Tracy Kaye

Professor Tracy Kaye

Professor of Law

  • Degrees:

  • J.D., Georgetown University Law Center | M.S.T., DePaul University | B.S., University of Illinois

  • Contact:

  • [email protected]
  • Tel: 973-642-8455
  • SSRN Site link
  • Curriculum Vitae

  • Courses:

  • Comparative Tax Law, Federal Income Tax, International Tax Planning, Corporate Income Tax, European Union Business Law Seminar

Professor Tracy Kaye, the Co-Director of the IRS Chief Counsel's Externship Program and the Dean Acheson Legal Stage Program, specializes in federal income, international and comparative tax law.

During the fall of 2014, Professor Kaye was the Fulbright Senior Research Scholar at the University of Luxembourg where she examined the implications of automatic exchange of information. She was the PwC Visiting Professor at the Vienna University of Economics and Business in the summer of 2012, where her research resulted in an article entitled Innovations in the War on Tax Evasion. Published in the Brigham Young University Law Review, this article explored the impact of the Foreign Account Tax Compliance Act, particularly on the European Union Member States. After her visit as a scholar at the Max Planck Institute for Intellectual Property, Competition and Tax Law in Munich, Germany, her research was selected for the 3rd annual Comparative Law Work-in-Progress Workshop at the University of Michigan Law School in May, 2008. Her resulting article, The Gentle Art of Corporate Seduction: Tax Incentives in the United States and the European Union was published in the University of Kansas Law Review. She has also written on tax discrimination and direct taxation in the European Union.

Professor Kaye is currently the Chair of the Academia Committee of the International Fiscal Association (IFA) USA Branch. She is also the Co-Director of Seton Hall Law School's Dean Acheson Legal Stage Program, sponsored by the Court of Justice of the European Union and the American Embassy in Luxembourg to promote understanding of European Union Law among American lawyers. During 1998, she was the Director of the Seton Hall "Law in Italy" program. She has been a visiting professor at the Universities of Indiana, Illinois, Freiburg, and Leiden, as well as Renmin University of China Law School and the University of International Business and Economics, School of Law, in Beijing. In spring 2002, she was a Fulbright Senior Scholar at the Albert-Ludwigs-Universitat in Freiburg, Germany. She is also an Associate Member of the European Association of Tax Law Professors.

Prior to beginning her academic career at Seton Hall Law School in 1991, Professor Kaye studied law and taxation at the Universities of Georgetown, DePaul and Illinois. She earned a B.S. in Accountancy, magna cum laude, at the University of Illinois; an M.S. in Taxation at DePaul University; and her J.D., cum laude, at the Georgetown University Law Center. She worked as a tax legislative advisor for a U.S. Senator, who was a member of the Senate Finance Committee, and practiced and taught tax for Arthur Young & Co. (d.b.a. EY) in Chicago, Boston, and Washington, D.C. She has been selected as a Fellow of the American College of Tax Counsel and served as the Regent for the Third Circuit on the Board of Regents.

SELECTED PUBLICATIONS

LAW REVIEW ARTICLES

Tax Transparency: A Tale of Two Countries, 39 Fordham Int'l. L. J. 1153 (2016)

Innovations in the War on Tax Evasion, 2 BYU L. Rev. 363 (2014)

Taxation and Development Incentives in the United States, 62 Am. J. Comp. L. (Supp.) 617 (2014)

The Offshore Shell Game: U.S. Corporate Tax Avoidance Through Profit Shifting, 18 Chap. Law Rev. 185 (2014)

Various Approaches to Sourcing Multijurisdictional Values: Sourcing Options Available to Tax Policy Makers, St. & Loc. Tax Law. - 2009 Symp. Ed. (2013) (with Michael Mahoney)

Direct Taxation in the European Union: From Maastricht to Lisbon, 35 Fordham Int'l L.J. 1231 (2012)

Direct Taxation in the European Union:  Past Trends and Future Developments, 16 ISLA  J. Int'l & Comp. L. 423 (2010)

