William H. Byrnes, IV
William H. Byrnes, IV
Associate Dean for Graduate & Distance Education Programs
Fellowship, International Bureau of Fiscal Documentation (Amsterdam);
LL.M., Universiteit van Amsterdam;
J.D., Loyola University School of Law, New Orleans;
B.A., Pol'y Econ., Tulane University, New Orleans
LL.M., Universiteit van Amsterdam;
J.D., Loyola University School of Law, New Orleans;
B.A., Pol'y Econ., Tulane University, New Orleans
Phone: (619) 961-4211
E-mail: wbyrnes@tjsl.edu
Associate Dean William H. Byrnes, IV, has achieved authoritative prominence with more than 38 book and compendium volumes, 25 book & treatise chapters, 800 articles, and a monthly subscriber tax newsletter Tax Facts Intelligence. His publishers include Lexis-Nexis, Wolters Kluwer, Thomson-Reuters, and National Underwriters. He is admitted to the National Press Club for the tax & insurance industry beat.
William Byrnes pioneered online legal education in 1995, thereafter creating the first online LL.M. offered by an ABA accredited law school. He is a key founding member of the Work Group for Distance Education in Legal Education that in 2013 published “Distance Learning in Legal Education: A Summary of Delivery Models, Regulatory Issues and Recommended Practices”. He has lectured courses in more than 30 countries.
Academically William Byrnes obtained the title of tenured law professor in 2005 at St. Thomas University School of Law and in 2008 Associate Dean at Thomas Jefferson School of Law. He served as Chair of two AALS sections: Post Graduate Legal Education and Graduate Programs for Foreign Lawyers, and is currently on the Executive Committee of the Section on International Legal Exchange.
Professionally, William Byrnes was a Senior Manager, then Associate Director of international tax for Coopers and Lybrand, and consulted in Southern Africa, Western Europe, South East Asia, the Indian sub-continent, and the Caribbean. He has been commissioned by a number of governments on tax policy.
As the principal author of the 900-page dissertation to the United Kingdom Foreign and Commonwealth Office, ”Economic and Socio-Economic Impact of the European Union Code of Conduct on Business Taxation and Tax Savings Directive Report”, he established a methodology for measuring socio-economic impact of financial services on SDICs.
He created the approach of “Concept Mind-Maps” for Lexis-Nexis, employed on the Tax Law Center. He was appointed in 2012 to the Editorial Board of the Law Review of the Attorney General of the State of Minas Gerais (Brazil) [Revista Jurídica da Advocacia-Geral do Estado de Minas Gerais].
Download Dean Byrnes' Curriculum Vitae (in PDF format).
Courses include: Federal Tax, International Tax, International Business Transactions, Business Associations, Trusts & Estates, and Civil Law.
Scholarships
BOOKS
Lexis Guide to FATCA Compliance (with Robert J. Munro) (with Jason Fiske ed., LexisNexis, forthcoming May 2013)
2013 Tax Facts On Investments (with Robert Bloink) (with Richard Niles ed., National Underwriters-Summit Business Media 2012)
2013 Tax Facts on Insurance & Employee Benefits (with Robert Bloink) (with Richad Niles ed., National Underwriters-Summit Business Media 2012)
Nat’l Underwriter Advanced Markets (with Robert Bloink) (National Underwriters-Summit Business Media 2012)
Money Laundering, Asset Forfeiture & Recovery, and Compliance (a Global Guide) (available online) (ed., LexisNexis, New York 2011)
Selected Provisions and Analysis of the Tax Relief Act of 2010 (with Robert Bloink) (National Underwriters-Summit Business Media 2010)
Co-Author with Dr. Robert Munro, International Trust Laws & Analysis, Kluwer Law International – updated quarterly
Co-Author with Dr. Robert Munro, Treaty Withholding Guide, LexisNexis Matthew Bender (New York) – updated quarterly.
Co-Author with Dr. Robert Munro, Tax and Trade Briefs, LexisNexis Matthew Bender (New York) – updated quarterly.
Co-Author with Dr. Robert Munro, Tax Havens of the World, LexisNexis Matthew Bender (New York) – updated quarterly.
