Walter H. and Dorothy B. Diamond Graduate International Tax Program

Prof. Arnold Rosenberg, Assistant Dean of Thomas Jefferson

Prof Rosenberg is the Chairman of the California Bar Association Consumer Financial Services committee. While at Harvard he won the West Publishing Company Hornbook Award for Outstanding Scholastic Achievement. After 12 years at the San Francisco law firm of Bancroft, Avery & McAlister, during which he served as chair of its Litigation Group, in 1997 Dean Rosenberg became General Counsel of California Pacific Bank and formed his own firm in San Francisco focused on commercial transactions, bank regulation, commercial litigation and the technology industry. He taught banking law and commercial transactions as an adjunct professor at Golden Gate University School of Law for two years before joining full time academia at Thomas Jefferson in 2002. He began his career in 1976 as a civil rights, consumer protection and labor lawyer in Chicago and spent two years at AT&T in New York.
His numerous publications include: Classification of Foreign Filing Systems, in S. Sepinuck, ed., Practice Under Revised Article 9 (American Bar Association, forthcoming); Motivational Law, 56 Clev. St. L. Rev. 111 (2008); Regulation of Unfair Bank Fees in the United States and the European Union: Current Trends and a Proposal for Reform, in Evolving Legislation on Consumer Credit and Trade Practices, APS Occasional Papers 7 (2007) (Proceedings of 2006 Malta Conference of the International Association of Consumer Law on Consumer Protection Law in the European Union); Contributor to Benjamin Geva, The Law Of Electronic Funds Transfers (Newark: Matthew Bender & Co., 2006-2007 edition) (updated chapters on ACH transfers and Regulation E); Where to File Against Non-U.S. Debtors: Applying U.C.C. §9-307(c) [Rev.] to Foreign Filing, Recording and Registration Systems, 39 U.C.C. L. J. 109 (Nov. 2006) ; Better Than Cash? Global Proliferation of Debit and Prepaid Cards and Consumer Protection Policy, 44 Colum J. Transnational (Fall 2006); The 2003 Revision of Article 7, UCC: Bringing Documents of Title into the 21st Century, 4 State Bar of California Business Law News 21 (2004); The Last Supper of Jesus and the Anti-Havurah Meal, 11 Mehqerei Hag (Israel) 17 (1999) and Jewish Liturgy as a Spiritual System (New York and London: Jason Aronson, 1997).

Join Our LLM Group on LinkedIn to receive information about online Legal Education

 

Assoc. Dean and Founder

Program Founder - Assoc. Dean William H. Byrnes, IV

Professor William H. Byrnes, IV, a U.S. attorney, is the Founder of the Walter H. & Dorothy B. Diamond International Tax Program, that is part of the TJSL Thomas Jefferson School of Law Graduate Programs in San Diego, California. Professor Byrnes pioneered distributive legal education through creating the first Internet delivered legal degree in the United States, offered by a School of Law accredited by the American Bar Association.

Associate Dean William H. Byrnes, IV, pioneered online legal education through creating the first Internet-delivered LL.M. in the United States offered by a law school that is accredited by the American Bar Association. Dean Byrnes was a senior manager, then associate director of international tax for Coopers and Lybrand which subsequently amalgamated into PricewaterhouseCoopers, practicing in Africa, Europe, Asia, and the Caribbean. His primary clients at Coopers and Lybrand were multinational investment banks, insurance and technology companies and company service providers. He has been employed as a consultant to a number of governments on their tax policy, including South Africa, Botswana, The United Kingdom, the British Virgin Islands, The Turks and Caicos Islands, Anguilla and Montserrat.

For Thomson-West, he is the revisions author of eight topics of Mertens Law of Federal Income taxation: Treatise and Rulings, totaling over 3,000 pages, including Nonresident Aliens & Foreign Corps (Mertens, no. 45), and a co-author for Claims for Refund (Mertens, no. 58), Income Tax Returns and Disclosure (Mertens, no. 47) and Alimony and Divorce (Mertens, no. 31A). For Thomson Tax, he was the author for the US Chapter for International Tax Systems and Planning Techniques. 

Besides co-authoring and editing several course books published in cooperation with Kluwer Law International for the Walter H. & Dorothy B. Diamond graduate program, such as Principles of International Taxation, Tax Treaties, and also Offshore Financial Centers, he is the co-author for International Trust Laws & Analysis (Kluwer Law International) being renamed International Trust, Company Laws, & Wealth Management (with Analysis). He is the co-author for a new treatise Anti Money Laundering, Compliance, & Asset Forfeiture (Wolters Kluwer Financial Services). 

He is the revising co-author of Tax and Trade Briefs, Tax Havens of the World, as well as Treaty Withholding Guide, Matthew Bender (New York). Moreover, he co-authored the book Tax Reform for South Africa and served as Managing Editor of the Exchange Control Encyclopaedia, which was amalgamated into Butterworths’ Exchange Control Encyclopaedia. 

He has published law review articles in the US and Roman history of charity law and on legal pedagogy, as well as articles on education in finance magazines. He is currently in substantial completion of three draft articles: the history of Jewish charity law, the history and treatment of the company limited by guarantee, and finally, a current survey of legal pedagogy.

