ABOUT
Prof. Cantley’s consulting focuses on the fields of taxation, captive insurance companies, trusts and estates, complex estate planning, corporate law, probate, probate controversy, post-mortem estate planning, partnerships, and general taxation issues. He has been a frequent speaker on taxation, captive insurance company, estate planning, and international transactions issues. He is widely published on taxation, captive insurance company, international transactions, and estate planning issues in scholarly journals, newspapers, financial firm periodicals, and accounting firm publications.
College, Law School, Graduate School
Prof. Cantley received his B.A. degree from the University of California at Berkeley. He received his J.D. degree, cum laude, from Southwestern University School of Law in Los Angeles, California. Graduating in the Top 10% of his class, he received the American Jurisprudence Award for Corporations and the book award for White Collar Crime. He received his LL.M. degree in Taxation from the University of Florida, College of Law, graduating near the top of his class.
Academic Experience
Prof. Cantley is an Associate Professor of Law at Atlanta’s John Marshall Law School. He additionally serves as an Adjunct Professor with Northeastern University’s Masters in Taxation Program. Previously, he served as an Assistant Professor of Law in the Graduate Tax Program (LL.M.) at St. Thomas University School of Law. He has taught several J.D. and LL.M. courses, including: Federal Income Tax, Estate Planning, Business Entities, International Taxation, Real Property, Tax II, and Partnership Taxation.
Academic Publications
Beckett G. Cantley, The Tax Shelter Disclosure Act: The Next Battle in the Tax Shelter War, 22 Va. Tax Rev 105 (2002).
Cited by:
*Camilla E. Watson, Tax Compliance: Should Congress Reform the 1998 Reform: Legislating Morality: The Duty to the Tax System Reconsidered, 51 Kan. L. Rev. 1197, 1214 (Dec. 2003).
*Memorandum from Brian L. Anderson, Victoria B. Bjorklund, Karl E. Emerson, Jonathan B. Forman, Perry Israel, & David Mullon, Advisory Committee on Tax Exempt and Government Entities (ACT), TE/GE Abusive Tax Shelters Involving Tax-Exempt and Government Entities Project Group (May 12, 2003) (on file with IRS), available at http://www.irs.gov/pub/irs-tege/act_rpt2_part2.pdf.
*James S. Eustice, Federal Income Taxation of Corporations and Shareholders: Corporate Tax Shelters § 5.10 (Thomson/RIA 6th ed. 2011).
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Beckett G. Cantley, United States v. KPMG: Does Section 6103 Allow the IRS to Put Taxpayer Names on the Front Page of the Wall Street Journal?, 50 Clev. St. L. Rev. 1 (2002-2003).
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Beckett G. Cantley, Corporate Inversions: Will the REPO Act Keep Corporations from Moving to Bermuda?, 3 Hous. Bus. & Tax. L.J. 1 (2003).
Cited by:?
*Eloine Kim, Corporate Inversion: Will the American Jobs Creation Act of 2004 Reduce the Incentive to Re-incorporate, 4 J. Int’l Bus. & L. 152, 153 (Spring 2005).
*Nicola Sartori, Effect of Strategic Tax Behavior on Corporate Governance (Sept. 1, 2008) (unpublished comment, on file with University of Michigan Journal), available at http://works.bepress.com/nicola_sartori/1.
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Beckett G. Cantley, Taxation Expatriation: Will the Fast Act Stop Wealthy Americans from Leaving the United States?, 36 Akron L. Rev. 221 (2003).
Cited by:?
*Elise Tang, Solving Taxpatriation: “Realizing” it Takes More than Amending the Alternative Tax, 31 Brooklyn J. Int’l L. 615, 639 (2006), available at http://www.brooklaw.edu/students/journals/bjil/bjil31ii_tang.pdf.
*Nicholas D. Zeltzer, Foreign-Economic-Retirement Migration: Promises and Potential, Barriers and Burdens, 16 Elder L. 211, 221 (2008).
