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IFA USA Awards - Writing Competition

The International Fiscal Association (USA Branch) is pleased to announce the

IFA USA BRANCH
2014 WRITING COMPETITION
Submission Deadline: September 30, 2014

The winning entrant will be presented with a cash prize at the IFA USA Branch Annual Meeting in February, 2015. Submissions may be on a topic involving the application of U.S. tax rules to international activities.

The IFA 2014 Writing Competition is open to all full or part-time students pursuing a degree at the graduate level (J.D., L.L.M., S.J.D, M.S.T., MTA, Masters of Taxation, or similar program).
 
2014 WRITING COMPETITION RULES

1. Eligibility/Topics
Papers must be written by full or part-time students pursuing a degree at the graduate level (J.D., L.L.M., S.J.D, M.S.T., MTA, Masters of Taxation, or similar program), on a topic involving the application of U.S. tax rules to international activities.

  1. Papers must be no more than 40 typewritten pages in length (double-spaced in 12 pt. font), including footnotes and appendices (both of which may be single-spaced), and in proper citation form.
  2. Papers written in connection with a school course or seminar offered during the 2013-14 academic year (including independent study and 2013 summer school courses) are eligible for the IFA Competition.
  3. Papers based on research or other work done in connection with law firms or other employment are eligible for the IFA Competition, as are papers evolving from moot court or legal clinic involvement. Any such papers, however, must be in the form of a scholarly article. Client-specific work products (e.g., briefs, legal memoranda, opinion letters, etc.) will not be accepted.
  4. Student papers submitted for publication in law reviews or other legal journals or periodicals are eligible for the IFA Competition, provided that the version submitted for the IFA Competition shall not reflect any changes made to the paper after submission of the manuscript to any publication.
  5. Student papers submitted to other competitions are eligible for the IFA Competition.

2. Faculty Sponsors
Each submitted paper must be sponsored by a professor at the student's school or university.

  1. Consistent with normal levels of professor supervision with respect to student papers prepared for graduate school courses, the faculty sponsor may
    1. assist the submitting student in selecting a topic,
    2. discuss outlines or drafts of the paper with the student, and
    3. offer suggestions with respect to organization and substantive content of the paper.
  2. The faculty sponsor shall furnish to the Reviewing Committee, along with each submitted paper, a signed letter or other written communication confirming that he or she reviewed the final draft of the paper and consents to being named as faculty sponsor of the paper.
  3. The same professor may serve as the faculty sponsor of no more than three papers submitted for this year's Competition.

3. Per-School Limits
No more than three papers may be submitted by students from the same school or university for this year's Competition.

4. Cover page information.
Each submitted paper shall include a cover page displaying:

  1. the title of the article;
  2. the name, educational institution and class, address, phone number and e-mail address of the submitting student; and
  3. the name, address, phone number and e-mail address of the faculty sponsor.

The names of the student, faculty sponsor, or their school should not otherwise appear in the paper.

5. Deadline for Submission
All papers submitted for the Competition must be received by the Reviewing Committee by September 30, 2014.

6. Format of Submission.
The original of each paper should be transmitted by email as a Microsoft Word or PDF attachment to all members of the Reviewing Committee.

These are, alphabetically by last name:
Prof. Tracy Kaye (Chair) tracy.kaye@shu.edu
Prof. Susan Morse smorse@law.utexas.edu
Prof. Brigitte Muehlmann bmuehlmann@suffolk.edu
Prof. Skip Patton profpat@bu.edu
Prof. Philip Postlewaite p-postlewaite@law.northwestern.edu
Prof. Adam Rosenzweig arosenzweig@wulaw.wustl.edu
Prof. William Streng wstreng@uh.edu
» Click here to email all members of the Reviewing Committee

7. Selection of winners.
Winning papers will be selected by the Reviewing Committee based on, among other factors,

  1. depth and creativity of legal analysis;
  2. thoroughness of legal research;
  3. organization and writing style;
  4. difficulty of subject matter; and
  5. consideration of tax policy implications.

The winning author of a previously unpublished paper will be entitled to publish the article in Bloomberg BNA's Tax Management International Journal (TMIJ). Competition winners will be notified by December 31, 2014.

8. Prizes.
A $2,000 cash prize will be awarded for the winning paper. The author of the winning submission will be invited to attend the Annual Meeting of the IFA USA Branch on February 26-27, 2015 in Washington, DC, for presentation of the prize. Registration fees, domestic travel, and accommodations will be provided. The Reviewing Committee may, in its discretion, decide to split prizes or award additional prizes.

9. Inquiries.
Any inquiries regarding the Competition should be directed to any of the members of the Reviewing Committee. Please refer to item 6 above.



