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Stafford Smiley

Professor, Graduate Tax Program

B.A., Yale; J.D., Harvard

Areas of Expertise:

Taxation

B.A., summa cum laude, Yale; J.D., magna cum laude, Harvard. Professor Smiley is a Professor in the Graduate Tax Program of the Law Center and...

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B.A., summa cum laude, Yale; J.D., magna cum laude, Harvard. Professor Smiley is a Professor in the Graduate Tax Program of the Law Center and Senior Counsel of the law firm of Caplin &Drysdale, Chartered. He specializes in the taxation of corporate and noncorporate business entities, intergenerational wealth planning and international transactions. He is also a Professor at the University of Lodz in Poland and at the Moscow State Institute of International Relations (MGIMO) in the Russian Federation, and serves or has served as a Visiting Professor in graduate tax programs in Austria, Australia and Brazil. Prior to entering law practice, he served as a law clerk to Judge Arnold Raum of the United States Tax Court. 

Recent Scholarship

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All Scholarship 2007 - Present

Selected Contributions to Other Publications

  • Stafford Smiley & Seth Green, The Curious Case of the Partial Loophole Closer, J. Corp. Tax'n, Jan./Feb. 2010, at 38-41.   
  • Stafford Smiley & Albert G. Lauber, Loan Guarantees and Transfer Pricing, J. Corp. Tax'n, May/June 2010, at 24-29.   
  • Stafford Smiley, National Westminster Bank: Will the IRS Ever Give Up?, J. Corp. Tax'n, Mar./Apr. 2010, at 44-48.   
  • Stafford Smiley & Justin Lowe, A Shift Toward Consumption Taxes: The Tax Policy Prescription for the Fiscal Ills of the Global Financial Crisis?, J. Corp. Tax'n, Jul./Aug. 2010, at 42-48.   
  • Stafford Smiley & Kirsten Burmester, 2009 Treaty Developments, J. Corp. Tax'n, Nov./Dec. 2009, at 23-27.   
  • Stafford Smiley & John M. Breen, Documentation Under New OECD Approach to Attributing Profits, J. Corp. Tax'n, Jan./Feb. 2009, at 32-41.   
  • Stafford Smiley & Lucy S. Lee, Focus on Offshore Bank Accounts: The Liechtenstein and UBS Agreements, J. Corp. Tax'n, Jul./Aug. 2009, at 34-40.   
  • Stafford Smiley, Mexico's IETU or 'Flat Tax': Tax Reform Through a Minimum Tax, J. Corp. Tax'n, Mar./Apr. 2009, at 24-28.   
  • Stafford Smiley & Neal M. Kochman, The Temporary Cost Sharing Regulations, J. Corp. Tax'n, Sept./Oct. 2009, at 44-48.   
  • Stafford Smiley & James Salles, "45-Day Rule" Can Pose Problems for Foreign Tax Credit Carryback Claims, J. Corp. Tax'n, Jan./Feb. 2008, at 36-38.   
  • Stafford Smiley, The Canadian Experience with a General Anti-Abuse Rule, J. Corp. Tax'n, Sept./Oct. 2008, at 29-31.   
  • Stafford Smiley & Neal Kochman, The Fifth U.S.-Canada Protocol: Welcome and Unwelcome Changes, J. Corp. Tax'n, Mar./Apr. 2008, at 40-43.   
  • Stafford Smiley & Seth M. Green, IRS Renews Assault Against Abusive Foreign Tax Credit Transactions, J. Corp. Tax'n, May/June 2008, at 35-38.   
  • Stafford Smiley & James McOmber, What the Proposed Contract Manufacturing Regulations Are All About, J. Corp. Tax'n, Jul./Aug. 2008, at 37-44.   
  • Stafford Smiley & Dana Goldblatt, Exercises of Employee Stock Options by Non-Resident Aliens, J. Corp. Tax'n, Jul./Aug. 2007, at 30-40.   
  • Stafford Smiley & Brian R. Lynn, The Practical Impact of FIN 48--Is it Moving Abroad?, J. Corp. Tax'n, Nov./Dec. 2007, at 34-39.   
  • Stafford Smiley, Treasury Issues Revised Model Income Tax Convention and Model Technical Explanation, J. Corp. Tax'n, May/June 2007, at 25-31.   
Recent scholarship

In the News

"Wanted for LL.M. Programs: Tax Nerds," coverage by LLM Guide, March 10, 2016, quoting Professor Stafford Smiley.

All News

"Wanted for LL.M. Programs: Tax Nerds," coverage by LLM Guide, March 10, 2016, quoting Professor Stafford Smiley.

Recent News

On The Web

Maps & Directions

Google Location Map Georgetown University Law Center 600 New Jersey Avenue NW Washington, DC 20001