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Schedule Registration Housing |
| Saturday, January 8, 2000 1:30-3:15 p.m. |
Maryland Suite B & C
Marriott Wardman Park Hotel Lobby Level |
|
Section on Taxation |
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| William P. Streng, University of Houston, Chair |
| International Tax Policy for the 21st Century |
| Moderator: | |
| William P. Streng, University of Houston | |
| Speakers: | |
| Joseph H. Guttentag, Senior Advisor, Office of Tax Policy,
U.S. Department of the Treasury, Washington, D.C.
Jerome B. Libin, Esquire, Sutherland, Asbill & Brennan, Washington, D.C Paul R. McDaniel, New York University |
| The discussion will concern the evolving U.S. international tax rules, the continuing Congressional review of these rules, similar trends outside the United States, and the relevance and importance of these developments for teaching tax courses in a law school environment (not limited to the international tax course(s)) in the 21st century. Mr. Guttentag will discuss (i) the role of the OECD in encouraging the direction of cross-border taxation polices of OCED countries, (ii) the future developments which can be anticipated in the U.S. in this context, and including (iii) the Treasury's forthcoming (released by January 2000?) White Paper concerning a fundamental rethinking of the basic thrust of the U.S. income taxation rules applicable to cross-border transactions. Mr. Libin will provide his perspectives concerning the anticipated evolution of this important tax legislation, the economic importance of and necessity of these changes, and provide commentary concerning other significant proposals for fundamental changes in this context. Professor McDaniel will suggest how law school tax courses might be adapted (and be forced to develop) to respond to these important tax law changes. A larger discussion among tax teacher audience members can then occur concerning how other schools are adapting to these evolving international tax law changes in structuring their tax courses. |
| Business Meeting at Program Conclusion |