IFA International Tax Student Writing Competition

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)

Entires may be emailed to Allison Christians (Wisconsin), Brigitte W. Muehlmann (Suffolk), Brainard Patton (Boston University), and William Streng (Houston).