KARLA W. SIMON 304 Kyle Road Crownsville, MD 21032 +1 202.262.7155 (mobile) + 1 202.319.5140 (office phone) +1 202.319.4459 (office fax) simon@law.edu simon.karla@gmail.com SSRN Page: http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=625439. EDUCATION: Western College B.A. Member of Honor Society (Phi Beta Kappa equivalent) University of Heidelberg (Germany) (matriculated in law) Duke University J.D. New York University L.L.M. 1969 1967-1968 1972 1976 EMPLOYMENT IN LEGAL EDUCATION: 1989 - present Professor of Law Columbus School of Law Catholic University of America 2012 – present Affiliated Scholar U.S.-Asia Law Institute New York University School of Law 2009 – 2011 Director of Faculty Development CUA, Columbus School of Law 2005 – 2006 Visiting Professor of Law Law School, Peking University 2006, 2008, 2010 Visiting Professor, Legal Module University of Bologna, MISP 1998 – 2005 Visiting Professor of Law Faculty of Law Central European University 1993 -1995 Visiting Fellow Yale Law School Yale Program on Nonprofit Organizations 1984 - 1989 Professor of Law University of San Diego School of Law 1984 - 1988 Coordinator of Los Angeles Graduate Tax Program University of San Diego School of Law 1982 - 1984 Visiting Professor of Law UCLA School of Law 1978 - 1984 Assistant/Associate Professor of Law Seton Hall University School of Law 1976 - 1978 Research Fellow Yale Law School 1977 - 1978 Adjunct Assistant Professor of Law Benjamin N. Cardozo School of Law 1975 Instructor in Law University of Florida College of Law OTHER SIGNIFICANT ACADEMIC EXPLOYMENT: 2001 – present Co-Director Center for International Social Development Catholic University of America OTHER SIGNIFICANT LEGAL EMPLOYMENT: 1992 – present Co-founder (with various positions) International Center for Civil Society Law (ICCSL) and International Center for Not-forProfit Law (ICNL) 1988 - 1993 Consultant O'Melveny & Myers 1990 - 1992 Executive Director American Tax Policy Institute 1972 - 1976 Partner Hobbet & Simon (private practice of law limited to taxation, with a specialtyin tax exempt organizations) 2 3 OTHER ACADEMIC ACTIVITIES: 1998 – present Editor-in-Chief International Journal of Civil Society Law (formerly of the International Journal of Not-forProfit Law) 2002 – present Editorial Board member Alliance magazine 2010 – present Founder and Manager China Civil Society Listserv 2011 – present Blogger on China Alliance Magazine blog, available at http://philanthropynews.alliancemagazine.org/ PUBLICATIONS: Books: CIVIL SOCIETY IN CHINA: A LEGAL ANALYSIS FROM ANCIENT TIMES TO THE “NEW REFORM ERA” (Forthcoming, Oxford University Press, 2013) OUTSOURCING SOCIAL SERVICES TO CSOS, A STUDY PREPARED FOR THE MINISTRY OF CIVIL AFFAIRS IN CHINA (with Irish and Salamon) (in Chinese – WANG, SALAMON, SIMON & IRISH, OUTSOURCING SOCIAL SERVICES TO NPOS: PERSPECTIVES FROM CHINA AND OTHER COUNTRIES, Peking University Press, 2010), available at http://web.worldbank.org/WBSITE/EXTERNAL/COUNTRIES/EASTASIAPACIFICEXT/C HINAEXTN/0,,contentMDK:20600359~menuPK:1460599~pagePK:141137~piPK:141127~t heSitePK:318950,00.html CHARITY LAW AND SOCIAL POLICY (Springer, 2008) (with O’Halloran and McGregorLowndes) GUIDELINES FOR LAWS AFFECTING CIVIC ORGANIZATIONS (Open Society Institute, 2004) (2ND ed. with Irish and Kushen; 1st ed. 1998) WORLD BANK HANDBOOK ON GOOD PRACTICES FOR LAW RELATING TO NONGOVERNMENTAL ORGANIZATIONS (with Irish, 1997) Assisted in preparation of BORIS I. BITTKER, FEDERAL INCOME TAXATION OF INCOME, ESTATES & GIFTS (Warren, Gorham & Lamont, 1981) 4 CASES AND MATERIALS ON TAX FRAUD (with Stephens) (unpublished, 1975) Book Chapters: Chapter 5, Developing Issues in the Regulation of Public Benefit Organisations in Japan and China in MODERNISING CHARITY LAW: RECENT DEVELOPMENTS AND FUTURE DIRECTIONS (Myles McGreogor-Lowndes and Kerry O'Halloran, eds.) (Cheltenham (Glous): Edward Elgar Publishers, Ltd., 2010) Tax preferences for non-governmental organizations (with Irish) in THE TAX TREATMENT OF NGOS (Bater, Hondius & Lieber eds.) (Kluwer Law