معرفی
Stephen Shay is an Adjunct Professor at Boston College Law School and a Paulus Endowment Senior Tax Fellow. A former U.S. Treasury Deputy Assistant Secretary for International Tax Affairs, he has taught tax law at Harvard Law School, Yale Law School, Oxford University, and the Leiden International Tax Institute.
- B.A., Wesleyan University (1972)
- J.D., Columbia University (1976)
- M.B.A., Columbia University (1976)
Shay's research focuses on international tax policy, corporate taxation, and tax reform. He has contributed extensively to debates on BEPS, GILTI, Subpart F rules, and global minimum taxation. His work often addresses the intersection of tax treaties, compliance, and multinational corporate strategy.
His recent scholarship analyzes post-TCJA tax frameworks, digital economy taxation challenges, and mechanisms to combat base erosion. Key themes include the tension between territoriality and worldwide taxation, expense allocation strategies, and regulatory responses to profit shifting.
- Chambers Global: The World’s Leading Lawyers
- Chambers USA: America’s Leading Lawyers
- The Best Lawyers in America
- Euromoney’s Guide to The World’s Leading Tax Advisers
Shay has served as an expert witness for governments and private litigants in tax disputes, consulted for the IMF, and participated in U.S. tax legislation development including FATCA and the Tax Reform Act of 1986. He was a U.S. delegate to OECD treaty negotiations and remains active in tax policy advocacy groups.