(Primary Author) Report to the United Kingdom Foreign and Commonwealth Office on the Crown Overseas Territories of Bermuda, Cayman Islands, British Virgin Islands, Turks & Caicos Islands, Anguilla and Montserrat and on The States of Barbados, Bahamas and Panama Regarding the Regulatory, Competitive, Economic and Socio-Economic Impact of the European Union Code of Conduct on Business Taxation and Tax Savings Directive (United Kingdom Foreign & Commonwealth Office, 2004). pp. 900.
Principles of International Taxation (1st edition), Central Law Training - Wilmington Publishers, London, (October 2004)
Principles of International Taxation, published in conjunction with Kluwer Law International (London 1998)
Tax Treaties published in conjunction with Kluwer Law International (London 1998)
Offshore Financial Centers published in conjunction with Kluwer Law International (London 1998)
Co-Author with Professor Barry Spitz, Paris, Tax Reform for South Africa International Law and Tax Institute, Geneva (1995)
EDITORSHIPS
Editorial Board (2012 - present), Revista Jurídica da Advocacia-Geral do Estado de Minas Gerais, Revista Jurídica da Advocacia-Geral do Estado de Minas Gerais (published online, http://www.pge.mg.gov.br/comunicacao/revistas)
Editor, Tax Facts on Insurance & Employee Benefits, Tax Facts on Insurance & Employee Benefits (with Robert Bloink ed., National Underwriters Summit Business Media) (2011), available at http://www.nationalunderwriter.com/2012-tax-facts-on-insurance-employee-benefits-1.html
Editor, Tax Facts On Investments 2011, Tax Facts On Investments 2011 (with Robert Bloink ed., National Underwriters Summit Business Media) (2011), available at http://www.nationalunderwriter.com/reference-bookstore.html
Editor, 2012 Tax Facts Online On Investments (with Ricahrd Niles ed., National Underwriters-Summit Business Media) (author of online publication) (2011), available at http://pro.nuco.com/Pages/MeetTheExperts.aspx
Editor, 2012 Tax Facts Online on Insurance & Employee Benefits (with Richard Niles ed., National Underwriters-Summit Business Media) (Print (Author of online versions)) (2011), available at http://pro.nuco.com/Pages/MeetTheExperts.aspx
Managing Author and Editor, Financial Advisory Publications under the trade name National Underwriters amongst others, Reference Division of Summit Business Media (2010 - continuing)
Author, Framework and Classification System for Comparison of World’s Fiscal Regimes commissioned by Lukas Claerhout, Kluwer Law & Tax International, for the benefit of its International Fiscal Association database project (1998-99)
Managing Editor, Exchange Control Encyclopedia (Fourth edition) (International Law and Tax Institute, Geneva, 1995, Butterworths, 1996)
Editor, International Tax Planning, Vol. I, II & Instructor’s Manual (Institute of Advanced Studies, Johannesburg, South Africa, 1994)
Editor - Principles of International Taxation & Instructor’s Manual (Institute of Advanced Studies, Johannesburg, South Africa, 1994)
ARTICLES, BOOK CHAPTERS, AND ARTICLE-LENGTH WORKS
Taxmaggedon Averted: The American Taxpayer Relief Act of 2012’s New Era of Tax Certainty, [Development & Highlights] Mertens L. Fed. Inc. Tax.(with Robert Bloink) (2013).