International, 2004). Tax Law and Tax Incentives in THE FUTURE OF CIVIL SOCIETY IN CENTRAL EUROPE (Priller and Zimmer, eds.) (Leske & Budrich, 2004). The Legal Framework for Voluntary and Not-for-Profit Activity in THE NON-PROFIT SECTOR IN JAPAN (2002, Routledge, Stephen Osborne, ed.) (with Pekkanen) Transparencia y Ley (Transparency and Law) in LE TRANPARENCIA DE LA SOLIDARIDAD (Lealtad Foundation, Madrid, 2001) Tax Treatment of Sulfur Dioxide Emission Allowances in ENVIRONMENTAL TAX HANDBOOK (BNA 1993) (with Giannola and Landsbaum) Articles: Regulation of Civil Society in China, 9 Int’l J. Civil Soc. L. (No. 1) 55 (2011), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1781075. Fiscal Impediments to Giving in China, Alliance magazine December, 2010. Opening the Space: New Developments for China's Community Organizations (with Hang Gao), (2010) available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1581687. Two Steps Forward One Step Back - Developments in the Regulation of Civil Society Organizations in China, available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1540667. International NGO and NPO Committee, International Legal Developments in Review, 44 INT’L LAW. 643 (2010) 5 Enabling Civil Society in Japan: Reform of the Legal and Regulatory Framework for Public Benefit Organizations, 28 JOURNAL OF JAPANESE LAW 5 (2009) Regulation of Civil Society in China: Necessary Changes after the Olympic Games and the Sichuan Earthquake, 32 FORDHAM J. INT’L L. 943 (2009) International NGO and NPO Committee, International Legal Developments in Review by Karla W. Simon, 43 INT’L LAW. 655 (2009) International NGO and NPO Committee, International Legal Developments in Review, 42 Int’l Law. 655 (2008) (with Kimberly Reed) Challenges Presented by the Legal, Regulatory, Administrative, and Fiscal Framework Governing Civil Society (with Irish), background paper for the Aga Khan Development Network’s Enabling Environment Conference (held Kabul, Afghanistan, June 2007), available in conference materials and at http://www.iccsl.org/pubs/6789.pdf. Japan Update, 4 INT’L J CIVIL SOC. L. 1, at 86 (January 2006), available at http://www.iccsl.org/pubs/06-01_IJCSL.pdf. Changes in the Legal Framework for NPOs in China and Their Implications for Social, Economic, and Political Development, published on the website of the Center for Civil Society of Peking University (paper delivered at 2005 conference in Beijing) Reform of China’s Laws for NPOs – A Discussion of Issues Related to Shiye Danwei Reform, in 2/2005 ZCHINR 2005, at 71 (JOURNAL OF CHINESE LAW) Legal and Regulatory Environment for NGOs in Bangladesh (with Irish and Firoze), March 2005, available at http://www.iccsl.org/pubs/bangladeshfinalreportmay15.pdf China’s Tax Rules for Not-for-Profit Organizations (with Irish and Jin), available at http://siteresources.worldbank.org/INTCHINA/15030401122886803058/20601839/NPO_tax_En.pdf (World Bank Beijing website) Local, Regional, and International Developments Affecting Not-for-Profit and Nongovernmental Organizations, 38 INT’L LAWYER 437 (2004) Legal Relationships Between the State and Not-for-Profit Organizations: A Focus on Scientific Research Organizations in the United States in Symposium on China’s Public Institutions: Retrospect and Prospects, 2 INT’L J. CIVIL SOC. L. 66 (January 2004); 6 available at www.law.cua.edu/students/orgs/IJCSL/ (paper presented in Beijing China in October 2003) NGO Regulation in East and Southeast Asia: A Comparative Perspective, Thailand Law Forum, http://members.tripod.com/asialaw/articles/ngo.html. This paper was presented at an April 2002 Workshop on the Legal Framework for Civil Society in East and Southeast Asia sponsored by the Center for International Social Development and the Law School of the Catholic University of America and the Asia Foundation. Freedom of Association: Recent Developments Regarding the “Neglected Right” (with Irish), 9 ASIL Human Rights Interest Group Newsletter 37 (2001); also in 3 IJNL 2, http://www.icnl.org/journal/vol3iss2/ar_irishsimon.htm Law