Jeffrey Colon

Fordham Law Professor Jeffrey Colon

Professor of Law

SSRN (academic papers)
212-636-7865
[email protected]
Office: Room 8-103

Faculty Assistant: Diane Pinero, [email protected]

Areas of Expertise: Tax Law and Policy

 

  • Professor Colon teaches International Tax, Corporate Tax, Partnership Tax, Taxation of Derivatives, Corporations, and Corporate Finance.  His research has explored the international tax issues raised by individuals and property changing tax jurisdiction and the cross-border taxation of stock options and derivatives.  His recent scholarship addresses tax issues of exchange traded funds, mutual funds and foreign shareholders, and mixing tax-exempt and taxable shareholders in mutual funds.

    He received his BA from Yale College, his JD degree from Yale Law School, and his LLM in Taxation from Georgetown Law School.  He practiced international tax law at Groom & Nordberg and Cole Corette & Abrutyn in Washington, D.C. and corporate law at Baker & McKenzie in Rio de Janeiro, Brazil, before joining Fordham Law School in 1994. He has been a visiting professor lecturing on international tax treaties at the Fundação Getúlio Vargas Law School in São Paulo, Brazil, an adjunct professor at Cardozo School of Law, and was the Katherine A. Ryan Distinguished Visiting Professor at the St. Mary’s University (Institute on World Legal Problems) in Innsbruck, Austria.

     

  • Representative Publications

    Unplugging Heartbeat Trades and Reforming the Taxation of ETFs, 2 U. Chi. Bus. L. Rev. 53 (2023)

    "The Great ETF Tax Swindle: The Taxation of In-kind Redemptions," 122 Penn State L. Rev. 101 (2017)

    "Foreign Investors in U.S. Mutual Funds: The Trouble with Treaties," 35 Vir. T. Rev. 482 (2016)

    "Oil and Water: Mixing Taxable and Tax-Exempt Shareholders in Mutual Funds," 45 Loy. U. Chi. L. J. 101 (2014)

    "Prejudgment Interest," in Litigation Services Handbook: The Role of the Financial Expert (Roman Weil et al. eds., 5th ed. 2012) (with Michael Knoll)

    "Prejudgment Interest in International Arbitration," 4 Transnational Dispute Management (Issue 6) (Nov. 2007) (with Michael S. Knoll)

    "Prejudgment Interest," in Litigation Services Handbook: The Role of the Financial Expert (Roman Weil et al. eds., 4th ed. 2007) (with Michael Knoll)

    "Double-Dipping: The Cross-Border Taxation of Stock Options," 35 Rutgers Law Journal 173 (2003)

    "Financial Products and Source Basis Taxation: U.S. International Tax Policy at the Crossroads," 1999 University of Illinois Law Review 775 (1999)

    "Changing U.S. Tax Jurisdiction: Expatriates, Immigrants, and the Need for a Coherent Tax Policy," 34 San Diego Law Review 1 (1997)

    "IRS Provides Detailed Guidance for Tax-Motivated Expats Following 1996 Amendments," 8 Journal of International Taxation 202 (1997)

    "Proposed Cross-border Securities Lending Rules Leave Unanswered Questions," 10 Journal of Taxation of Investments 34 (1992)

    Co-author, "IRS Proposes Major Changes to Dollar Approximate Separate Transactions Method Regulations," 21 Tax Management International Journal 151 (1992)

    Co-author, "RRA '90 Changes Affect Cross-border Transactions," 1 Journal of International Taxation 294 (1991)

    Co-author, "New Soviet Tax Laws Attract Foreign Investors," 1 Journal of International Taxation 278 (1991)

    Co-author, "International Tax Planning Manual," (CCH), USSR section (1991)