Patricia A. Brown, Miami Law’s director of the Graduate Program in Taxation and Taxation of Cross-Border Investment, has been named the International Bureau of Fiscal Documentation’s 2020 Professor in Residence, and recognized in the International Fiscal Association’s “Recognizing 100 Years of Women in Tax.”
“The IBFD and IFA are two of the most important institutions in the world for international tax practitioners,” Brown said, “It is amazing to have these two honors happen at the same time, but quite independently.”
Located in The Netherlands, the IBFD is the world’s foremost authority on cross-border taxation. Tax practitioners from all over the world rely on high-quality, independent tax research. The unique center of expertise offers high-quality information and education on international taxation. “I’m learning that every professor-in-residence has had a different experience, based on his or her particular interests. I’m using this first five-week stay to figure out ways in which I can collaborate on research and other projects throughout the year. I’ve already been working with researchers and students to help shape their writing projects. I’ll be back a few more times during the year to serve on panels and give several speeches, as well as furthering my own research,” Brown said.
The International Fiscal Association was established in the winter of 1938 in The Hague, Netherlands to provide an independent view on international tax issues, which had become more numerous and of greater importance with the increasing internationalization of the world's economies. IFA strives to represent a dynamic international tax community and encourages the participation of women in the Association’s structures and proceedings. The Women of IFA Network (“WIN”) represents and connects the many professional women working in international tax.
The WIN honor came about to mark the century of women being allowed to practice in law and accountancy in many countries around the world and therefore in tax. To celebrate the achievements of women of the past and present who have contributed to and shaped the future of women working in international tax across the profession, the WIN representatives of the IFA UK branch called upon the global WIN network to identify and recognize the leading women in their regions and local branches.
The network put together the book to mark this occasion and to celebrate the contribution of women to international tax discourse and policy development in all fields of the profession.
WIN recognized Brown for her considerable contribution to international tax in the field of tax treaty policy and interpretation and the international taxation of financial products and institutions. She first spoke at an IFA Annual Congress in New Delhi in 1997 and most recently at Seoul in 2018, as well as at numerous regional and other IFA events.
“When I started practicing, few people outside the profession knew much about international tax issues. Now, many people have views on Apple’s international tax planning (for example) and digital services taxes. Organizations like the IBFD and IFA help policymakers in making decisions that affect the global economic system. It’s an incredibly exciting time to be in this field. I’m having a blast talking international tax all day!” Brown said.