Patents, Franchises, Trademarks and Tradenames, 4 Mertens L. Fed. Inc. Tax. 22C (with Jason A. Fiske) (Thomson Reuters 2013)
Supplement, in International Trust Laws & Analysis (& Company Laws) 1 (with Dr. Robert J Munro) (with Jason Fiske ed., Wolters Kluwerr 2012)
Supplement, in Foreign Trade Briefs- International Withholding Tax Treaty Guide 1 (with Dr. Robert J. Munro) (with Jason Fiske ed., LexisNexis 2012)
There is an End to Everything, to Good Things as Well as Bad: A Summary of the 2012 Sunsets and Taxmageddon, [Developments & Highlights] Mertens L. Fed. Inc. Tax. 6 (with John Walker) (Thomson Reuters July 2012)
FACTA’s February 2012 Proposed Regulations with Softened Compliance: Carrots but Mostly Sticks, [Development & Highlights] Mertens L. Fed. Inc. Tax. 8 (with Alberto Gil Soriano) (Thomson Reuters Mar. 2012)
To Provide or Pay? Determining the Employer’s Best Option for Employer-Based Health Care Coverage Under the Affordable Care Act, [Developments & Highlights] Mertens L. Fed. Inc. Tax. 9 (with Stephen Polak) (Thomson Reuters Jan. 2012)
Investment Fund Managers’ Carried Interest: Low Rates on High Gain, [Developments & Highlights] Mertens L. Fed. Inc. Tax 7 (with Benjamin Terner and Tyler Voss) (Thomson Reuters Nov. 2011)
United States, in International Tax Systems And Planning Techniques 823 (with Robert Kiggins) (Sweet & Maxwell - Thomson 2011)
Statute of Limitations on Assessment and Collections, 15 Mertens L. Fed. Inc. Tax. 57 (with Jason A. Fiske) (Thomson Reuters 2011)
Examination and Audit of Returns, 13 Mertens L. Fed. Inc. Tax 49B (with Jason A. Fiske and Crystal Galin ed.) Thomson Reuters 2011)
Caring and Sharing (An Estate Tax Exemption Amount Between Spouses): An Overview on DSUEA Portability, [Developments & Highlights] Mertens L. Fed. Inc. Tax. 5 (with Benjamin S. Terner) (Thomson Reuters June 2011)
Tax Relativity: Codification of Economic Substance Doctrine, [Developments & Highlights] Mertens L. Fed. Inc. Tax. 10 (with Benjamin S. Terner) (Thomson Reuters May 2011)
New Tax Legislation Encourages Small Business to Change Their Thoughts on Charity, Public Relations, & Expenses, [Developments & Highlights] Mertens L. Fed. Inc. Tax. 8 (with Hannah Bible) (Thomson Reuters Feb. 2011)
Foreign Protected Cell Insurance Companies: A Comparative Analysis, Tax Talk, May/June 2011
Preparing for FATCA, Tax Talk, Jan./ Feb. 2011
Examination and Audit of Returns, 13 Mertens L. Fed. Inc. Tax. 49B (Thomson Reuters 2011)
What’s New with Gifting?, [Developments & Highlights] Mertens L. Fed. Inc. Tax. 10 (Thomson Reuters Sept. 2011)
Investment Fund Managers’ Carried Interest: Low Rates on High Gains, [Developments & Highlights] Mertens L. Fed. Inc. Tax. 7 (Thomson Reuters Nov. 2011)
FBAR Changes for 2011, Tax Talk, Nov./Dec. 2010
Federal & State Taxation chapter, Foreign Trade Zones, Susan Tiefenbrun, Edward Elgar (2010)
United States, International Tax Systems and Planning Techniques, Roy Saunders, Sweet and Maxwell / Thomson (2010) pp. 100
“Wealth Management, Where Do We Go From Here?” Offshore Investment Magazine, (September 2010)
Foreign Tax Credits and the Tax Loopholes Act of 2010, LexisNexis’ Emerging Issues (August 2010)
Global Wealth Management Trends commissioned by the American Academy of Financial Management for its Occupational Outlook report requested by the United States Department of Labor Bureau of Labor Statistics, Financial Analysts (see Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, 2010-11 Edition, Financial Analysts, on the Internet at http://www.bls.gov/oco/ocos301.htm (visited May 19, 2010) for example of use of information.
Creator and Co-Author, Concept-Maps for LexisNexis Law Communities: International Tax Maps (2010) http://www.lexisnexis.com/Community/taxlaw/content/TaxLawCommunityMindMa...