The Regulation of Corporate Tax Shelters in the United States, 58 Am. J. Comp. L. (Supp.) 585 (2010)

Commentary Europe’s Balancing Act: Trends in Taxation, 62 Tax L. Rev. 193 (2009)

The Gentle Art of Corporate Seduction: Tax Incentives in the United States and the European Union, 57 U. Kan. L. Rev. 93 (2008)

United States - National Report: Constitutional Limitations on the Legislative Power to Tax in the United States, 15 Mich. St. Int'l L. 481 (2007) (with Stephen W. Mazza)

Restricting the Legislative Power to Tax in the United States, 54 Am. J. Comp. Law 641 (2006) (with Stephen W. Mazza)

Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches, 7 Fla. Tax Rev. 47 (2005)

Source of Income Rules and Treaty Relief From Double Taxation Within the NAFTA Trading Bloc, 61 La. L. Rev. 353 (2001) (with Schadewald)

The U.S. Perspective on Electronic Commerce, Commercio Elettronico 633 (Vincenzo Franceschelli, ed.) (2001)

Show Me the Money: Congressional Limitations on State Tax Sovereignty, 35 Harv. J. on Legis. 149 (1998)

European Tax Harmonization and Its Implication for U.S. Tax Policy, 19 B.C. Int'l & Comp. L. Rev. 109 (1996)

Special Brief: The R & E Expense Allocation Rules: House Ways & Means Committee Testimony, Tax Foundation (May 1995)

Sheltering Social Policy in the Tax Code: The Low-Income Housing Credit, 38 Vill. L. Rev. 871 (1993)

Seminar Proceedings of: The 1992 U.S.–European International Tax Conference:  EC ‘92 and Its Implications for Global Competitiveness, Tax Foundation (1992) (editor)

BOOK CHAPTERS

The U.S. Nexus Debate and its Implications for International Tax Policy, in Territorialitat Und Personalitat, Ottoschmidt (Ismer, Reimer, Rust & Waldhoff, eds.) (2019)

United States, in Tax Transparency, IBFD (Yavaslar & Hey, eds.) (2019)

United States’ Responsibility to Promote Tax Transparency, in Tax, Inequality, And Human Rights, Oxford University Press (Reisch & Alston, eds.) (2019)

US Implementation of Key BEPS Actions, in Implementing Key BEPS Actions: Where Do We Stand, IBFD (2019)

Taxation and Development Incentives in the United States, in Taxation and Development (Karen Brown, ed.) (2017)

U.S. Tax Sovereignty and the BEPS Project, in Tax Sovereignty in Post-BEPS Times (Christians & Rocha, eds.) (2017) (Wolters Kluwer)

Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches, in Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence 2nd ed. (Avi-Yonah, Hines & Lang, eds.) (2016)

Corporate Blackmail: State Tax Incentives in the United States, in State Aid and Tax Law Conference (Alexander Rust, ed.) (2013)

United States, in A Comparative Look at Regulation of Corporate Tax Avoidance (Karen Brown, ed.) (2012)

Tax Evasion and Tax Avoidance in the United States, in CFE Forum Reports on European Reports on European Taxation-4: Sharing Information Across Borders in Indirect and Direct Tax-2010 & The Permanent Establishment in International Tax Law-2011, Servaas van Thiel, ed. (with Stephen W. Mazza) (2011)

Taxpayer Rights in the United States: Balancing Taxpayer Protection and Compliance, in The Confederation Fiscale Europeene at 50 Years, Servaas van Thiel, ed., CFE (with Stephen Mazza) (2009)

LexisNexis Tax Advisor - Federal Topical, in Interest Expense, Chapter 1D:9 (2007)

Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches, in Comparative Fiscal Federalism: Comparing European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence, Kluwer International Law (Avi-Yonah, Hines & Lang, eds.) (2006)

OTHER PUBLICATIONS

A Look at the Source of Income Rules and Treaty Relief From Double Taxation Within the NAFTA Trading Bloc, 21 Tax Notes Int'l 1063 (2003) (with Schadewald)

