Tuesday, October 23, 2018

International tax talk tomorrow

Tomorrow morning, I'm flying to Detroit, thence by wheels to Ann Arbor where I will give a talk at the University of Michigan Law School. It will be in re.my recent Tax Notes article, "Tne New Non-Territorial U.S. International Tax System," part 1 of which is available here, and part 2 here.

This is actually the first of 5 occasions on which I'll be discussing the paper, and/or issues within its purview, within the next couple of months. The other 4 occasions are as follows:

1) this Friday, October 26, at a Fordham Law School conference entitled The Future of the New International Tax Regime, registration & other info available here.

2) Monday, November 5, Copenhagen Business School, International Tax Conference: Recent Developments in International Tax Law, registratrion and other info available here.

3) Friday, November 16, National Tax Association Annual Meeting, in New Orleans, 1:45 pm session on a panel entitled Legal Perspectives on the TJCA.

4) Tuesday, December 11, faculty seminar at Bar-Ilan Law School, Tel Aviv.

I'll also be back in New Orleans on January 5, participating in an American Association of Law Schools annual meeting panel entitled "The 2017 Tax Changes, One Year Later." But here I suspect the paper would be somewhat misdirected in terms of what I anticipate being asked to discuss.

It's always good for business if you can standardize your talks and keep giving the same thing. (At the cost of its being boring for you, and for any repeat audience members.) But in this set of instances I'll be speaking to some rather distinct audiences, besides which my speaking times will vary from 13 minutes to 50. So I will certainly have to do a lot of customizing.

As it happens, the topic remains of current interest to me, as I have in mind the plan of writing a short book updating my 2014 publication, Fixing U.S. International Taxation. I see what's happened since then as affirming and even vindicating the analysis in that book, which I feel in retrospect substantially anticipated what policymakers and scholars would increasingly realize are the real topics of interest in international taxation. (And the book is far less about saying "This is the answer" than "These are the questions.") But there's a need for an update - and I'm doing a fresh (although much shorter) book, rather than a new edition - because the law has changed, the debate has moved forward, and there are lots of new developments to discuss.

So I will have the new enterprise in mind as I discuss the by now months-old article with these various audiences.

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