Orly Mazur

Oryl Mazur

Full-time faculty

Assistant Professor of Law

Biography

Professor Mazur teaches and writes in the area of tax law. Her scholarship focuses on international and comparative taxation, the intersection of tax law and technology, and tax policy. Her work has been published in numerous journals, including the California Law Review, Boston College Law Review, among others. 
 
Before joining the SMU faculty, Professor Mazur worked as an associate in the Business Planning and Taxation group at Haynes and Boone, LLP, where she advised clients on the tax aspects of securities offerings, mergers and acquisitions, tax-free reorganizations, dispositions and other business restructurings. While at Haynes and Boone, LLP, she also assisted institutional investors and fund sponsors in connection with the formation of, and investment in, U.S. and foreign investment funds. Professor Mazur also taught tax courses at SMU as an Adjunct Professor and a Visiting Assistant Professor and has given short courses on emerging international tax law issues at the International Taxation Academy in Taiwan. Prior to practicing law, Professor Mazur worked as a certified public accounting at PricewaterhouseCoopers, LLP, where she focused her practice on international taxation.
 
Professor Mazur received her B.B.A. and M.P.A., summa cum laude, from the University of Texas at Austin and her J.D., summa cum laude, from SMU Dedman School of Law, where she graduated first in her class was a member of the SMU Law Review. She holds an LL.M in taxation from NYU School of Law.
 
In 2016, Professor Mazur was awarded the university-wide Golden Mustang Teaching Award.
 

Areas of Expertise

  • Federal Income Tax Law
  • International Tax Law
  • Corporate Tax Law
  • Tax Policy

Education

B.B.A., summa cum laude, University of Texas at Austin
M.P.Acc., summa cum laude, University of Texas at Austin
J.D., summa cum laude, SMU Dedman School of Law
LL.M., New York University School of Law

Courses

Income Taxation
Corporate Tax
Tax Accounting
Taxation of Property Dispositions
 

Articles

VAT and Cloud Computing (with Rifat Azam) (work-in-progress)
 
Taxing the Robots, 46 Pepperdine Law Review __ (Forthcoming)
     - Ranked in the top five most downloaded recent tax papers on SSRN
 
Social Impact Bonds: A Tax-Favored Investment? 9 Columbia Journal of Tax Law 141 (2017)

Taxing Social Impact Bonds, 20 Florida Tax Review 431 (2017)

Taxing the Cloud: Transfer Pricing Considerations, 154 Tax Notes 623 (Jan. 2017), reprinted in 85 Tax Notes International 459 (Jan. 2017)

Transfer Pricing Challenges in the Cloud, 57 Boston College Law Review 643 (2016)
     - Ranked in the top five most downloaded recent tax papers on SSRN
     - Included in Tax Notes magazine's list of "Notable International Tax Articles of 2016"

Tax Challenges in the Cloud, 19 Journal of Internet Law 3 (Oct. 2015)

Taxing the Cloud, 103 California Law Review 1 (2015)
     - Awarded the 2013 David F. Bradford Memorial Prize by NYU School of Law for best paper in the field of taxation

Tax Abuse – Lessons from Abroad, 65 SMU Law Review 551 (2012)
     - Included in Tax Notes magazine's list of "Notable International Tax Articles of 2012"

Good News in a Bad Economy: Service Acquiesces on Pro-Taxpayer Application of Passive Activity Loss Rules to Limited Liability Companies, 65 The Tax Lawyer 1 (2011)

Mining the Tax-Free Exchange, Oil and Gas Investor Magazine (Jan. 2011) (co-author)

Book Chapters

Treatise: Energy Law and Transactions, Chapter on Cleantech Financing (2009) (co-contributor)
 
The Other End of the Firehouse: The Treasury Giveth and the IRS Taketh Away, presented as part of “Tax Issues in Large Case Chapter 11 Bankruptcies, ABA (April 8, 2009) (co-author)
 

Publications

Online Writing

Taxing the Robots,Machine Lawyering (October 1, 2018)