and Governance, A Lesson in Limits (with Irish), 2 IJNL 3, http://www.icnl.org/journal/vol2iss3/Arn_LK.htm (2000) Dissolution of Turkish Political Party Held to Violate The European Convention on Human Rights, 2 Int’l J. of Not-for-Profit Law (December 1999). NGO Income Tax Issues for Anglophone Africa, 1 Int’l J. of Not-for-Profit Law (June, 1999). The Empowerment of Foundations and NGOs – Steps Toward an Appropriate Legal Framework, Protestant Academy of Loccum Occasional Publications (1999). Legal Mechanisms to Encourage Development Partnerships (with Irish), 1 Int’l J. of Not-for-Profit Law (September, 1998). The Blueprints Project, ICNL, 1996 (with Irish). Privatization of Social and Cultural Services in Central and Eastern Europe: Comparative Experiences, 13 BU Int’l Law J. 383 (1995). Major Findings of the Polish Independent Sector Project, 1994 (with Fuszara) (part of book project on the Polish Independent Sector, published in Polish in 1995). Government Support for Civil Society Focus: The Arts, Interphil Working Papers, 1994. Principles of Regulation, Proceedings of the Regional Conference REGULATING CIVIL SOCIETY, ICNL 1994. 7 Economic Activities of NFPOs: Fiscal and Regulatory Aspects for East and Central Europe, Interphil Workshop Papers, 1993 (with Irish). Tax Legislation and Arts Funding, Salzburg Seminar (1993). Provisions of the United States Tax Laws Affecting Not-for-Profit Organizations, ICNL, 1993, 1994, 2002 (with Irish). Constitutional Implications of the Tax Legislative Process, 10 Am. J. of Tax Pol'y 235 (1992). Tax Treatment of Sulfur Dioxide Emission Allowances, 55 Tax Notes 1397 (1992) (with Giannola and Landsbaum). Congress and Taxes: A Separation of Powers Analysis, 45 U. Miami L. Rev. 101 (1991). Revenue or Religion: Issues and Answers on Tax Deferral, 68 Taxes 1015 (University of Chicago Tax Conference) (1990). FIRREA Changes the Rules Governing Acquisitions of Troubled Financial Institutions, 45 Tax Notes 617 (1989) (with McCurley). Current Developments in Corporate Taxation, 40 Major Tax Planning 1-1 (1988). The Future of Section 355, 40 Tax Notes 291 (1988) (with Simmons). The Budget Process and the Tax Law, 17 CAPITAL UNIV. L. REV. 455 (1989); 40 Tax Notes 627 (1988). Tax Simplification and Justice, 3 Tax. Admin. Rev. 13 (1987); 36 Tax Notes 93 (1987) How to Deal with the New Capital Gains and Losses Rules, 1 Prac. Tax Lwyr. 39 (Winter, 1987) (with Hobbet) Comments on the Dividends Paid Deduction of H.R. 3838, 31 Tax Notes 609 (1986) Applying the Bob Jones public policy test in light of TWR and U.S. Jaycees cases, 62 J. Tax’n 166 (1985) Base Broadening Proposals and Fringe Benefits, 29 St. Louis University, L. J. 1201 (1985); a substantially similar version of this article was published in 27 Tax Notes 829 (1985) 8 Supreme Court limits ability of third parties to sue agencies such as the IRS, 61 J. Tax’n 400 (1984) Fringe Benefits and Tax Reform - Historical Blunders and a Proposal for Structural Change, 36 U. Fla. L. Rev. 871 (1984) Tax Exempt Status of Racially Discriminatory Religious Schools, 36 Tax. L. Rev. 477 (1981) (cited by the Supreme Court in its decision in Bob Jones University v. U.S.) Law Review Symposium: Proceedings of the University of San Diego Corporate Tax Conference, 22 San Diego L. Rev. 1 (1985) (co-editor with Professor Lester B. Snyder). Congressional Testimony: China 101: US-Asia Institute, The House U.S.-China Working Group, Human Rights and Social Change in China, July 25, 2011. Senate Finance Committee Charitable Organizations Roundtable July 2004 – written testimony submitted – “A Public Benefit Commission for the United States?” Creating an Enabling Legal Environment For Chinese NPOs, Testimony before the Congressional Executive Commission on China, March 24, 2003, available at http://www.cecc.gov/pages/roundtables/032403/Simon.php. Rules for the Federal Tax Treatment of Fringe Benefits, H. Rep't No. 98-49 at 288, 98th Cong., 1st Sess. (1983). Miscellaneous: Founder and Editor-in-Chief, International Journal of Civil Society