William Byrnes

Texas A&M University School of Law

Exec. Professor & Assoc. Dean, Special Projects

1515 Commerce St.

Fort Worth, TX Texas 76102

United States

http://www.linkedin.com/in/williambyrnes/

  • Texas A&M University School of Law

    • Email
    • Tel: (817) 212-3969
SCHOLARLY PAPERS

20

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SSRN CITATIONS
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1

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Ideas:
“  I'm working on transfer pricing global value chain studies of various industry supply chains, using a TNMM analysis (e.g. PLIs / KPIs)  ”

  • Texas A&M University School of Law

    • Email
    • Tel: (817) 212-3969

Scholarly Papers (20)

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1.

Lexisnexis® Guide to FATCA Compliance: Chapter 1

LexisNexis® Guide to FATCA Compliance (4th ed., 2016), Texas A&M University School of Law Legal Studies Research Paper No. 16-17
Number of pages: 120 Posted: 09 Mar 2016 Last Revised: 02 Sep 2016
William Byrnes and Robert Munro
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 1,960 (7,801)

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FATCA, offshore, international tax, tax haven, intergovernmental agreement, IGA, tax compliance, GATCA, Common Reporting System, OECD

2.

LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)

LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671
Number of pages: 58 Posted: 09 Jul 2014
William Byrnes, Denis Kleinfeld and Alberto Gil Soriano
Texas A&M University School of Law, Independent and Uría Menéndez Abogados, S.L.P.
Downloads 1,833 (8,728)

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FATCA, offshore, international tax, tax haven, intergovernmental agreement, IGA, tax compliance, GATCA, Common Reporting System, OECD

3.

Background and Current Status of FATCA

LexisNexis® Guide to FATCA & CRS Compliance (5th ed., 2017) , Texas A&M University School of Law Legal Studies Research Paper No. 17-31
Number of pages: 131 Posted: 08 Mar 2017 Last Revised: 08 Jun 2017
William Byrnes and Robert Munro
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 980 (23,094)
Citation 1

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FATCA, offshore, international tax, tax haven, intergovernmental agreement, IGA, tax compliance, GATCA, Common Reporting System, OECD

4.

Background and Current Status of FATCA and CRS (Sept. 2017 edition)

William Byrnes, Guide to FATCA and CRS Compliance, Lexis (Sept. 2017), Texas A&M University School of Law Legal Studies Research Paper No. 17-75
Number of pages: 185 Posted: 04 Oct 2017 Last Revised: 18 Oct 2017
William Byrnes
Texas A&M University School of Law
Downloads 658 (40,134)

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FATCA, offshore, international tax, tax haven, intergovernmental agreement, IGA, tax compliance, GATCA, Common Reporting Standard, OECD

5.

Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared

William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition), Texas A&M University School of Law Legal Studies Research Paper No. 16-57
Number of pages: 94 Posted: 11 Jul 2016 Last Revised: 22 Oct 2016
Robert Cole and William Byrnes
Indpendent (Deceased) and Texas A&M University School of Law
Downloads 654 (40,469)

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transfer pricing, BEPS, OECD, Section 482, international taxation, tax compliance

6.

Boiling Starbucks’ Roasting Down to the Essence of its Residual

Texas A&M University School of Law Legal Studies Research Paper No. 19-49
Number of pages: 34 Posted: 22 Oct 2019 Last Revised: 24 Oct 2019
William Byrnes
Texas A&M University School of Law
Downloads 324 (95,667)

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State Aid, Arms Length, Transfer Pricing, Residual, Transactional Net Margin, TNMM, Comparable Profits Method, CPM, CUP

7.

Ancient Roman Munificence: The Development of the Practice and Law of Charity

Rutgers Law Review, Vol. 57, No. 3, p. 1043, 2005, Thomas Jefferson School of Law Research Paper No. 2314731
Number of pages: 69 Posted: 24 Aug 2013 Last Revised: 26 Jun 2014
William Byrnes
Texas A&M University School of Law
Downloads 321 (96,654)

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legal history, Roman law, charity, charitable giving, Judeo-Christian, Catholic, tax, jurisprudence

8.

Alternative Methods of Teaching and the Effectiveness of Distance Learning for Legal Education

India’s National Board of Accreditation’s World Summit (New Delhi, March 25 – 28, 2012), Thomas Jefferson School of Law Research Paper No. 2491824
Number of pages: 26 Posted: 27 Aug 2014 Last Revised: 05 Sep 2014
William Byrnes
Texas A&M University School of Law
Downloads 268 (117,365)

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Distance Learning, Legal Education, Learning Communities, Learning Media, Learner Motivation, Learning Tools, Learning Outcomes

9.

How May the United States Leverage its FATCA IGA Bilateral Process to Incentivize Good Tax Administrations among the World of Black Hat and Grey Hat Governments? A Carrot & Stick Policy Proposal

Emory International Law Review, Vol. 31, No. 1, 2017, Texas A&M University School of Law Legal Studies Research Paper No. 17-16
Number of pages: 18 Posted: 15 Feb 2017 Last Revised: 10 Mar 2017
William Byrnes
Texas A&M University School of Law
Downloads 266 (118,308)

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FATCA, Common Reporting Standards, OECD, Exchange of Information, Taxpayer Rights, IGA, Corruption

10.