Using Econometrics and Predictive Modeling for Allocation of Resources to Counter Organized Crime (April 22, 2010)
Deduction of Interest, 7 Mertens L. Fed. Inc. Tax. 26 (Thomson Reuters 2010)
Accounting Periods, 2 Mertens L. Fed. Inc. Tax. 13 (Thomson Reuters 2010)
Community Property, 3 Mertens L. Fed. Inc. Tax. 19 (Thomson Reuters 2010)
Deduction of Expenses for Production of Income, 6 Mertens L. Fed. Inc. Tax. 25A (Thomson Reuters 2010)
Transitionally Divorcing to Obtain the New Split-Income Tax Treament for Domestic Partners, [Developments & Highlights] Mertens Law of Federal Income Taxation 11 (Thomson Reuters Aug. 2010)
Can I get your 1099 Info With My ‘To-Go’ Order?, [Developments & Highlights] Mertens L. Fed. Inc. Tax. 5 (Thomson Reuters Oct. 2010)
Self-Employment Taxes and Their Discrimination of Barbershop Trios for French Quarters, [Developments & Highlights] Mertens L. Fed. Inc. Tax. 10 (Thomson Reuters Jul. 2010)
Tax Impact of Health Care Reform, [Development & Highlights] Mertens L. Fed. Inc. Tax. (Thomson Reuters May 2010)
Recent Changes Affecting Americans with Foreign Financial Accounts, [Developments & Highlights] Mertens L. Fed. Inc. Tax. 11 (Thomson Reuters Apr. 2010)
Co-Author, India chapter, Global E-Business Law & Taxation, Oxford University Press (2009)
Co-Author, Singapore chapter, Global E-Business Law & Taxation, Oxford University Press (2009)
Co-Editor, Brazil chapter, Global E-Business Law & Taxation, Oxford University Press (2009)
Co-Editor, Russia chapter, Global E-Business Law & Taxation, Oxford University Press (2009)
Co-Editor, Japan chapter, Global E-Business Law & Taxation, Oxford University Press (2009)
Co-Editor, St. Kitts & Nevis chapter, Global E-Business Law & Taxation, Oxford University Press (2009)
A Commentary on Obama’s International Tax Proposals, LexisNexis’ Emerging Issues (June 2009)
Researching Current Trends and Strategies of Organized Crime Regarding Money Laundering, (2009) with interactive media project exploring a predictive artificial intelligence system for trends in AML.
Preparing for the New European Driven Wealth Management Model, Financial Planners Association of the Certified Financial Planners, Palm Springs April 28, 2009
Business Expenses: Deductible or Capitalizable, 6 Mertens L. Fed. Inc. Tax. 25 (West 2009)
Depreciation, 5 Mertens L. Fed. Inc. Tax. 23A (West 2009)
Interest, Rent, Annuities, and Receipts, 1 Mertens L. Fed. Inc. Tax. 6A (West 2009)
Depletion and Other Deductions Related to Natural Resources, 5 Mertens L. Fed. Inc. Tax. 24 (West 2009)
To Good to Be True? Tax Consequences of Stranger-Owned Life Insurance, [Developments & Highlights] Mertens Law of Federal Income Taxation 13 (West Dec. 2009)
International Financial Services – The Winners and Losers, Offshore Investment Magazine Issue 189 (September 2008)
Business Process Outsourcing and Legal Services – Issues with India, Florida Bar Association, Orlando November 14, 2008
Tax Risk Management: The Relationship Circle, Vertex Annual Congress, San Diego October 22, 2008
Transfer Pricing: Multi-Purpose Functional Analysis (Tax Department as the Hero), Vertex Annual Congress, San Diego October 21, 2008
Are Financial Institutions Not Optimally Utilizing Their Expenditures on AML Compliance?, opening address Cambridge Symposium on Economic Crimes, Jesus College, Cambridge Aug 30 – Sept. 6, 2008
New Approaches to Old Problems – Neuroscience and Learning Modalities, American Accounting Association annual congress, Anaheim, Aug 2008
Nonresident Aliens and Foreign Corporations, 12 Mertens L. Fed. Inc. Tax. 45 (West 2008)
Claims for Refund, 15 Mertens L. Fed. Inc. Tax. 58 (West 2008)
Income Tax Returns and Disclosure, 13 Mertens L. Fed. Inc. Tax. 47 (West 2008)
Alimony and Divorce, 8 Mertens L. Fed. Inc. Tax. 31A (West 2008)
Education Pursuant to AML Legislation: What the US needs to learn from the UK, Offshore Investment Magazine Issue 180 (October 2007)
‘How to Approach’ for Online Programs, CALI Conference, University of Nevada School of Law June 2007