Report on the 1996 United States Model Income Tax Convention and Attached Technical Explanations, 51 Tax Law. 765 (1998) (Contributor)

BOOK REVIEWS

Book Review, 31 JATA 115 (2009) (reviewing Reuven S. Avi-Yonah, <em>International Tax as International Law-An Analysis of the International Tax Regime</em> (2007)

Book Review, 22 JATA 147 (2000) (reviewing Adrien Ogley, <em>Principles of Value Added Tax</em> (1998)

Book Review, 18 JATA 118 (1996) (reviewing Adrien Ogley, <em>Principles of International Tax: A Multinational Perspective</em> (1995)

PRESENTATIONS

Full list of presentations available in Curriculum Vitae

Taxation of International Students, ABA Tax Section, ABA Tax Section Meeting, Hyatt Regency, Washington, DC (May 10, 2019)

US Perspectives on State Aid, EU Tax Policy class, NYU Law School, New York City, NY (March 5, 2019)

New Tax Challenges: U.S. and EU Perspectives Conference, Presented Nexus in the Digital Era-US RST and Global Income Taxation at the University of Luxembourg (May 18, 2018 - Luxembourg)

20th Annual Critical Tax Theory Conference, Presented United States’ Responsibility to Promote Tax Transparency at Saint Louis University School of Law (April 2017 - St. Louis, MO)

Implementing Key BEPS Actions: Where do we stand?, Institute for Austrian and International Tax Law, Conference-Presented U.S. Implementation of Key BEPS Actions, Rust, Austria (July 1, 2017)

Tax Cooperation vs. Tax Competition: Cross-Atlantic Perspectives Conference, University of Luxembourg, Presented on FATCA, CRS, and EU-US Cooperation on Exchange of Information, (May 30, 2017 - Luxembourg)

Webcast on Brexit and its Tax and Related Impacts on U.S. Multinationals, ABA Tax Section (September 20, 2017) (Panelist)

Growing Reliance on Financial Institutions to Minimize Offshore Evasion, 19th Annual Critical Tax Theory Conference at Tulane University School of Law – Presented (April 2016 - New Orleans)

How to combine International and Comparative Taxation into “Domestic” US Law School Tax Courses, ABA Section of Taxation, Teaching Taxation Committee – Panelist discussing (May 2016 - Washington, DC)

Human Rights & Tax in an Unequal World, panelist on The Responsibilities of Governments: The Case of Transparency, Center for Human Rights and Global Justice, NYU School of Law (September 2016 - New York City)

Tax Policy at the Crossroads: The Increasing Role of the Private Sector in Tax Administration, panelist on Tax Administration’s Growing Reliance on Financial Institutions to Minimize Offshore Evasion, National Tax Association and American Tax Policy Institute’s 46th Annual Spring Symposium (May 2016 - Washington, DC)

Dynamic Scoring: Changing the Conversation about Tax Reform, ABA Section of Taxation, Teaching Taxation Committee-Moderator and Organizer (May 2015-Washington, DC)

Implementing FATCA-Impact on Luxembourg, Automatic Exchange of Tax Information – Recent developments, current issues and open questions Conference-Presented (October 2015 - University of Luxenbourg)

Tax Transparency: A Tale of Two Countries, 18th Annual Critical Tax Theory Conference at Northwestern University School of Law (April 2015-Chicago, IL)

Exchange of Information, CESI Symposium: Taxation in Europe: tax administrations at the heart of the crisis (October 2014-Brussels, Belgium)

Perspectives on the Fight against BEPS, University of Luxembourg Conference, Panel discussant (December 2014-Luxembourg, Luxembourg)

State Tax Competition, Catholic University of Louvain (December 2014-Louvain-La-Neuve, Belgium)

Taxation and Development Incentives in the United States, 19th Congress of the International Academy of Comparative Law at University of Vienna (July 2014-Vienna, Austria)

Facing the Uncertainties of Accounting for Tax Uncertainties, Tax Bridge to Practice, ABA Tax Section Meeting (May 2010-Washington, DC)