tax law

Georgia Law Professor Harpaz submits comments for a UN framework convention on international tax cooperation

University of Georgia School of Law professor Assaf Harpaz recently submitted comments on the Zero Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation.

Harpaz’s comments (available here), together with all other inputs, have been published on the Ad Hoc Committee’s website in preparation for its second session.

Assaf Harpaz joined University of Georgia School of Law as an assistant professor in summer 2024 and will teach classes in federal income tax and business taxation. Harpaz’s scholarly focus lies in international taxation, with an emphasis on the intersection of taxation and digitalization. He explores the tax challenges of the digital economy and the ways to adapt 20th-century tax laws to modern business practices.

UGA Law Professor Hellerstein presents on crypto-assets at OECD

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein co-presented a paper on the value added taxation of crypto-assets at the Organisation for Economic Co-operation and Development (OECD) Working Party No. 9 on Consumption Taxes in Paris, France, in November.

The Working Party No. 9 on Consumption Taxes is a forum for the discussion of consumption tax policy and administration, working with both Members and non-Members of the OECD to develop appropriate and effective taxation outcomes.

Hellerstein, a recipient of the National Tax Association’s Daniel M. Holland Medal for outstanding lifetime contributions to the study and practice of public finance, is widely regarded as the nation’s leading academician on state and local taxation. He has authored numerous books, textbooks, and law review articles, and has practiced extensively in the field. Hellerstein is currently a Visiting Professor at the Vienna University of Economics and Business, and he remains actively involved in his scholarship, consulting, and, in particular, his work as an academic advisor to the OECD.