Professor of Practice
Professor Herzfeld has a background in international taxation and cross-border M&A from her years in practice and in tax policy from her work as a contributing editor at Tax Notes International. She has taught International Tax I and II, and Tax Policy, to both JD and LLM students. She has also developed a course (the first of its kind) in Artificial Intelligence and Taxation. Professor Herzfeld is the author of International Taxation in a Nutshell (12th ed.), a popular text for new students of international taxation.
Professor Herzfeld began her career as a law clerk for Judge I. Leo Glasser (E.D.N.Y.) and has worked at Weil Gotshal & Manges in New York, as tax counsel at Ford Motor Company, and in the national office of a Big 4 accounting firm. She has been a contributing editor to Tax Notes International since 2014, where she has written over 250 articles on international tax policy developments and cross-border transactions, and has also written extensively on U.S. tax reform efforts.
Previously, Professor Herzfeld worked at the national tax office and the New York office of a Big 4 accounting firm, where she provided transactional advice to U.S. and foreign multinational corporations, private equity funds, venture capital funds and individuals on a broad range of U.S. and cross-border tax issues. She currently is counsel to Potomac Law Group, a virtual law firm. She holds an LL.M. in taxation from Georgetown University Law Center, with distinction, where she was a Graduate Tax Scholar, a J.D. from Yale Law school, where she served as an editor of the Yale Lew Review, and a B.A. in history from Barnard College, magna cum laude.
LL.M., Georgetown University Law Center (with distinction)
J.D., Yale Law School (Editor, Yale Law Review)
B.A., Barnard College (magna cum laude)
Teaching and Scholarship
International Tax and Tax Policy
- Artificial Intelligence & Tax Law: Theory and Practice (Compressed) (LLM)
- U.S. International Tax I
- U.S. International Tax II-LLM
- U.S. International Taxation III – LLM
A current listing of articles written by Professor Herzfeld for TaxNotes can be found here.
- The Democrats’ New Mantra: Tax Harmonization, 101 Tax Notes Int’l 1095 (Mar. 1, 2021)
- For Biden’s Treasury Team, Big Ideas Are About to Meet Reality, 101 Tax Notes Int’l 841 (Feb. 15, 2021)
- The New Regulatory Architecture for U.S. International Tax, 101 Tax Notes Int’l 10 (Jan. 4, 2021)
- Racial Justice: Tax Perspectives, 98 Tax Notes Int’l 1331 (June 22, 2020)
- Corporate Tax in the New Normal, 167 Tax Notes Fed. 1497 (June 1, 2020)
- Beyond Digital: Is Cryptocurrency the Next Tax Frontier?, Tax Notes Int’l 1203 (2020)
- Designing International Tax Reform: What Went Wrong?, ITAX (December, 2020)
- US Tax Reform: A Multilateral Success?, 2019 Brit. Tax Rev. 487