Friday, January 20

1:30PM - 3:00PM

Teaching Taxation

Chair:  Professor Michael B. Lang, Chapman University School of Law, Orange, CA

1:30pm            Opening Remarks of the Chair.

1:40pm            Cross-Border Colloquy:  What State/Local and 
                         International Tax Lawyers Can Learn from Each Other.  
                         Cross-border transactions - whether international or
                         interstate - pose many of the same questions, but the 
                         answers are often different.  This panel will identify and 
                         evaluate the varied answers offered to questions of 
                         jurisdiction, sourcing, transfer pricing, tax credits, and inter-
                         jurisdictional cooperation.  Both income taxes and 
                         transaction taxes will be considered, with a focus on what 
                         state/local and international tax planners and policymakers 
                         can learn from the rules and developments in the other field. 
                         Moderator:  Professor John A. Swain, University of
                         Arizona, James. E. Rogers College of Law, Tucson, AZ. 
                         Panelists: Professor Reuven S. Avi-Yonah, University of 
                         Michigan Law School, Ann Arbor MI; Richard Ainsworth, 
                         Taxware, Wakefield, MA.