Scholarship Profile: Where Tax and International Law Converge (Virginia Journal 2000)
John C. Jeffries, Jr., Distinguished Professor of Law
David H. Ibbeken '71 Research Professor
Director, Graduate Studies Program
J.D., University of Virginia School of Law, 1977
M.A., Yale University, 1974
B.A., Yale University, 1973
Paul B. Stephan is an expert on international business and Soviet and post-Soviet legal systems, Stephan has advised governments and international organizations, organized conferences, edited books and lectured to professionals, university groups and high school students on a variety of issues raised by the globalization of the world economy and the transition away from Soviet-style socialism. During 2006-07, he served as counselor on international law in the U.S. Department of State. Other interests for Stephan, who joined the University of Virginia’s law faculty in 1979, include international law, taxation and constitutional law.
Stephan received his B.A. and M.A. from Yale University in 1973 and 1974, respectively, and his J.D. from the University of Virginia in 1977. In law school he was executive editor of the Virginia Law Review and a member of the Order of the Coif. During the two-year period between his graduation and return as a professor, he clerked for Judge Levin Campbell of the U.S. Court of Appeals for the First Circuit and for U.S. Supreme Court Justice Lewis F. Powell Jr. He spent the winter and spring of 1998 as a guest professor at the University of Vienna; the summers of 2000 and 2005 as a guest professor at Münster University; the fall of 2001 as a guest professor at Lausanne University; the summers of 2002, 2004 and 2006 as a visiting lecturer at Melbourne University; the fall of 2004 as a guest professor on the law faculty of University of Pantheon-Assas, Paris, and at Sciences Po; the winters of 2008-09 and 2011-12 as a visiting professor at the Interdisciplinary Centre, Herzliya; and the spring of 2010, 2011 and 2013 as a guest lecturer at Sydney University. He has also taught regularly at Peking University School of Transnational Law in Shenzhen, China.
After the collapse of the Soviet Union, Stephan worked on a variety of projects involving law reform in former socialist states. He worked in Russia, Georgia, Ukraine, Albania and Slovakia on behalf of the U.S. Treasury and in Kazakhstan and Azerbaijan on behalf of the International Monetary Fund. He also organized training programs for tax administrators and judges from all of the formerly socialist countries under the auspices of the Organization for Economic Cooperation and Development. His casebook on international business is used at law schools both in the United States and abroad. He has written extensively on international law, corruption and the history of the Cold War. Most recently, he is the co-author, with Robert Scott, of The Limits of Leviathan: Contract Theory and the Enforcement of International Law (Cambridge University Press, 2006). His current research interests include books on the political economy of international lawmaking and on the collapse of communism. He also is coordinating reporter for the Restatement (Fourth) of the Foreign Relations Law of the United States and co-reporter for the Restatement (Fourth) of the Foreign Relations Law of the United States‒Jurisdiction.
Scholarship Profile: Where Tax and International Law Converge (Virginia Journal 2000)
“Against International Cooperation—The Case of Competition Law”
"The Limits of Change: International Human Rights Under the Obama Administration"
International Trade and Investment (LexisNexis, 2011).
International Business and Economics: Law and Policy with 1994 Supp. (with Julie A. Roin & Don Wallace Jr.) (LexisNexis, 1993; 2d ed. 1996; 3d ed. 2004;.4th ed. 2010).
Doing Business in Emerging Markets: A Transactional Course (with Richard N. Dean) (Foundation Press, 2010).
Economics of European Union Law (editor) (Edward Elgar, 2007).
The Limits of Leviathan: Contract Theory and the Enforcement of International Law (with Robert E. Scott) (Cambridge University Press, 2006).
The Law and Economics of the European Union (with Ben DePoorter & Francesco Parisi) (LexisNexis, 2003).
Legal Reform in Post-Communist Europe: The View from Within (ed. with Stanislaw Frankowski) (Martinus Nijhoff, 1995).
International Law and International Security: Military and Political Dimensions: A U.S.-Soviet Dialogue (ed. with Boris M. Klimenko) (M.E. Sharpe, 1991).
Book Chapters/Multi-Author Works:
“The Impact of the Cold War on Soviet and US Law: Reconsidering the Legacy,” in Tatiana Borisova & William Simons, eds., The Legal Dimension in Cold-War Interactions: Some Notes from the Field 141 (Martinus Nijhoff, 2012).
