Annual Congress to be held in Lisbon, Portugal October 2025, themed “Residence for Corporate Income Tax Purposes”
IRVINE, Calif. (February 2, 2024) — University of California, Irvine School of Law (UCI Law) Professor of Law Omri Marian has been appointed the United States national reporter for next year’s 77th Congress of the International Fiscal Association (IFA), a nonprofit global platform where representatives of all professions and interests can meet and discuss international tax issues at the highest level. The annual IFA Congress, which is attended by approximately 2,000 delegates every year, will be held October 5–9, 2025 in Lisbon, Portugal. The topic is “Residence for Corporate Income Tax Purposes,” and national reporters are called upon to submit a report describing the legal status in their jurisdiction on the topic.
“I’m delighted and humbled to be invited to serve as the U.S. National Reporter to the 2025 IFA Congress,” said Professor Marian. “For an international tax scholar, serving as an IFA national reporter is a career highlight.”
Professor Marian’s expertise is in international taxation, comparative taxation and taxation of financial instruments, and he published extensively on the topic of tax residence of business entities. His recent scholarship includes:
- United States National Report, in Crypto Assets: Tax Law and Policy (IBFD, forthcoming 2024).
- Common Sense Recommendations for the Application of Tax Law to Digital Assets (2023), UC Irvine School of Law Research Paper No. 2024-01, with Jillian Grennan, Tyler Menzer, and Matthew E. Foreman.
- The Inequitable Taxation of Low- and Mid-Income Performing Artists, 30 UCLA Ent. L. Rev. 47 (2023).
- Law, Policy, and the Taxation of Block Rewards, 175 Tax Notes Fed. 1493 (2022).
- Taxing Data, 47 BYU L. Rev. 511 (2022).
About the UCI Law Graduate Tax Program
The UCI Law Graduate Tax Program is a leading tax program on the West Coast. UCI Law offers a one-of-a-kind, practice-oriented Master of Laws (LL.M.) degree program led by renowned tax scholars, including Professor Marian, Joshua Blank and Victor Fleischer. True to the spirit of UCI Law’s cutting-edge approach to legal education, the Graduate Tax Program offers a unique tax curriculum emphasizing practice skills and featuring small class sizes and a collegial, supportive learning environment. The program provides students with both the doctrinal depth and the experiential learning needed to practice tax law and to develop a deep understanding of the new tax law enacted in 2017. The program prepares graduate students for careers as tax attorneys, judges, tax administrators and policy advocates in the United States and abroad, and also offers the opportunity for current practitioners to dramatically expand their tax knowledge and skills.
About the University of California, Irvine School of Law
The University of California, Irvine School of Law is a visionary law school that provides an innovative and comprehensive curriculum, prioritizes public service, and demonstrates a commitment to equity within the legal profession. Nearly half of all UCI Law’s J.D. graduates are people of color, and almost a third are first-generation students. At UCI Law, we are driven to improve our local, national, and global communities by grappling with important issues as scholars, as practitioners, and as teachers who are preparing the next generation of leaders. The collaborative and interdisciplinary community at UCI Law includes extraordinary students, world-renowned faculty, dedicated staff, engaged alumni, and enthusiastic supporters. Connect with us on Instagram, LinkedIn, Facebook, Threads and sign up for our monthly newsletter for the latest news and events at UCI Law.