Harvard Law School

Faculty Disclosures re: Related Outside Interests and Activities

Name: Stephen E. Shay

Institution: Harvard Law School

HLS Title: Lecturer on Law

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 2013 through the date of this report 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 Issue/Matter Dates
New York State Bar Association Tax Section Executive Committee Other The Executive Committee reviews NYSBA Tax Section reports to Federal and State tax officials. The reports provide comments on proposed regulations, draft legislation and other tax-related matters. January 2012 - ongoing
International Monetary Fund Expert / Consultant I provide occasional consulting services to the IMF Fiscal Affairs Department in relation to international tax policy generally and in relation to IMF advice to specific countries. In 2016-2017 I was on technical assistance missions to Kenya and Uganda. May 2011 - ongoing
International Senior Lawyers Project Expert / Consultant I provide pro bono advice on international tax issues to clients of the International Senior Lawyers' Project directly and, on certain matters, through Ropes & Gray. I have co-taught a seminar on strategic issues in taxation of extractive industries for officials in the government of Tanzania and provided international tax advice to the Government of Liberia. May 2011 - ongoing
Ropes & Gray LLP Expert / Consultant I am a retired partner of Ropes & Gray and receive a monthly payment irrespective of any services provided. I provide occasional services as a consultant to Ropes & Gray as mutually agreed on a matter-by-matter basis for which I am separately compensated. The legal advice involves a wide range of international tax issues, which have included inversion-related issues. March 2011 - ongoing
Alston & Bird LLP (for Dell Inc.) Expert / Consultant In re: Appraisal of Dell, Inc. (Court of Chancery, State of Delaware (Consolidated, C.A. No.: 9322-VCL) February 2015 - October 2015
Urban-Brookings Tax Policy Center Expert / Consultant I was a consultant to a study entitled "What Can International Experience Teach Us About Going Territorial?" commissioned by the Smith Richardson Foundation to research experiences of other countries that have adopted a territorial system for taxing cross-border business income. April 2013 - October 2014
Congressional Budget Office Expert / Consultant I served as an external reviewer for a CBO paper on policy options for U.S. taxation of foreign income of U.S. multinational corporations. My role was to review the description of U.S. tax law and how it applied in practice. February 2012 - March 2012
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, including FY 2011 and FY 2012 budget proposals and legislation enacted in 2010 affecting international taxation and the Foreign Account Tax Compliance Act. I also served as a delegate to the Global Forum on Transparency and Exchange of Information for Tax Purposes. August 2009 - February 2011

Last Updated: August 23, 2017