Law, www.iccsl.org. This quarterly online journal is the only journal covering comparative legal issues related to civil society organizations on a global basis (1998 (beginning with the International Journal for Not-for-Profit Law) – present). The IJCSL Newsletter is also published on a monthly basis Speaker at NYU School of Law U.S. Asia Law Institute, March 6, 2012 Title of speech “2011 - The Remarkable Year for Civil Society.” It is based on Chapter 7 of her book Reinvigorating Civil Society in China - A Socio-Legal Analysis (forthcoming 2012 Oxford University Press). The PowerPoint presentation is available at 9 http://www.iccsl.org/pubs/NYU_Talk_March_6.pptx Speaker on “Civil Society Organizations in China: Background and Recent Developments,” before a group of Johns Hopkins University students on Sept. 19, 2011. The public policy seminar was held at the Institute for Policy Studies on the Homewood campus in central Baltimore. More information available here: http://www.law.edu/2011-fall/Professor-Karla-Simon-Guest-Lectures-at-JohnsHopkins-University.cfm Invited speaker at the “Conference on Civil Society and Nonprofits in China,” held by the Hauser Center for Nonprofit Organizations at Harvard University from Jan. 21 to 23, 2011. More information available here: http://www.law.edu/2011-WinterSpring/January/Professor-Karla-Simon-is-Panelist-at-Harvard-Conference-on-CivilSoceity-in-China.cfm. Book Review, Marion Fremont-Smith, Governing Nonprofit Organizations, published in Nonprofit and Voluntary Sector Quarterly, 81 NVSQ 81 (2007) Book Review, Kerry O’Halloran, Charity Law and Social Inclusion, published in IJCSL, 4 IJCSL 3, at 78 (2007) Co-author, Comments on Zimbabwe’s Draft Non-governmental Organisations Bill, available at http://www.kubatana.net/html/archive/legisl/040907iccsl2.asp?sector=LEGISL&ra nge_start=1. Co-author, Legislative Recommendation on 368/337 Overlap, American Bar Association Section of Taxation, 1984. Comments on the Proposed Corporate Minimum Tax, Committee on CorporateStockholder Relationships, American Bar Association Section of Taxation, 1985. Comments on the Dividends Paid Deduction of H.R. 3838, Committee on CorporateStockholder Relationships, American Bar Association Section of Taxation, 1986 (a longer, more scholarly version of this is published in 31 Tax Notes 609 (1986). Comments on Subchapter C Reform prepared in connection with the ABA Tax Section National Subchapter C Reform Project, April-May 1986. Comments on Entity Classification prepared for the Pass-Through Task Force, ABA Tax Section, Spring 1987. 10 Recent Developments in the Taxation of Corporations (outline), Institute on Federal Taxation, University of Southern California (January 1988). Co-author, Report on Section 355, Corporate Tax Committee, ABA Tax Section, July 1988. Editorial Board, The Practical Tax Lawyer (ALI-ABA), 1985 - 1998. Author or co-author, Year in Review, for the ABA Section of Intl Law’s Intl NPO and NGO Committee, in 2005, 2007, 2008, 2009, 2010. This annual publication of the ABA Section of Intl Law is published in the SMU Law Rev. SPEECHES, ETC.: Speaker on Chinese civil society law at Johns Hopkins University Center for Civil Society Studies, September 2011 Panelist on Chinese civil society law at Harvard University Civil Society conference, January, 2011 Panelist on Chinese civil society law at Fordham Law School Leitner Center conference, March 2011 Panelist on Chinese civil society law at two venues in spring 2010 (UCLA Law School March 5, 2010 and George Washington University School of Law February 19, 2010) Symposium on China’s Laws for NPOs (held in Beijing, December 2007), sponsored by GTZ (Gesellschaft fuer Technische Zusammenarbeit, Germany) Legal Reforms for China, the ABA Section of International Law, Intl NPOs and NGOs Committee, April 2007 Changes in the Legal Framework for NPOs in China and Their Implications for Social, Economic, and Political Development, published on the website of the Center for Civil Society of Peking University (paper delivered at a 2005 conference in