For More Information

Any inquiries regarding the Competition should be directed to any of the members of the Reviewing Committee. These are, alphabetically by last name:


Prof. Tracy Kaye (Chair)tracy.kaye@shu.edu
Prof. Brigitte Muehlmannbmuehlmann@suffolk.edu
Prof. Skip Pattonprofpat@bu.edu
Prof. Philip Postlewaitep-postlewaite@law.northwestern.edu
Prof. William Strengwstreng@uh.edu
» Click here to email all members of the Reviewing Committee


2012 Writing Prize Winner
The USA Branch of the International Fiscal Association is pleased to announce that Assaf Prussak, a 2012 (LL.M. International Tax) candidate at the University of Michigan Law School, has won the 2012 IFA USA Branch Writing Prize competition. Mr. Prussak’s faculty sponsor was Prof. Reuven S. Avi-Yonah. The prize was awarded to Mr. Prussak at the Annual Meeting of the USA Branch in New York on March 1.

Mr. Prussak’s paper is entitled “The Income of the 21st Century: Online Advertsing as a Case Study for The Implications of Technology for Source-Based Taxation”.

The annual IFA USA Branch Writing Competition is open to all students pursuing a U.S. graduate degree with a tax focus. Submissions may be on any topic relating to United States taxation of income from international activities, including taxation under U.S. tax treaties.


2011 Writing Prize Winner
The USA Branch of the International Fiscal Association is pleased to announce that Bradford C. Craig, a 2012 JD candidate at Temple University, has won the 2011 IFA USA Branch Writing Prize competition. The prize was awarded to Mr. Craig at the Annual Meeting of the USA Branch in Washington, DC on March 2.

Mr. Craig’s paper is entitled “Congress, Have a Heart: Practical Solutions to Punitive Measures Plaguing the Heart Act’s Expatriate Inheritance Tax”.



2010 Writing Prize Winner
The USA Branch of the International Fiscal Association is pleased to announce that Kevin L. Preslan, a 2011 JD candidate at the Cleveland-Marshall College of Law, has won the 2010 IFA USA Branch Writing Prize competition. Mr. Preslan’s faculty sponsor was Prof. Deborah A. Geier. The prize was awarded to Mr. Preslan at the Annual Meeting of the USA Branch in Atlanta on February 25th.

Mr. Preslan’s paper “Turnabout is Fair Play: The U.S. Response to Mexico’s Request for Bank Account Information” has been accepted for publication in the Spring 2011 issue of Global Business Law Review. The 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 Writing Prize Winner
The USA Branch of the International Fiscal Association is pleased to announce that Samuel J. Lee, a 2009 graduate with an LL.M. in Taxation from the Boston University School of Law, has won the 2009 IFA USA Branch Writing Prize competition. Mr. Lee’s faculty sponsor was Prof. Brainard Patton. The prize was awarded to Mr. Lee at the Annual Meeting of the USA Branch in Philadelphia on February 26th.

Mr. Lee’s paper was published in the August 14, 2009 issue of Tax Management International Journal, under the title: "A Recommendation, in Light of the Current Economy, for Revising the Way §304 Applies to International Transactions." The 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 Writing Prize Winner
The USA Branch of the International Fiscal Association is pleased to announce that Jason Sullivan, a 2008 graduate with an LL.M. in Taxation of the University of Florida Levin College of Law, has won the 2008 IFA USA Branch Writing Prize competition with his submission “Hybrid Instruments in an International Tax Context”. 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.

The paper is going to be published in March as a Special Report in Tax Notes International. Jason slightly modified the paper for Tax Notes and one of the changes was the title. The title for Tax Notes International is: "Debt-Equity Hybrid Instruments in a Cross-Border Setting: A Focus on the U.S. Foreign Tax Credit."

Mr. Sullivan’s faculty sponsor was Prof. Lawrence Lokken of the University of Florida Levin College of Law. The prize was awarded to Mr. Sullivan at the 2009 Annual Meeting in Washington, DC on February 27th.

Mr. Sullivan is currently Senior Associate, Tax, International Corporate Services, with KPMG in Charlotte, NC.


2007 Writing Prize Winner
The International Fiscal Association (USA Branch) is pleased to announce the winner of the IFA USA Branch 2007 Writing Competition is David Pozen, for his excellent paper, Tax Expenditures as Foreign Aid". Mr. Pozen is currently based in Washington, where he is a fellow (Yale Law School Heyman Federal Public Service Fellowship) for the 2007-2008 academic year serving on Senator Kennedy's Judiciary Committee staff as "Special Assistant to Senator Kennedy".




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