Name: Stephen Shay
Institution: HLS
Title (HLS): Professor of Practice
The faculty member above engages from time to time in outside activities, some of which are compensated, some of which are ongoing, and also has outside financial interests that may relate to his/her scholarly activities. The disclosures below are intended to provide interested parties information about potential conflicts of interest from 2011 through the date of this report (June 2013) that might exist between the faculty member's scholarly and teaching activities, on the one hand, and his/her outside activities, on the other hand.
Institution: HLS
Title (HLS): Professor of Practice
The faculty member above engages from time to time in outside activities, some of which are compensated, some of which are ongoing, and also has outside financial interests that may relate to his/her scholarly activities. The disclosures below are intended to provide interested parties information about potential conflicts of interest from 2011 through the date of this report (June 2013) that might exist between the faculty member's scholarly and teaching activities, on the one hand, and his/her outside activities, on the other hand.
| Client/Interest | Role/Interest | Matter | Issue | Dates |
|---|---|---|---|---|
| Ropes & Gray LLP | Counsel | I provide occasional legal services as a special tax counsel to Ropes & Gray on client matters as mutually agreed on a matter-by-matter basis. | Tax advice, generally on international tax issues. | July 1, 2011-Ongoing |
| United States of America | Gov't Official | I served as Deputy Assistant Secretary for International Tax Affairs in the Department of the Treasury. | I worked on international tax policy issues. | August, 2009-February, 2011 |
| International Monetary Fund | Expert | I provide occasional consulting services to the International Monetary Fund Fiscal Affairs Department in relation to international tax policy generally and in relation to IMF advice to specific countries. | Advice on international tax policy and tax law design. | March, 2011-Ongoing, but episodic |
| International Senior Lawyers' Project | Counsel | I provide pro bono advice on international tax issues to the Government of Liberia. I co-taught a seminar on strategic issues in taxation of extractive industries for officials in the United Republic of Tanzania. | Advice regarding the taxation of multinational taxpayers generally and regarding the taxation of specific taxpayers in extractive industries. | May, 2011-Ongoing |
| Congressional Budget Office | External reviewer for CBO paper on policy options for tax treatment of multinational corporations. | Review description of US tax law for technical accuracy. | February, 2012-March, 2012 | |
| New York State Bar Association Tax Section Executive Committee | Other | The Executive Committee reviews NYSBA Tax Section reports to Federal and State tax agencies that provide comments on proposed regulations, draft legislation and other tax-related matters. | The reports cover a wide range of Federal and state tax issues. | January, 2012-Ongoing |
| Urban-Brookings Tax Policy Center | Expert | What Can International Experience Teach Us About Going Territorial? Study commissioned by Smith Richardson Foundation to research how other countries that have territorial income tax systems address certain issues and whether or the extent to which their approaches are relevant to the United States. | Advice on tax law aspects of the study. | April, 2013-March, 2014 |