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 ET: Nonprofit 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 ET: Social 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 ET: New 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.
January 9, 2022 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink