Stafford Smiley
Professor, Graduate Tax Program
B.A., Yale; J.D., Harvard
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 (Poland) and a Visiting Professor in graduate tax programs in Austria, Australia, and Russia. Prior to entering law practice, he served as a law clerk to Judge Arnold Raum of the United States Tax Court.
Recent Scholarship
All Scholarship 2000 - 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.
View all scholarship
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Email:
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Address:
600 New Jersey Avenue N.W.
Washington, DC 20001 -
Office Location:
Hotung 5022
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Assistant:
Jonathan Zimmer
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Phone:
202-662-9906
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