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Sunday Schedule
Program
Annual
Meeting
Home
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Sunday, January 5, 2003
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10:30 a.m.-12:15 p.m.
Section on Taxation
Charlotte Crane, Northwestern University, Chair |
Virginia Suite C
Marriott Wardman Park Hotel
Lobby Level |
Tax Law as Product: The Problem of Corporate Tax Shelters
Moderator:
Clarissa C. Potter, Georgetown University
Speakers: - Kenneth W. Gideon, Esquire, Skadden, Arps, Slate, Meagher & Flom, Washington, D.C.
- Richard L. Lavoie, Washburn University
- Lee Sheppard, Contributing Editor, Tax Notes, New York, New York
What is the real problem with "Corporate Tax Shelters?" Do they reflect the development of transactions that are aggressive in new and undesirable ways? Or do they just reflect the development of new and more lucrative ways to sell tax expertise? In either case, they seem to be a bigger problem for tax administration than in the past.
Where did they come from? Which tools, whether available under current law, or to be requested from Congress or the federal courts, are likely to be most useful in responding? Will the most effective responses be found in initiatives involving the substantive law, in changes in the way tax practitioners and their clients are allowed to do business, or in the consequences, both in financial penalties and in publicity, to those who go too far? This panel will consider these and other questions relating to the ongoing controversy.
Business Meeting at Program Conclusion
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