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Manoj Viswanathan & Alina Ball on Creating a Transactional Tax Clinic

Published on: Author: Heather Field

Law school clinics have long served students interested in litigation. And the past decade has brought a dramatic increase in the number of transactional-law clinics at law schools across the country, which is clearly a positive development for the many law students who are interested in business/transactional work. But what about students interested in transactional… Continue reading

Heather Field on “Tax Loopholes”

Published on: Author: Manoj Viswanathan

Politicians, pundits, and countless others indiscriminately describe disfavored provisions as “tax loopholes.” Yet as my colleague and fellow tax scholar Professor Heather Field demonstrates in her recently published article, A Taxonomy for Tax Loopholes, the term lacks definitional clarity. The phrase has been used, variously, to reference statutory ambiguities, violations of the spirit of the… Continue reading

Manoj Viswanathan on Centralized Intermediaries and Tax Compliance

Published on: Author: Heather Field

My colleague Manoj Viswanathan has written a new article, “Tax Compliance in a Decentralizing Economy,” forthcoming in Georgia State University Law Review. This article reveals the threat to tax compliance that is posed both by new technologies that enable on-demand sharing of services and by blockchain technology that facilitates cryptocurrency (e.g., Bitcoin) transactions and other… Continue reading

Heather Field on Tax Practice and Ethics

Published on: Author: Manoj Viswanathan

Heather Field, my colleague and fellow tax scholar, has written two important articles at the intersection of the practice of tax law and professional ethics. There are scant resources for (1) tax practitioners seeking guidance on how to act ethically when making discretionary decisions involving aggressive tax planning and (2) tax law faculty who want… Continue reading