*Michael S. Kirsh, Alternative Sanctions and the Federal Tax Law: Symbols, Shaming, and Social Norm Management as a Substitute for Effective Tax Policy, 89 Iowa L. Rev. 863, 873-74 (2004).
*William M. Funk, On and Over the Horizon: Emerging Issues in U.S. Taxation of Investments, 10 Hous. Bus. & Tax L.J. 1 (2010). *Alexander Lindey and Michael Landau, American Artists Living Abroad, Lindey on Entertainment, Publ. & the Arts § 17:25 (3rd. ed. 2011).
*Daniel Levy, Under the Auspices of the National Immigration Project of the National Lawyers Guild, Loss of citizenship and U.S. taxation, U.S. Citizenship and Naturalization Handbook § 15:2 (2011).
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Beckett G. Cantley, How Long Must One Stay in the USVI to be Considered a ‘Resident’ to Qualify for the 90% Residency Tax Credit?, 13 J. Transnat’l L. & Pol’y 153 (Fall 2003).
Cited by:?
*Boris I. Bittker and Lawrence Lokken, Virgin Islands, 9 Fed. Tax’n Income, Est. & Gifts § 68.4 (2011).
*Lawrence R. Barusch and Marjorie Rawls Roberts, U.S. Law Relating t oIncome Taxation of Individuals Residing in U.S. Possessions, 33 TMINTLJ 153, 33, 03 TMINTLJ 153 (2004), available at 2004 WL 441946.
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Beckett G. Cantley, The New Congressional Attack on Offshore Rabbi Trusts, 5 Or. Rev. Int’l 5 (2003).
Cited by:?
*Eric D. Chason, Deferred Compensation Reform: Taxing the Fruit of the Tree in its Proper Season, 67 Ohio St. L.J. 347, 384 (2006), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=781364.
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Beckett G. Cantley, The New Tax Shelter Opinion Letter Regulations: Cutting Back a Client’s Ability to Rely on the Advice of His Counsel, 18 Akron Tax J. 47 (2003).
Cited by:
*Matthew Piper, Gimme Shelter: How the Accountant’s Contingency Fee and the Attorney’s Opinion Letters Have Contributed to the Proliferation of Abusive Tax Shelters, 83 N. Dak. L. Rev. 261, 278 (2007).
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Beckett G. Cantley, New Tax Information Exchange Agreement: A Potent Weapon Against U.S. Tax Fraud, 4 Hous. Bus. & Tax L.J. 231 (2004).
Cited by:?
*Brief for Inst. of Int’l Bankers, Int’l Banker Ass’n of Cal., Swiss Bankers Ass’n, the Swiss-Am. Chamber of Commerce, and Economiesuisse?as Amici Curiae Opposing Plaintiff’s Petition to Enforce John Doe Summons, U.S. v. UBS AG, (May 15, 2009) (1:09-CV-20423- Gold/McAliley).
*Greg Brabec, The Fight for Transparency: International Pressure to Make Swiss Banking Procedures Less Restrictive, 21 Temp. Int’l &?Comp. L.J. 231, 240 (Spring 2007).
*Robert T. Kudrle, U.S. Defection from the OECD “Harmful Tax Competition” Project: Rhetoric and Reality (Nov. 17, 2005) (unpublished?note, on file with Matthew B. Ridgway Center for International Security Studies, Pittsburgh), available at
http://www.ridgway.pitt.edu/docs/working_papers/11.%20%20Kudrlepaper%2011-17-05.doc.
*Spencer Daly, Secrecy in Limbo: What the Most Recent Settlement With the IRS Means for UBS and the Rest of the Swiss Banking Industry, 10 J. Int’l Bus. & L. 133 (2011).
*Anand Sithian, “But the Americans Made Me Do It”: How United States v. UBS Makes the Case for Executive Exhaustion, 25 Emory Int’l L. Rev. 681 (2011).
*Carolyn B. Lovejoy, UBS Strikes a Deal: The Recent Impact of Weakened Bank Secrecy on Swiss Banking, 14 N.C. Banking Inst. 435 (2010).