His over 100 conference and training presentations have included topics as diverse as forecasting economics of B2B integrated supply chains to establishing and maintaining a family office department. Professor Byrnes also created the STEP international tax planning training program, which he has taught globally to hundreds of STEP members. Professor Byrnes’ dissertation for his three year fellowship at the IBFD and the University of Amsterdam was on International Transfer Pricing.

Scholarship

Books and & Treatises

International Trust & Company Laws, Wealth Management and Tax Planning formerly known as International Trust Laws & Analysis (Kluwer Law International) (Co-Author with Dr. Robert Munro, to be re-issued 2009).

Tax Treaty Withholding Guide, Matthew Bender (New York) (Co-Author with Dr. Robert Munro).

Money Laundering, Terrorist Financing, Asset Forfeiture & Compliance (a Global Guide) (Wolters Kluwer Financial Services) (Co-Author with Dr. Robert Munro, forthcoming 2009).

Tax and Trade Briefs, Matthew Bender (New York) (Editor to Walter Diamond 1998 - 1999) (Co-Author with Dr. Robert Munro).

Tax Havens of the World Matthew Bender (New York) (Co-Author with Dr. Robert Munro).

Principles of International Taxation (1st edition), Central Law Training of Wilmington Publishers, London, October 2004.

Report to the United Kingdom Foreign and Commonwealth Office on the Crown Overseas Territories of Bermuda, Cayman Islands, British Virgin Islands, Turks & Caicos Islands, Anguilla and Montserrat and on The States of Barbados, Bahamas and Panama Regarding the Regulatory, Competitive, Economic and Socio-Economic Impact of the European Union Code of Conduct on Business Taxation and Tax Savings Directive (United Kingdom Foreign * Commonwealth Office, 2004).

Principles of International Taxation (1st edition), Central Law Training, Wilmington Publishers, London, October 2004.

Tax Reform for South Africa, International Law and Tax Institute, Geneva, 1995 (Co-Author with Professor Barry Spitz, Paris).

Exchange Control Encyclopaedia (Fourth edition) International Law and Tax Institute, Geneva, 1995 (Managing Editor). Publication taken over by Butterworths, 1996.

Articles, Book Chapters and Other Article-Length Works 

Business Expenses: Deductible or Capitalizable, Ch. 25, Mertens Law of Federal Income taxation: Treatise and Rulings, West Publishing (2009 forthcoming) pp 350.

Depreciation, Chapter 24, Mertens Law of Federal Income taxation: Treatise and Rulings, West Publishing (2009 forthcoming) pp.400.

Interest, Rent, Annuities, and Receipts Chapter 6A, Mertens Law of Federal Income taxation: Treatise and Rulings, West Publishing (2009 forthcoming) pp.400.

Depletion and Other Deductions Related to Natural Resources Chapter 24, Mertens Law of Federal Income taxation: Treatise and Rulings, West Publishing (2009 forthcoming) pp.213.

Nonresident Aliens & Foreign Corps, Ch. 45, Mertens Law of Federal Income taxation: Treatise and Rulings, West Publishing (2008), pp. 350.

Claims for Refund, Ch. 58, Mertens Law of Federal Income taxation: Treatise and Rulings, West Publishing (2008) pp.250.

Income Tax Returns and Disclosure, Ch. 47, Mertens Law of Federal Income taxation: Treatise and Rulings, West Publishing (2008) pp. 300+.

Alimony and Divorce, Ch. 31A, Mertens Law of Federal Income taxation: Treatise and Rulings, West Publishing (2008) pp. 275+.

India chapter, Electronic Commerce, Oxford University Press (2009) (Co-Author).

Singapore chapter, Electronic Commerce, Oxford University Press (2009) (Co-Author).

Brazil chapter, Electronic Commerce, Oxford University Press (2009) (Editor, Co-Author).

Russia chapter, Electronic Commerce, Oxford University Press (Editor, Co-Author)

Japan chapter, Electronic Commerce, Oxford University Press (Editor, Co-Author).

St. Kitts & Nevis chapter, Electronic Commerce, Oxford University Press (Editor, Co-Author).

Ancient Roman Munificence: The Development of the Practice and Law Of Charity, 57 Rutgers L. Rev. 1043 (2005)

US Chapter, International Tax Systems and Planning Techniques, Roy Saunders and Miles Dean, Thomson Tax, 1999 – continuing, bi-annually updated, pp.100+ (Chapter Editor and Author).

Ancient Roman Munificence: The Development Of The Practice And Law Of Charity. (Vol. 57 No 3 2005).- 67 pages

The Private Foundation’s Topsy Turvy Road In The American Political Process. 4 Hous. Bus. & Tax L. J. (Vol 4. 2005). http://www.hbtlj.org/v04/v04Byrnessn.html - 95 pages

A Review of the Development of an Internet Delivered LL.M. Program in the United States, 3 Journal of Information Law & Technology (2001)

Developments in Transfer Pricing: the OECD 1994 Draft Report & the United States' Treasury Regulations, 2 European Law Student Association law Review 44 (1995)

Subjects Include:

International Tax Planning, International & Offshore Financial Services, Tax Treaties, Transfer Pricing, Commonwealth Company Law, Civil law, Pedagogy & Linguistics