Notre Dame Professor of Law Michael Kirsch’s most recent scholarly article— The Role of Physical Presence in the Taxation of Cross-Border Personal Services, 51 Boston College Law Review (2010)—addresses the international tax implications of virtual personal services, a jurisdictional matter that has arisen out of the increasing importance of global trade, telecommunications, and personal mobility.
After earning a J.D. from Harvard and an LL.M. in taxation from New York University, Kirsch worked for four years in the tax department of a Los Angeles law firm. He then served as a law clerk for Chief Judge Lapsley W. Hamblen, Jr., of the United States Tax Court in Washington, D.C. Following the two-year clerkship, he served as a staff attorney in the IRS’ Office of Associate Chief Counsel (International). From 1997 through 2001 he worked in the U.S. Treasury Department’s Office of Tax Policy, where he was the Associate International Tax Counsel.
His scholarship, which focuses on international taxation, is published by top law journals, including the New York University Law Review, the Harvard Journal on Legislation, and the Texas Law Review.
For more information about Professor Kirsch, visit his faculty profile.