to residents of Mexico, discussed alternatives, and proposes a compromise that is similar to the one between recently agreed between the U.S. and Switzerland.
2009: Samuel J. Lee
2009 Graduate, LL.M. in Taxation, Boston University School of Law
Title: A Recommendation, in Light of the Current Economy, for Revising the Way §304 Applies to International Transactions. 38 Tax Mgmt. Int'l J. 500 (Aug. 2009
Mr. Lee’s paper provides a comprehensive analysis of the rules guiding redemption through the use of related corporations. The author concurs with the anti-abuse provisions in a domestic context and argues for a relaxation in the international context, in particular in light of the current economic situation.
2008: Jason Sullivan
2008 Graduate, LL.M. in Taxation, University of Florida Levin College of Law
Title: Debt-Equity Hybrid Instruments in a Cross-Border Setting: A Focus on the U.S. Foreign Tax Credit, 53 Tax Notes Int'l 817 (Mar. 2, 2009).
This paper provides a thorough overview of the checkered history of section 385 and other U.S. rules for characterizing debt and equity, addresses the opportunities created for sophisticated taxpayers to create hybrid instruments and for exploiting the rules for substance over form, particularly with respect to claim foreign tax credits for U.S. tax purposes, and considers the impact of the Temporary Regulations issued in 2008 to address perceived foreign tax credit abuses from use of hybrid instruments.
2007: David Pozen
2007-2008 Fellow, Serving on Senator Kennedy's Judiciary Committee staff as "Special Assistant to Senator Kennedy", Yale Law School Heyman Federal Public Service Fellowship
Title: "Tax Expenditures as Foreign Aid"