Beijing). Globalization and Social Justice – The Role of Religious Institutions in the Protection of Human Rights, at the Conference on Humanizing the Global Economy sponsored by the Canadian Conference of Catholic Bishops, the Consejo Episcopal Latinoamericano, and the United States Confernce of Catholic Bishops, January 2002 11 Legal Protections for Volunteers (with Irish) at the Summer 2002 conference of the International Society for Third Sector Research, Cape Town, South Africa, July 2002 Comparative Issues in Not-for-Profit Law, Aspen Institute Symposium, May, 2001 Speaker, NGO Law Reform in Africa, paper presented at the Summer 2000 conference of the International Society for Third Sector Research, Dublin, Ireland, July 2000. Speaker, The Regulation of NGOs for Development and Transition – Analysis of the New Chinese Regulations on NPOs (with Irish), Conference on NPOs and Development, Tsinghua University, Beijing, China, July 1999. Speaker, The Role of a Good Legal Framework – Capacity Building and Sustainability, Loccum, Germany, December 1998; similar papers presented at conferences at the University of Parma, Italy, March 1999 and the University of Birmingham, England, January 1999. Speaker and organizer, numerous ICNL conferences (South Africa, India, Central and Eastern Europe, Russia, Ukraine, etc.) 1994-1998 Speaker, Symposium on the Freedom of Association, Columbia University Human Rights Program, December 1995 Sugarman Lecture, Mandel Center on Nonprofit Organizations, November 1994. Speaker, Australian Philanthropy at the Crossroads, Melbourne, Australia, November 1994. Speaker, Significant Issues in the Regulation of the Not-for-Profit Sector Lessons from Around the World, Conference on Charity Law, NCVO, London, September, 1994. Speaker, Legal and Tax Issues Affecting the Emerging Nonprofit Sector Abroad, American Bar Association Annual Meeting, August 1994. Speaker, Major Findings of the Polish Independent Sector Project, International Society for Third Sector Research (ISTR) Conference, July 1994. Speaker, Partnership for Civil Society, conference in Prague, Czech Republic, June 1994. Conference Director and Speaker, REGULATING CIVIL SOCIETY, Romania, May 1994. 12 Speaker, Legal and Fiscal Aspects of Foundations in the United States, conference on Perspectives on the Foundation World in the United States and Europe, Lisbon, Portugal, June 1993. Speaker, Is There an Ideal Non-profit Law? Conference on The World of Foundations: Rebirth of Civil Society, Budapest, Hungary, June 1993. Speaker, Conference on Non-profit Organizations: Public Role and Legal Reform, Sofia, Bulgaria, May 1993. Speaker, Non-profit Organizations in Emerging Democracies: A Global Perspective, conference on Representing and Managing Tax-Exempt Organizations, April 1993. Conference Director and Speaker, Improving the Tax Legislative Process Conference, co-sponsored by American Tax Policy Institute, ALI-ABA, and NTA, April 1991. Co-Chair and Panelist, Transfer Pricing: The International Tax Concern of the Nineties, March 1991. Speaker, Revenue or Religion -- Issues and Answers on Tax Deferral, University of Chicago Tax Conference, October 1990. Conference Director, International Tax Policy Conference, co-sponsored by Am. College of Tax Counsel, ALI-ABA and NTA, April 1990. Invitee, Conference on Tax Simplification, co-sponsored by ABA Tax Section and AICPA, January 1990. Speaker, Tax Legislation and the Budget Process, Symposium on Tax Issues and Concerns for the 1990's, sponsored by the Capital University Graduate Tax Program, April 1988. Speaker, Current Developments in Corporate Taxation, University of Southern California Tax Institute, January 1988. Moderator and Speaker, Mini-Program on Constitutional Aspects of Tax Lawmaking, ABA Section of Taxation, January 1988. Invitee, Invitational Conference on Subchapter C, co-sponsored by ABA and NYSBA Tax Sections, April 1987. 