UF’s tax faculty is consistently ranked in the nation’s top two by U.S. News and World Report, which rates law school specialty areas based on the reputation of faculty in that specialty. Joining the program this fall were former New York University Tax Program Director Paul R. McDaniel and Harvard Law School faculty member Diane M. Ring. Both have expertise in international taxation, and are expected to be major players in development — with Professor Lawrence Lokken, Culverhouse Eminent Scholar in Taxation — of a LL.M. in International Tax Law during the coming year.
According to Graduate Tax Program Associate Dean and Director Michael Friel, the new degree reflects the increasing importance of understanding and advising on international tax rules in a global economy with multinational businesses, rapid capital flows, U.S. clients with international dealings, and foreign clients with U.S. investments and businesses.
McDaniel, an expert in U.S. and international tax law and first permanent holder of the James J. Freeland Eminent Scholar Chair in Taxation, was a visiting professor at UF in the 90s. He earned his B.A. from the University of Oklahoma, LL.B. (cum laude) from Harvard Law School, and Honorary Doctor of Laws from Uppsala University, Sweden. He has authored or co-authored more than 50 articles and eight books on taxation, and has served as acting associate tax legislative counsel in the Office of Assistant Secretary for Tax Policy and as director of New York University’s Graduate Tax and International Tax Programs.
McDaniel helped pioneer the concept of tax expenditures with the late Stanley Surrey of Harvard, who explored these issues in Tax Expenditures. Before working with Surrey, he practiced in Oklahoma, and then worked for the government until the fall of 1970, when he joined the Boston College law faculty. He later joined the firm Hill & Barlow, where he was a partner prior to joining the NYU faculty in 1993.
Associate Professor Diane Ring, whose primary interest is international tax law and relations and taxation of financial instruments, was a Harvard assistant professor of law for several years, and national reporter for the 2004 Conference on Double Nontaxation for the International Fiscal Association. Prior to entering teaching, she was an associate with Caplin & Drysdale, Chartered, in Washington, D.C., working primarily in international tax and financial products for planning, audit, legislative and regulatory matters. She clerked for Judge Jon O. Newman, Federal Court of Appeals, 2nd Circuit, New York, NY. Ring received her A.B. (anthropology, summa cum laude, John Harvard Scholar, Harvard College Scholar and Elizabeth Carey Agassiz Scholar) and J.D. (magna cum laude) from Harvard, where she was an editor on the Harvard Law Review.
Graduate Tax Program faculty — Dennis A. Calfee, Patricia E. Dilley, Michael K. Friel, David M. Hudson, Lawrence Lokken, Martin J. McMahon Jr., Paul R. McDaniel, C. Douglas Miller, Michael A. Oberst, David M. Richardson, Diane M. Ring and Steven J. Willis — are authors of some of the most widely used textbooks and treatises, and have lectured at numerous conferences and institutes in the United States and abroad, occupied leadership positions in professional organizations, and served as consultants to the Internal Revenue Service, congressional committees and other major public and private entities.
Graduate Tax students have outstanding academic credentials and, in many cases, significant professional experience. More than 1,700 students have earned their LL.M. in Taxation since the program began in 1974, and it was first in the nation to offer a Doctor of Juridical Science (S.J.D.) specifically in taxation. Roughly two years old, UF’s S.J.D. program requires innovative research and writing, along with publication of a book or three law review articles.
The Graduate Tax Program also publishes the faculty-edited Florida Tax Review, one of the country’s leading tax journals. For more information go online to www.law.ufl.edu/tax/.