Ask the Experts:  2015's Best States to Be Rich or Poor from a Tax Perspective, WalletHub (March 23, 2015)

Ask the Experts:  Best Tax Advice, WalletHub (March 18, 2014)

Foreign Account Holders and Persons with Authority over Foreign Accounts -- BEWARE! The June 30th U.S. Filing Deadline May Apply to You, Online Publication of Haynes and Boone, LLP
(June 24, 2009)

Weathering the Storm:  Modifying your Company's Debt:  Tax Trap or Treasure?, Online Publication of Haynes and Boone, LLP (May 7, 2009) (co-author)

Weathering the Storm:  Purchasing a Company's Own Debt -- The Tax Consequences May Surprise You, Online Publication of Haynes and Boone, LLP (Feb. 25, 2009) (co-author)

Presentations

Cloudy with a Chance of Taxation
Southeastern Association of Law Schools Annual Meeting
Ft. Lauderdale, FL (August 10, 2018)

Taxing the Robots
Southeastern Association of Law Schools Annual Meeting
Ft. Lauderdale, FL (August 9, 2018)

How Does the Tax Cuts & Jobs Act Impact CRE
Commercial Real Estate Women (CREW)
Dallas, TX (June 20, 2018) (invited speaker)

Trump Tax Talk:  An Insider's Look at the Law's Drafting and its Impact
SMU Law Alumni Association (CLE)
Dallas, TX  (February 7, 2017) (invited speaker)

Taxing the Robots
National Tax Association, 110th Annual Conference on Taxation
Philadelphia, PA (November 10, 2017)

Social Impact bonds:  A Tax-Favored Investment
SMU Faculty Workshop
Dallas, TX  (September 25, 2017)

Taxing the Robots
Junior Tax Scholars Workshop
Toronto, Canada (June 17, 2017)

Taxing the Cloud:  Application of U.S. Federal Income Tax
   Principles to Businesses Operating in the Cloud

Computer Law Section - Dallas Bar Association
Dallas, TX  April 24, 2017) (invited speaker)

Taxing Social Impact Bonds
Southeastern Association of Law Schools Annual Meeting
Amelia Island, FL  (August 7, 2016)

Taxing Social Impact Bonds
Texas Tax Faculty Workshop
Dallas, TX  (May 20, 2016)

Social Impact Bonds: A Tax-Favored Investment
Texas Legal Scholars Workshop
Houston, TX (August 29, 2015)

Workshop on Tax Law:  Tax Policy
Discussant, Southeastern Association of Law Schools Annual Meeting
Boca Raton, FL (August 2, 2015)

Transfer Pricing Challenges in the Cloud
Southeastern Association of Law Schools Annual Meeting
Boca Raton, FL (Aug. 1, 2015)

Social Impact Bonds: A Tax-Favored Investment
Junior Tax Scholars Workshop
Austin, TX (June 5, 2015)

Transfer Pricing Challenges in the Cloud
Law and Society Association Annual Meeting
Seattle, WA (May 30, 2015)

Taxing the Cloud
International Business Law Scholars' Roundtable at Brooklyn Law School
Brooklyn, NY (October 10,  2014)

Taxing the Cloud
Southeastern Association of Law Schools Annual Meeting
Amelia Island, FL (August 2, 2014)

Taxing the Cloud
SMU Junior Faculty Forum
SMU Dedman School of Law (January 31, 2014)

Tax Considerations in Becoming a Partner in a Law Firm
Panelist, Dallas Association of Young Lawyers
(DAYL) CLE (March 12, 2014)

Taxation of Electronic Commerce
2013 International Taxation Academy in Taiwan
Taiwan Ministry of Finance Training Institute (June 24-28, 2013)

Tax Abuse – Lessons from Abroad
SMU Junior Faculty Forum
SMU Dedman School of Law (December 1, 2011)

Worldwide General Anti-Avoidance Rules
2011 International Taxation Academy in Taiwan
Taiwan Ministry of Finance Training Institute (April 25-29, 2011).