13 Speaker, Tax Simplification and Justice: Implications of the Tax Reform Act of 1986, USD Social Issues Forum, March 1987. Chair, The Tax Reform Act of 1986, one-day Seminar for USD/LA Graduate Tax Program, November 1986. Chair, Panel on Taxation of Partnerships as Corporations -- Implications for Tax Reform, Corporate-Stockholder Relationships Committee, Tax Section, American Bar Association, Annual Meeting, August 1986. Panelist, Subchapter C Reform, Corporate-Stockholder Relationships Committee, Tax Section, American Bar Association, Spring Meeting, May 1986. Invitee, National Conference on Subchapter C Reform, American Bar Association, Tax Section, Washington, DC, May 1986. Panelist, The Treasury Proposal and Foreign Tax Reform, The Foreign Tax Subsection, L.A. County Bar Association Section of Taxation, April 1986. Co-chair, University of San Diego Corporate Tax Conference: A Fundamental Change in the Taxation of Corporate Income, April 1984. Panelist, Corporate Tax Teaching Panel, Association of American Law Schools Annual Meeting, January 1984. Panelist, Implications of the Bob Jones Decision, American Bar Association Annual Meeting, July 1983. Speaker, Bob Jones in the Supreme Court, American Bar Association Spring Meeting, May 1982. Moderator, Corporate - Individual Tax Integration Panel, Association of American Law Schools Annual Meeting, January 1982. Panelist, Individual Income Tax Teaching Panel, Association of American Law Schools Annual Meeting, January 1979. Member, ALI Tax Advisory Group, 1987 to 1990 Member, ALI Non-profit Organizations Advisory Group, 2004 to present HONORS: 14 1995 Norman Sugarman Memorial Lecture, Case Western Reserve University: Karla W. Simon (Catholic University of America) Lessons from Around the World: Regulation of Nonprofits RECENT PRESS COVERAGE: VOA Chinese language service: “How the US Regulates Charities’ Fundraising Practices amd Implications for China; July 13, 2011 Knowledge Wharton Leadership & Change: “A Good Cause: China’s Grapple with Charitable Giving” by Michael Standaert, available at http://www.knowledgeatwharton.com.cn/index.cfm?fa=article&articleid=2337&languag eid=1 Wall Street Journal China Realtime Report: Stanley Lubman’s blog, available at http://blogs.wsj.com/chinarealtime/2010/05/24/stanley-lubman-chinasgovernment%E2%80%99s-ambivalence-toward-ngos/ PROFESSIONAL SERVICE: Member, North Carolina Bar (inactive) Elected Member, American Law Institute Elected Member, American College of Tax Counsel Member, American Bar Association, Section of International Law and Practice Co-Chair, International NGOs and Non-profit Organizations Committee Member, American Bar Association, Section of Taxation Member, American Society of International Law Member, International Society for Third Sector Research (ISTR) Member, Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) American Bar Association Section of Taxation Liaison to the Central and East European Law Initiative (1991-1994) 15 Former member, Los Angeles, County Bar Association, Taxation Section Former member, New York State Bar Association, Section of Taxation, Committee on Corporations Former member, Executive Committee, Metropolitan Women Law Teachers Association (NYC) Former member, North Carolina Bar Association Delegate to 1974 ABA Meeting, Young Lawyers Section, for the North Carolina Bar Association Former member and President, Young Lawyers Section, Durham County Bar Association COURSES TAUGHT: Individual Income Taxation International Human Rights Comparative Law Legal Issues for Not-for-Profit Organizations Chinese Law Seminar Professional Responsibility Comparative Perspectives of Not-for-Profit Organizations (at Central European University, Peking University, and University of Bologna) Former courses: Corporate Taxation International Taxation Comparative Taxation Advanced Corporate Tax Problems Taxation of Partnerships and S Corporations Taxation of Property Transactions Tax Exempt Organizations Tax Policy Administrative Law LANGUAGES: Fluent German; good French; minor knowledge of Spanish and Portuguese; currently studying Mandarin 16 COMMUNITY SERVICE: Board member of several NPOs in the United States and abroad 17