Daniel M. Berman

Adjunct Professor of Law

Principal, RMS US LLP

A.B., magna cum laude, Harvard College
J.D., cum laude, Harvard Law School

Contact
Biography

An expert in international taxation, Daniel Berman joined BU Law after practicing law for 25 years in Washington, DC. He was director of the Graduate Tax Program and professor of the practice of tax law from 2008-2012, and is now adjunct professor of law. Outside BU, he leads the international tax practice for the Northeast Region as a principal at RMS US LLP.

Professor Berman worked in both the legislative and executive branches of the U.S. government, serving as legislation counsel to the Joint Committee on Taxation of the U.S. Congress and subsequently as deputy international tax counsel to the U.S. Department of the Treasury. He returned to private practice as a partner with Sutherland Asbill & Brennan LLP and Thelen Reid Brown Raysman & Steiner LLP, both in Washington. During the course of his career, Professor Berman has advised all manner of clients, planned transactions, drafted documents, handled and settled tax controversy matters including docketed litigation, given expert testimony, developed and drafted legislation, testified before the Senate, advised members of Congress and cabinet secretaries, negotiated treaties, and fought political battles on several continents.

Professor Berman received his J.D., cum laude, from Harvard Law School and his A.B., magna cum laude, from Harvard College where he majored in Applied Mathematics and Economics and was elected to Phi Beta Kappa. He has taught courses in U.S. and international tax law at the International Tax Academy of the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, as an adjunct professor of law at Georgetown University Law Center, and at Harvard Law School’s International Tax Program.

Before law school, Professor Berman worked on a national health insurance study as a fledgling economist and epidemiologist at the Rand Corporation in Santa Monica, California. He has attended Red Sox games loyally since 1960.

Publications
  1. Daniel Berman, "Tax Penalties in the United States," in Grandes Temas do Direito Tributário Sancionador 97, Paulo Roberto Coimbra Silva, ed., Editora Quartier Latin do Brasil (2010).
  2. Daniel Berman, "Tax Treaties - Fundamentals," in Tax Strategies for Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 317-1, Practising Law Institute (2010). PLI Course Handbook No. 948.
  3. Daniel Berman, "Tax Treaties – Fundamentals," in Tax Strategies for Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 1151, Practising Law Institute (2009). PLI Course Handbook No. 893.
  4. Daniel Berman, "Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 533, Practicing Law Institute (2008). PLI Course Handbook No. 846.
  5. Daniel Berman, "Tax Treaties - Fundamentals," in 21 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 529, Practicing Law Institute (2007). PLI Course Handbook No. 788.
  6. Daniel Berman, "Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 211, Practicing Law Institute (2006). PLI Course Handbook No. 731.
  7. Daniel Berman, "Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 543, Practicing Law Institute (2005). PLI Course Handbook No. 681.
  8. Daniel Berman, "Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 717, Practicing Law Institute (2004). PLI Course Handbook No. 634.
  9. Daniel Berman, "Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 603, Practicing Law Institute (2003). PLI Course Handbook No. 591.
  10. Daniel Berman, "Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 353, Practicing Law Institute (2002). PLI Course Handbook No. 551.
  11. Daniel Berman, "Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 399, Practicing Law Institute (2001). PLI Course Handbook No. 516.
  12. Daniel Berman, "Limitation on Benefits Clauses in U.S. Income Tax Treaties," 29 Tax Management International Journal 692 (2000).
  13. Daniel Berman, "Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 1039, Practicing Law Institute (2000). PLI Course Handbook No. 482.
  14. Daniel Berman, "Tax Treatment of Hybrid Financial Instruments in Cross-Border Transactions," 85 Cahiers de Droit Fiscal International 665 (2000).
  15. Daniel Berman, "Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 151, Practising Law Institute (1999). PLI Course Handbook No. 456.
  16. Daniel Berman & Jeffrey Korenblatt, "U.S. Case Law: The Rulings That Count," 10 International Tax Review 13 (1999).
    HeinOnline (BU) | HeinOnline
  17. Daniel Berman & Monica L. Zubler, "United States - A Special Report," 10 International Tax Review XV (1999). [Supplement]
    HeinOnline (BU) | HeinOnline
  18. Daniel Berman, "Current Issues in United States and OECD Model Tax Treaties," 27 Tax Management International Journal 163 (1998).
  19. Daniel Berman, "U.S. Tax Treaties: The New Model," in North American Tax Guide 19, 3d ed., (1998).
  20. Daniel Berman, "Covering the World: The Expanding U.S. Tax Treaty Network," 74 Taxes 1064 (1996).
    HeinOnline (BU) | HeinOnline
  21. Daniel Berman & Staff of the Joint Committee on Taxation, Background and Issues Relating to Taxation of U.S. Citizens Who Relinquish their Citizenship and Long-term Resident Aliens Who Relinquish their U.S. Residency, Joint Committee on Taxation, Report JCX 16-95 (1995).
  22. Daniel Berman & Staff of the Joint Committee on Taxation, Explanation of Proposed Income Tax Treaty Between the United States and the French Republic, Joint Committee on Taxation, Report JCS 10-95 (1995).
  23. Daniel Berman & Staff of the Joint Committee on Taxation, Explanation of H.R. 5270 (Foreign Income Tax Rationalization and Simplification Act of 1992), Joint Committee on Taxation, Report JCS 11-92 (1992).
  24. Daniel Berman & Staff of the Joint Committee on Taxation, Factors Affecting the International Competitiveness of the United States, Joint Committee on Taxation, Report JCS 6-91 (1991).
  25. Daniel Berman & Staff of the Joint Committee on Taxation, Background and Issues Relating to the Taxation of Foreign Investment in the United States, Joint Committee on Taxation, Report JCS 1-90 (1990).
Courses

2 credits

The course explores how U.S. tax law is made in order to provide context and perspective for interpreting the various provisions of the tax law. It examines how considerations of tax policy, tax politics and tax administration contribute to the development of law through the legislative process, the promulgation of regulations and other administrative guidance, and the negotiation and ratification of tax treaties, as well as interactions and judicial evaluations of all of the above. In other words, the course explores what happens on the road to tax law and what causes those twists and turns. It necessarily discusses issues of tax policy, but the principal focus is on process. We will use traditional cases, legislative documents, and other materials. Pre or corequisite: None

SPRG 2016: LAW TX 959 OL , Jan 11th to Apr 20th 2016
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Daniel M. Berman
SPRG 2017: LAW TX 959 OL , Jan 19th to May 3rd 2017
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2
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