“International Law as a Source of Law,” in Francesco Parisi, ed., Production of Legal Rules 255 (Edward Elgar, 2d ed. 2011).
"Treaties in the Supreme Court: 1946-2000" in David L. Sloss, Michael D. Ramsey & William S. Dodge eds., International Law in the U.S. Supreme Court: Continuity and Change 317 (Cambridge University Press, 2011)
"Empagram – Empire Building or Judicial Modesty?" in David L. Sloss, Michael D. Ramsey & William S. Dodge eds., International Law in the U.S. Supreme Court: Continuity and Change 553 (Cambridge University Press,. 2011)
"The Problem with Cooperation," in Andrew Guzman ed., Cooperation, Comity, and Competitive Policy 217 (Oxford University Press, 2011)
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"Comparative Taxation Procedure and Tax Enforcement" in Stephen W. Schill ed., International Investment Law and Comparative Public Law 599 (Oxford University Press, 2010),
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"Taxes, Economics of" in David S. Clark ed. 3 Encyclopedia of Law and Society - American and Global Perspectives 1463 (SAGE Publications, 2007)
Introduction in Economics of European Union Law, Paul B. Stephan ed., (Edgar Elgar, 2007).
"Energy Development and Distribution: What Can the Law Do?," in Myron H. Nordquist, John Norton Moore & Alexander S. Skaridov eds., International Energy Policy, the Arctic and the Law of the Sea 201 (Martinus Nijhoff, 2005).
"United States," in Party Autonomy: Constitutional and International Law Limits in Comparative Perspective, George A. Berman ed., (Juris Publishing, Inc., 2005).
"Against International Cooperation," in Richard A. Epstein & Michael S. Greve, eds., Competition Laws in Conflict: Antitrust Jurisdiction in the Global Economy 66 (American Enterprise Institute Press, 2004).
The Cold War and Soviet Law, Proceedings of the 93rd ASIL Annual Meeting 43 (2000).
"Inheritance and Gift Taxation," in International Encyclopedia of Law and Economics (2000).
"Regulatory Cooperation and Competition: The Search for Virtue," in George A. Bermann et al., eds., Transatlantic Regulatory Cooperation: Legal Problems and Political Prospects 167 (Oxford University Press, 2000).
"Westernization of the European East?" (with Stanislaw Frankowski), in Stanislaw Frankowski & Paul B. Stephan III, eds., Legal Reform in Post-Communist Europe: The View from Within 473 (Martinus Nijhoff, 1995).
"Prevention and Control of International Terrorism," in Paul B. Stephan & Boris M. Klimenko, eds., International Law and International Security: Military and Political Dimensions: A U.S.-Soviet Dialogue 321 (M.E. Sharpe, 1991).
"Comrades' Courts and Labor Discipline Since Brezhnev," in Olimpiad S. Ioffe & Mark W. Janis, eds., Soviet Law and Economy 213 (Nijhoff, 1987).
"Foreword" to The First Amendment and National Security 1 (University of Virginia Center for Law and National Security, 1984).
"Sovereign Immunity and the International Court of Justice: The State System Triumphant," Virginia Public Law and Legal Theory Research Paper No. 2012-47.
"Taxation and Expropriation - The Destruction of the Yukos Oil Empire," Hous. J. Int'l. L. (forthcoming).
“The Limits of Change: International Human Rights under the Obama Administration,” 35 Fordham Int’l L.J. 488 (2012).
“Regulatory Competition and Anticorruption Law,” 53 Va. J. Int’l L. 53 (2012).
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“Rethinking the International Rule of Law: The Homogeneity Fallacy and International Law’s Threat to Itself,” 4 Jerusalem Rev. Legal Stud. 19 (2012).
"Privatizing International Law," 97 Va. L. Rev. 1573 (2011).
"The Political Economy of Jus Cogens," 44 Vand. J. Ttransnat’l L. 1073 (2011).
"International Humanitarian Law in the Context of Terrorism and the U.S. Courts," 2009 Russian Y.B. Int'l L. (Special Issue) 201 (2010).
"Disaggregating Customary International Law," 21 Duke J. Comp. & Int'l L. 191 (2010).
