Paul L. Caron

Sunday, January 9, 2022

AALS Hosts Three Four Virtual Tax Events Today

AALS (2018)11:00 am ET:  The Promise and Pitfalls of the Global Tax Deal:

In October 2021, 136 countries struck a ground-breaking tax deal for the digital age. This panel will discuss the proposed two-pillar tax system from the perspective of the United States, the EU, and other regions, what these two pillars do, the likely approaches in many countries, practical concerns, and the impact on existing measures, such as DSTs, tax treaties, 15% global minimum tax, GILTI, BEAT, Subpart F, and foreign tax credit rules.

  • Young Ran (Christine) Kim (Utah) (moderator)
  • Steven Dean (Brooklyn)
  • Omri Marian (UC-Irvine)
  • Susan Morse (Texas)
  • Diane Ring (Boston College)

11:00 am ETNonprofit and Philanthropy Law:

Nonprofit organizations engage in discriminatory practices without losing their tax-exempt status. However, tax law may be used as a powerful tool to eradicate institutional discrimination among nonprofit organizations. This panel will explore nonprofit organizations and discriminatory practices, almost forty years after the landmark Bob Jones University v. U.S. case. In this decision, the Supreme Court held that the IRS may deny tax-exempt status to institutions whose policies violate “fundamental public policy,” even if those policies are allegedly based on religious beliefs. The panel will address the legacy of this decision today in educational, religious, and broader settings.

  • Khrista McCarden (Tulane) (moderator)
  • Samuel Brunson (Loyola-Chicago)
  • JoAnne Epps (Temple)
  • Lloyd Hitoshi Mayer (Notre Dame)

2:00 pm ETSocial Networking Session:

Take a break from formal programming and join your colleagues from the Section on Taxation for informal conversation.

  • Adam Thimmesch (Nebraska) (Incoming Chair)
  • Kathleen Delaney Thomas (Chair)

4:45 pm ETNew Voices in Taxation:

This program will feature works in progress by three emerging tax scholars, each of whom will be paired with a senior tax scholar discussant.

Adam Thimmesch (Nebraska) (moderator)

Hilary Escajeda (Mississippi), Technology Justice: Taxation of Our Collective and Cumulative Cognitive Inheritance
Commentator: Neil Buchanan (Florida)

Nyamagaga Gondwe (NYU VAP), The Black Tax: How the Charitable Contribution Subsidy Reinforces Black Poverty
Commentator: Tony Infanti (Pittsburgh)

Blaine Saito (Northeastern), The Levels of Tax Coordination, 38 Ga. St. U. L. Rev. ___ (2022) (reviewed by Hayes Holderness (Richmond) here)
Commentator: Susannah Tahk (Wisconsin)

Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink