Monday, March 19, 2012
The International Fiscal Association is sponsoring the 2012 International Tax Student Writing Competition (rules here):
- Subject: Any topic relating to U.S. taxation of income from international activities, including taxation under U.S. tax treaties.
- Open to: All students during the 2011-12 academic year pursuing a graduate degree with a tax specialty.
- Submission Deadline: September 30, 2012.
- Prize: $2,000 cash, plus expenses-paid invitation to IFA USA Branch Annual Meeting
Here are the recent winners:
- 2011: Bradford Craig (J.D. 2012, Temple), Congress, Have a Heart: Practical Solutions to Punitive Measures Plaguing the Heart Act’s Expatriate Inheritance Tax, 26 Temp. Int'l & Comp. L.J. ___ (2012)
- 2010: Kevin L. Preslan (J.D. 2011, Cleveland State), Turnabout is Fair Play: The U.S. Response to Mexico’s Request for Bank Account Information, 1 Global Bus. L. Rev. 203 (2011)
- 2009: Samuel J. Lee (LL.M. 2009, Boston University), 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)
- 2008: Jason Sullivan (LL.M. 2008, Florida), 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)
- 2007: David Pozen, Tax Expenditures as Foreign Aid, 116 Yale L.J. 869 (2007)