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"Symmetry and Selectivity: What Happens in International Law When the World Changes," 10 Chi. J. Int’l L. 91 (2009).
"Open Doors", 13 Lewis & Clark L. Rev. 11 (2009).
"What Story Got Wrong: Federalism, Localist Opportunism and International Law," 73 Mo. L. Rev. 1041 (2008).
“Does the CISG Fill a Much-Needed Gap?,” 101 Proc. Am. Soc’y Int’l L. 414 (2007).
“The Institutionalist Implications of an Odious Debt Doctrine,” Law & Contemp. Probs., Summer 2007, at 213.
“Private Remedies for Treaty Violations after Sanchez-Llamas,” 11 Lewis & Clark L. Rev. 65 (2007).
“U.S. Judges and International Courts,” 100 Proc. Am. Soc’y Int’l L. 238 (2006).
"An Empirical Assessment of the Impact of Formal Versus Informal Dispute Resolution on Poverty: A Governance-Based Approach" (with Edgardo Buscaglia), 25 Int’l Rev. L. & Econ. 89 (2005).
"Global Governance, Antitrust, and the Limits of International Cooperation," 38 Cornell Intl L.J. 173 (2005).
“Self-Enforcing International Agreements and the Limits of Coercion” (with Robert E. Scott), 2004 Wis. L. Rev. 551 (2004).
“Courts, the Constitution, and Customary International Law: The Intellectual Origins of the Restatement (Third) of the Foreign Relations Law of the United States,” 44 Va. J. Int’l L. 33 (2003).
“Taking International Law Seriously” (with Samuel Estreicher), 44 Va. J. Int’l L. 1 (2003).
“A Becoming Modesty: U.S. Litigation in the Mirror of International Law,” 52 DePaul L. Rev. 627 (2002).
“Courts, Tribunals and Legal Unification—The Agency Problem,” 3 Chi. J. Int’l L. 333 (2002).
“Institutions and Elites: Property, Contract, the State, and Rights in Information in the Global Economy,” 10 Cardozo J. Int’l & Comp. L. 305 (2002).
"The Political Economy of Choice of Law," 90 Geo. L.J. 957 (2002)
"Redistributive Litigation—Judicial Innovation, Private Expectations and the Shadow of International Law," 88 Va L. Rev. 789 (2002).
"Choice of Law and Its Consequences: Constitutions for International Transactions," 26 Brook. J. Int’l L. 211 (2000)
"International Governance and American Democracy," 1 Chi. J. Int’l L. 237 (2000)
"Richardson v. McKnight and the Scope of Immunity after Privatization" (with Clayton P. Gillette), 8 Sup. Ct. Econ. Rev. 103 (2000).
"Sheriff or Prisoner? The United States and the World Trade Organization," 1 Chi. J. Int’l L. 49 (2000).
"The Futility of Unification and Harmonization in International Commercial Law," 39 Va. J. Int’l L. 743 (1999).
"The New International Law—Legitimacy, Accountability, Authority, and Freedom in the New Global Order," 70 U. Colo. L. Rev. 1555 (1999).
"Rationality and Corruption in the Post-Socialist World," 14 Conn. J. Int’l L. 101 (1999).
"Constitutional Limitations on Privatization" (with Clayton P. Gillette), 46 Am. J. Comp. L. 481 (Supp. 1998).
"Creative Destruction—Idiosyncratic Claims of International Law and the Helms-Burton Legislation," 27 Stetson L. Rev. 1341 (1998).
"International Law and Economics—Remarks," Proceedings of the 90th ASIL Annual Meeting 115 (1997).
"Accountability and International Lawmaking: Rules, Rents and Legitimacy," 17 Nw. J. Int'l L. & Bus. 681 (1996-97).
"Toward a Positive Theory of Privatization—Lessons from SovietType Economies," 16 Int'l Rev. L. & Econ. 173 (1996).
"The Fall—Understanding the Collapse of the Soviet System," 29 Suffolk U. L. Rev. 17 (1995).
"Modern Techniques for Financial Transactions and Their Effects on Currency," 42 Am. J. Comp. L. (Supp.) 203 (1994).
"Further Thoughts on the Rule of Law and a New World Order." 26 John Marshall L. Rev. 739 (1993).