*Sunita Jogarajan, Prelude to the International Tax Treaty Network: 1815-1914 Early Tax Treaties and the Conditions for Action, 31 Oxford J. Legal Stud. 679 (2011).
*Emily Ann Busch, To Enforce or Not To Enforce? The UBS John Doe Summons and a Framework for Policing U.S. Tax Fraud Amid Conflicting International Laws and Banking Secrecy, 83 Temp. L. Rev. 185 (2010).
*Niels Jense, How to Kill the Scapegoat: Addressing Offshore Tax Evasion with a Special?View to Switzerland, 63 Vand. L. Rev. 1823 (2010).
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Beckett G. Cantley, The New Dividend Tax Cut: Bush’s Prescription for Rescuing the Economy, 14 Akron Tax J. 25 (2004).
Cited by:?
*Daniel J. Morrissey, Another Look at the Law of Dividends, 54 Kan. L. Rev. 449, 456 (2006).
*Mona Lewandoski, The Bush Tax Cuts of 2001 and 2003: A Brief Legislative History, Harvard Law School – Fed. Budget. Pol’y Seminar: Briefing Paper No. 37 at pg. 34 (May 6, 2008), available at http://www.law.harvard.edu/faculty/hjackson/2001-2003TaxCuts_37.pdf.
*Jared A. Hermann, Tax Incentives: A Solution to Economic Uncertainty, (Dec. 12, 2007) (unpublished article, on file with California Western School of Law), available at http://works.bepress.com/jared_hermann/1/.
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Beckett G. Cantley, Congress Giveth and Congress Taketh Away: The Slow Death of the SESOP, 20 Akron Tax. J. 59 (2005).
Cited by:?
*Memorandum from Roth & Company, PC, Tax Prof Highlights FLP, S-Corp ESOP Articles (May 12, 2005) (on file with TaxUpdateBlog.com), available at rothcpa.com/archives/001012.php.
*Scott D. Shimick, Tax-exempt Entities, 11 Mertens Law of Fed. Income Tax’n § 41B:38 (2011).
*Richard D. Blau, Bruce N. Lemons, and Thomas P. Rohman, S Corporations Federal Taxation, 2 S Corporations Federal Taxation §§ 20:60.50, 20:60:65, 20:60:66, 20:60:67 (2011).
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Beckett G. Cantley, The U.B.S. Case: the U.S. Attack on Swiss Banking Sovereignty. 7 B.Y.U. Int’l L. & Mgmt. Rev. 1 (2011).
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Beckett G. Cantley, The Cure Causes New Symptoms: Capital Control Effects of Tax Enforcement, Gold Regulation and Retirement Reform, 7 S.C. J.Int’l L. & Bus. 75 (2010).
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Beckett G. Cantley, The New Section 1202 Tax-Free Business Sale: Congress Rewards Small Businesses that Survive the Great Recession, 17 Fordham J. Corp. & Fin. L. 1127 (2012).
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Beckett G. Cantley, The Forgotten Taxation Landmine: Application of the Accumulated Earnings Tax to IRC § 831(b) Captive Insurance Companies, 11 Rich. J. Global L. & Bus. 159 (2012).
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Beckett G. Cantley, Steering Into the Storm: Amplification of Captive Insurance Company Compliance Issues in the Offshore Tax Crackdown, 12 Hous. Bus. & Tax L.J. 224 (2012).
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Beckett G. Cantley, Repeat as Necessary: Historical IRS Weapons to Combat Conduit Captive Insurance Company Deductible Purchases of Life Insurance, 12 U.C. Davis Bus. L.J. 1 (2013).
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Beckett G. Cantley, Environmental Protection or Mineral Theft: Potential Application of the Fifth Amendment Takings Clause to U.S. Termination of Unpatented Mining Claims, 4 J. Energy Climate & Env’t __(2013). (Washington & Lee)
Professional Affiliations
Professor Cantley is a member of the State Bar of Georgia and the following Committees of the American Bar Association: the Captive Insurance Committee; the Estate and Gift Tax Committee; and the Committee on Financial Transactions. He has been admitted to the Supreme Court of Georgia and the U.S. Tax Court.