Obtaining the Skills Required for Performing Tax Process Outsourcing, All India Federation of Tax Practitioners at the New York Bar Association May 29, 2007
Risks and opportunities in a global economy-perspective on the Investment Horizon, American Academy of Financial Management & Pervasive Learning Solutions, New York April 7, 2007
Obtaining/changing jobs in the evolving international financial services industry, Offshore Investment Magazine Issue 170 (October 2006)
Ancient Roman Munificence: The Development of the Practice and Law Of Charity, 57 Rutgers L. Rev. 1043 (2005) pp. 67
The Private Foundation’s Topsy Turvy Road In The American Political Process. 4 Hous. Bus. & Tax L. J. (Vol 4. 2005) pp. 95
A Study of US Private Foundations, Offshore Investment Magazine Issue 161, (November 2005)
Do Private Charitable Foundations Deserve Tax Exemption Status?, Offshore Investment Magazine, Issue 158, (August 2005)
International Tax Education in the Financial Service Industry Offshore Investment Magazine, Issue 150, (October 2004)
Assessing Profits Margins Savings from Labour and Services Outsourcing, Conference Proceedings, Seville, October 7 - October 8, 2004
Measuring Outcomes for Graduate Programs, Section on Post Graduate Legal Education, AALS Annual Conference January 4, 2004
Procedural Elements of Tax Information Exchange from Banks, Colorado Bankers Association, December 12, 2003
US Tax System and Emphasis on US Transfer Pricing Regulations, Bangalore Chamber of Industry, December 8, 2003
Global Tax Information Exchange – The EU, DTA, TIEAs, and Other Means: Can States Treaty Shop to Obtain Information on Anyone? Bombay Management Association Conference Proceedings, Mumbai, India, December 5-6, 2003
Tax Information Exchange Between the USA and Switzerland – By DTA and Other Means: How Does Due Process and the Attorney-Client Privilege Fit In, Swiss Bankers Academy of Finance, Zurich, Switzerland, October 21-22, 2003
The Missing Link: When Did the Company Limited by Guarantee Mutate From that Limited By Shares?, Malta, October 9-10, 2003 followed by A Comparative of Public Charitable Foundations
Taking an E-Commerce Business Offshore, IBLS Strategic Global Summit for E-commerce, Orange County, Ca., September 18-19, 2003
A Review of the Development of an Internet Delivered LL.M. Program in the United States, 3 Journal of Information Law & Technology (2001)
Referee for Published Conference Proceedings, “International Conference on Emerging Trends in E-commerce” Multimedia University, Kuala Lumpur, Malaysia, 21–23 November 2000
Topic I: Emerging Trends in Electronic Commerce
Topic II: Emerging Trends for 2001 “3D and B2B/B2C” (Asian Focus)
Topic III: E-commerce: Business & Tax
Creating E-course Materials: Integration of the Instructivist, Constructivist, and Contextualist Approaches, CALI Conference Proceedings at Chicago Kent College of Law, Chicago, June 21-24, 2000
The economics behind the OECD approach to developing jurisdictions – is liberalism dead? Vancouver Society of Certified Financial Analysts, Vancouver, Canada, February, 2000
United States, International Tax Systems and Planning Techniques, Roy Saunders and Miles Dean, Thomson Tax, 1999, pp. 65
Controlled Foreign Corporation legislation: a comparative overview, Bombay Management Association Conference Proceedings, Mumbai, India (December 1999)
Rabbi Trust – Law and Planning, Conference Proceedings (Marbella, Spain, October 21-23, 1999)
Transfer Pricing Documentation and Audits, Bombay Management Association Tax Planning Conference Proceedings, Mumbai, India (December 4-5, 1998)
Developments in Transfer Pricing: the OECD 1994 Draft Report & the United States’ Treasury Regulations, 2 European Law Student Association law Review 44 (1995)
A State’s Civil Liability under Treaty of Rome Article 215, Europa Institute Workshop, University of Amsterdam, Faculty of Law, Amsterdam (October 1994)
Presentations