"Privatization after Perestroyka: The Impact of State Structure," 14 Whittier L. Rev. 403 (1993).
"Closing Out the Soviet Union," Va. L. Sch. Rep., Summer 1992, at 21-24.
"Labor Law in Russia—The Hopes and Fears of Post-Soviet Workers," 32 Va. J. Int'l L. 789 (1992).
"Moscow Conference: Soviet Law and Economic Relations," Va. L. Sch. Rep., Winter 1991, at 12-14.
"Perestroyka and Property: The Law of Ownership in the Post-Socialist Soviet Union," 39 Am. J. Comp. L. 35 (1991).
"Revisiting the Incorporation Debate: The Role of Domestic Political Structure," 31 Va. J. Int'l L. 417 (1991).
"Soviet Law and Foreign Investment: Perestroyka's Gordian Knot," 25 Int'l Law 741 (1991).
"Disaggregation and Subchapter C: Rethinking Corporate Tax Reform," 76 Va. L. Rev. 655 (1990).
"International Law in the Supreme Court," 1990 Sup. Ct. Rev. 133.
"The Restructuring of Soviet Commercial Law and Its Impact on International Business Transactions," 24 Geo. Wash. J. Int'l L. & Econ. 89 (1990).
"Perestroyka i Sovietologia," SShA: Ekonomika, Politika, Ideologia, Mar. 1989, at 30-35.
"Courts with Income Tax Jurisdiction: An International Comparison," 8 Va. Tax Rev. 233 (1988).
"United States-Soviet Conference," Va. L. Sch. Rep., Spring 1988, at 21-22.
"Constitutional Limits on the Struggle against International Terrorism: Revisiting the Rights of Overseas Aliens," 19 Conn. L. Rev. 831 (1987).
"A Comment on Transfer Tax Reform," 72 Va. L. Rev. 1471 (1986).
"Study of Soviet Legal System," Va. L. Sch. Rep., Winter 1986, at 5-6.
"Federal Income Taxation and Human Capital," 70 Va. L. Rev. 1357 (1984).
"Nontaxpayer Litigation of Income Tax Disputes," 3 Yale L. & Pol'y Rev. 73 (1984).
"Bob Jones University v. United States: Public Policy in Search of Tax Policy," 33 Sup Ct. Rev. (1983).
"The First Amendment and Content Discrimination," 68 Va. L. Rev. 203 (1982).
"The Breach of Trust behind The Brethren" Va. L. Wkly., Feb. 22, 1980, at 1, 4.
"Constitutional Limits on International Rendition of Criminal Suspects," 20 Va. J. Int'l L. 777 (1980).
Statement in Administration's Proposal Relating to the Tax Treatment of Americans Who Renounce Citizenship 92-97. U.S. Congress. House Committee on Ways and Means. Hearing, Mar. 27, 1995.
Review of Solomon and Fogelsong, Courts and Transition in Russia, 117 Pol. Sci. Q. 165 (2002).
"Has Globalization Gone Too Far?," 18 Nw. J. Int’l L. & Bus. 246 (1997) (book review).
Review of Gordon B. Smith, Reforming the Russian Legal System, 56 Russian Rev. 492 (1997).
Review of Rand, Comrade Lawyer, 51 Russian Rev. 452 (1992).
Review of Stuchka, Selected Writings on Soviet Law and Marxism, and Ginsburgs, 1 The Soviet Union and International Cooperation in Legal Matters, 49 Russian Rev. 373 (1990).
"Glasnost and the Soviet System of Justice" (reviewing van den Berg, The Soviet System of Justice), 21 Law & Soc'y Rev. 837 (1988).
Review of Armstrong, The Soviet Law of Property, 34 Am. J. Comp. L. 813 (1986).
Review of Hazard, Butler & Maggs, The Soviet Legal System, 12 Soviet Union/Union Sovietique 351 (1985).
Review of Coffin, The Ways of a Judge, 67 Va. L. Rev. 1447 (1981).
- Colloquium in International Relations Theory (seminar)
- Comparative Law (seminar)
- Emerging Markets: Principles and Practice (seminar)
- Federal Income Tax
- International Business Transactions
- International Law and the Scholarly Process (seminar)
- Seminar in Ethical Values
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