Transfer Pricing and State Aid: The Unintended Consequences of Advance Pricing Agreements

Transnational Corporations, Vol. 25(2), pp. 9-36, 2018 , Texas A&M University School of Law Legal Studies Research Paper No. 18-45
Number of pages: 41 Posted: 12 Oct 2018 Last Revised: 23 Oct 2018
Lorraine Eden and William Byrnes
Texas A&M University - Department of Management and Texas A&M University School of Law
Downloads 261 (120,625)

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advance pricing agreement, state aid, transfer pricing, dispute settlement, European Union

11.

Pinpointing the Emergence of the Company Limited by Guarantee in Company Law: Historical Origins and Modern Day Review

Thomas Jefferson School of Law Research Paper No. 2304574
Number of pages: 30 Posted: 02 Aug 2013 Last Revised: 26 Jun 2014
William Byrnes
Texas A&M University School of Law
Downloads 210 (149,580)

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corporate law, company law, company limited by guarantee, English company law, legal history

12.

The Development of Charity: Jurisprudential Lessons from History

Thomas Jefferson School of Law Research Paper No. 2304517
Number of pages: 42 Posted: 01 Aug 2013 Last Revised: 26 Jun 2014
William Byrnes
Texas A&M University School of Law
Downloads 205 (153,064)

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charity law, Jewish law, jurisprudence, legal history

13.

Tax Considerations of Foreign Individual Investors in U.S. Real Estate Investment

Mertens - Law of Federal Income Tax - Developments & Highlights, August 2014
Number of pages: 24 Posted: 26 Jan 2016 Last Revised: 09 Mar 2017
David Herzig, William Byrnes and Kris Odegard
Ernst & Young, Texas A&M University School of Law and Independent
Downloads 121 (238,721)

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14.

Comments and Recommendations OECD Public Consultation Document Secretariat Proposal for a 'Unified Approach' under Pillar One

Number of pages: 9 Posted: 27 Nov 2019
William Byrnes
Texas A&M University School of Law
Downloads 114 (249,448)
Citation 1

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digital, tax, international tax, transfer pricing, OECD, ecommerce

15.

A Review of the Development of an Internet Delivered LL.M Program in the United States

2001(3) Journal of Information, Law & Technology, 2001, Thomas Jefferson School of Law Research Paper No. 2304547
Number of pages: 48 Posted: 01 Aug 2013 Last Revised: 08 Nov 2014
William Byrnes
Texas A&M University School of Law
Downloads 70 (339,381)

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LL.M program, International Tax and Financial Services, American legal education, UK legal education, British legal education, Internet-delivered law courses, C&IT in legal education, CAL, CBL, Socratic method, alternatives to Socratic method

16.

The Private Foundation's Topsy Turvy Road in the American Political Process

Houston Business & Tax Law Journal, Vol. 4, p. 496, 2004, Thomas Jefferson School of Law Research Paper No. 2304044
Number of pages: 98 Posted: 31 Jul 2013 Last Revised: 26 Jun 2014
William Byrnes
Texas A&M University School of Law
Downloads 61 (364,683)

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charity, charitable tax deduction, charitable tax exemption, history of charity

17.

Exploring the Extent of the Like-Kind Nonrecognition Treatment (and its Potential Demise)

Mertens - Law of Federal Income Tax - Developments & Highlights, October 2014
Number of pages: 22 Posted: 27 Jan 2016
Haik Chilingaryan, William Byrnes and Robert S. Bloink
Independent, Texas A&M University School of Law and HBC Ferguson, PLLC - Attorneys at Law
Downloads 33 (467,346)

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18.

Has the Individual Retirement Account Lost its Luster? Recent Scrutiny of Rollovers and Non-Spousal Inheritance Rights May Dull the Ira for Retirement and Estate Planning

Mertens - Law of Federal Income Taxation - Development & Highlights, June 2014
Number of pages: 13 Posted: 27 Jan 2016
Theron West, William Byrnes and Robert S. Bloink
Thomas Jefferson School of Law, Texas A&M University School of Law and HBC Ferguson, PLLC - Attorneys at Law
Downloads 30 (481,760)

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19.

May a Proposed Expansion of Master Limited Partnerships' (MLPs) Tax Benefits for 'Renewable' Energy Lead to America's Energy Independence?

Mertens - Law of Federal Income Tax - Developments & Highlights, August 2013
Number of pages: 10 Posted: 26 Jan 2016
William Byrnes, Robert S. Bloink and Theron West
Texas A&M University School of Law, HBC Ferguson, PLLC - Attorneys at Law and Thomas Jefferson School of Law
Downloads 30 (481,760)

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20.

Can Employers Obtain Tax Advantages Complying with the Affordable Care Act?

Mertens - Law of Federal Income Taxation - Development & Highlights, 2013
Number of pages: 8 Posted: 27 Jan 2016
William Byrnes
Texas A&M University School of Law
Downloads 15 (568,147)

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