Presenter, Developing an Effective Anti-Money Laundering Compliance Regime (with Jason A. Fiske and Alberto Gil Soriano), LexisNexis CLE, Elsevier Reed Building, New York, NY (April 26, 2012), available at http://corporate.lexisnexis.com/cle-courses/?section=FAQ
Commentator, Issues with Developing FATCA Compliance Systems (with Jason A Fiske and Alberto Gil Soriano), LexisNexis Workshop, CITCO, New York, NY (April 25, 2012)
Presenter, Best Practices for Distance Education Development & Delivery, WOSA (Indian National Board of Accreditation Congress), New Delhi, India (March 25, 2012)
Presenter, How New Custody Rule Impacts CPA Financial Planners, AICPA Annual Congress, Las Vegas, Nevada (January 11, 2011)
Presenter, The Nuance of Regulatory and Financial Reform, AICPA Annual Congress, Las Vegas, Nevada (January 10, 2011)
Presenter, Exploring Alternative LLM Programs: Executive, Mixed Delivery, and Dual Degrees (Non-U.S. and Cross-Discipline), American Association of Law Schools Annual Meeting, San Francisco (January 7, 2011)
Lecturer, Treaty Override of the Japan-United States Tax Treaty: A three part analysis addressing public finance & public policy, international relations, and tax policy, Waseda University, Waseda, Japan, November 19, 2010
Lecturer, New Developments of the Spanish-United States Tax Treaty, University of Valencia School of Law, Valencia, Spain, November 4, 2010
Presenter, New Avenues for U.S. Real Estate Investments - Distressed Income Producing Commercial Properties, Thomson Reuters International Tax Systems & Planning Techniques, Langham, London, England, October 28, 2010 (Available at http://www.itsapt.com/conference/speakers/)
Presenter, The Compliance Costs to Business and Government versus the Expected Revenue Collection for the Overlapping Compliance Regimes of the USA (and their applicability to South Africa), South African Institute of Taxation, Sandton Convention Center, Johannesburg, South Africa, October 13, 2010
Lecturer, Using Econometrics and Predictive Modeling for Allocation of Resources to Counter Organized Crime, Washington DC, April 22, 2010
Creator and Co-Author, Concept-Maps for LexisNexis Law Communities: International Tax Maps (2010), http://www.lexisnexis.com/Community/taxlaw/content/TaxLawCommunityMindMa...
Mindmap Blog for US Tax, http://cmsove.googlepages.com
Mindmap Blog for US Tax, http://amlsample.googlepages.com
Global Wealth Management Trends commissioned by the American Academy of Financial management for its Occupational Outlook report to the United States Department of Labor Bureau of Labor Statistics, Financial Analysts (Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, 2010-11 Edition, Financial Analysts, on the Internet at http://www.bls.gov/oco/ocos301.htm (visited May 19, 2010)
Presenter, Preparing for the New European Driven Wealth Management Model, Financial Planners Association of the Certified Financial Planners, Westin Mission Hills Resort & Spa, Palm Springs, April 28, 2009 (Available at http://www.fpanet.org/professionals/EventsConferences/Conferences/Retreat/)
Lecturer, Researching Current Trends and Strategies of Organized Crime Regarding Money Laundering, Washington D.C., April 22, 2009
Author, Framework and Classification System for Comparison of World’s Fiscal Regimes commissioned by Lukas Claerhout, publisher, Kluwer Law & Tax International, for the benefit of its International Fiscal Association database project (1998-99)
Report to the United Kingdom Foreign and Commonwealth Office on the Crown Overseas Territories of Bermuda, Cayman Islands, British Virgin Islands, Turks & Caicos Islands, Anguilla and Montserrat and on The States of Barbados, Bahamas and Panama Regarding the Regulatory, Competitive, Economic and Socio-Economic Impact of the European Union Code of Conduct on Business Taxation and Tax Savings Directive (United Kingdom Foreign Commonwealth Office, 2004). United States Revenue Collection Procedures & Practices in the Light of the United States Constitution, Johannesburg, South Africa, May 1995
