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Louisiana Practice, Edited By Henry George Mcmahon. Westpublishing Co., St. Paul, 1939. 2 Vols. Pp. Xviii, 2146. $20.00., Hon. William H. Byrnes Jr., Leon Sarpy

William H. Byrnes

No abstract provided.

How May The United States Leverage Its Fatca Iga Bilateral Process To Incentivize Good Tax Administrations Among The World Of Black Hat And Grey Hat Governments? A Carrot & Stick Policy Proposal, William Byrnes

William H. Byrnes

Professor William Byrnes examines whether it is prudent for taxpayers to trust the governments of the 117 countries that scored a fifty or below on Transparency International’s corruption index. The complete information system invoked by the Foreign Account Tax Compliance Act (FATCA) encourages, even prolongs, the bad behavior of black hat governments by providing fuel (financial information) to feed the fire of corruption and suppression of rivals. Professor Byrnes recommends that the United States leverage a “carrot-stick” policy tool to incentivize bad actors to adopt best tax administration practices.

A Review Of The Development Of An Internet Delivered Ll.M Program In The United States, William Byrnes

William H. Byrnes

This article reviews the development of the first Internet delivered LL.M program (i.e. LL.M. of International Tax and Offshore Financial Centers, the ‘Program’) in the United States.

The paper comprises four sections: In Part 1 the economics reasons for, and logistics considerations of, the Internet delivered Program are addressed. Part 2 reviews the pedagogical approach to legal education employed in the United States, criticisms thereof, and finally examines an emerging pedagogical trend in the United Kingdom. Part 3 reviews the teaching tools employed in the Program International Tax and Offshore Financial Centers, and Part 4 reviews the practical aspects of …