Robert J. Peroni
- The Fondren Foundation Centennial Chair for Faculty Excellence
- JD Northwestern University
- LLM New York University
- BSC DePaul University
Professor Peroni currently holds the Fondren Foundation Centennial Chair for Faculty Excellence. He joined the Texas faculty in 2003 and his primary areas of teaching and scholarship are federal income taxation, international taxation, natural resource taxation, and professional responsibility/legal ethics. He is one of the nation's top scholars in international taxation and in energy taxation. He is a co-author of five books and has written many articles on taxation and professional responsibility topics. He has presented papers and given lectures throughout the world and has been a frequent teacher of tax law courses in the NYU/IRS Continuing Professional Education Program in Washington, D.C. In 2006, he was the recipient of the Texas Exes Faculty Teaching Award for excellence in teaching. He is the co-chair of the advisory boards for two recurring programs co-sponsored by the IRS the Biennial Parker Fielder Oil and Gas Tax Conference, co-sponsored by the IRS with the University of Texas School of Law, and the Annual Institute on Current Issues in International Taxation, co-sponsored by the IRS with the George Washington University Law School. During the 1985-86 academic year, he was a Professor-in-Residence in the Office of Chief Counsel of the IRS in Washington, D.C., and, during the 2000-2001 academic year, he was one of the Academic Advisors to the Joint Committee on Taxation's Study of the Overall State of the Federal Tax System. He has been active on several committees of the American Bar Association's Section of Taxation and has served as the Chair of the Taxation Section of the Association of American Law Schools. He is a Fellow of the American College of Tax Counsel.
Prior to joining the Texas faculty, Professor Peroni taught at the Tulane University School of Law in New Orleans, from 1981-1989, and at the George Washington University Law School in Washington, D.C., from 1989-2003, where he was the Robert Kramer Research Professor of Law. He was the first recipient of Tulane's Felix Frankfurter Distinguished Teaching Award, and he twice received G.W.'s Distinguished Faculty Service Award, selected by the vote of G.W. Law School graduating classes. He also has taught as a visiting professor on the law faculties of New York University, the University of Texas, UCLA, the University of Pennsylvania, Northwestern University, and Georgetown University. He was the J. Landis Martin Visiting Professor of Law and Business at Northwestern during the 2002-03 academic year and is the Jack N. Pritzker Distinguished Visiting Professor of Law at Northwestern during the Fall 2006 semester. He was the Parker C. Fielder Regents Professor in Tax Law at the University of Texas from 2003-2005, and the James A. Elkins Centennial Chair in Law from 2005-2010.
Professor Peroni's publications include the three-volume treatise (co-authored with Joel Kuntz), U.S. International Taxation, a leading casebook on energy taxation, Natural Resource Taxation Principles and Policies (co-authored with John Dzienkowski), the widely used casebook on international taxation, Taxation of International Transactions (co-authored with Charles Gustafson and Richard Pugh), Taxation of Business Enterprises (co-authored with Steven Bank and Glenn Coven), and Hemingway's Oil and Gas Law and Taxation (with Owen Anderson, John Dzienkowski, John Lowe, David Pierce, and Ernest Smith). His law review articles include Can Tax Expenditure Analysis Be Divorced From a Normative Tax Base?: A Critique of the “New Paradigm” and Its Denouement, 30 VA. TAX REV. 135 (2010) (co-authored with Cliff Fleming), Worse Than Exemption, 59 EMORY L.J. 79 (2009) (co-authored with Cliff Fleming and Steve Shay), Perspectives on the Worldwide vs. Territorial Taxation Debate, 125 TAX NOTES 1079 (2009) (co-authored with Cliff Fleming and Steve Shay), Reinvigorating Tax Expenditure Analysis and Its International Dimension, 27 VA. TAX REV. 437 (2008) (co-authored with Cliff Fleming), Conflicts of Interest in Lawyer Referral Arrangements with Nonlawyer Professionals, 21 GEO. J. LEGAL ETHICS 197 (2008) (co-authored with John Dzienkowski), Exploring the Contours of a Proposed U.S. Exemption (Territorial) System, 109 TAX NOTES 1557 (2005) (also published in 41 TAX NOTES INT'L 217 (2006)) (co-authored with Cliff Fleming), What's Source Got to Do With It? Source Rules and U.S. International Taxation, 56 TAX L. REV. 81 (2002) (co-authored with Steve Shay and Cliff Fleming), The Decline in Lawyer Independence: Lawyer Equity Investments in Clients, 81 TEX. L. REV. 405 (2002) (co-authored with John Dzienkowski), and Deferral of U.S. Tax on International Income: End It, Don't Mend It Why Should We Be Stuck in the Middle with Subpart F, 79 TEX. L. REV. 1609 (2001).
- Federal Income Tax: Code and Regulations, Selected Sections (Martin B. Dickinson ed.; Chicago: CCH, 1990-1991 ed. through 2015-2016 ed.) (contributing ed.; member, editorial board).
- International Income Taxation: Code and Regulations, Selected Sections (coordinating ed.; Chicago: CCH, 2007-2008 ed. through 2015-2016 ed.; contributing ed., 1995-1996 ed. through 2006-2007 ed.).
- Getting Serious about Cross-Border Earnings Stripping: Establishing an Analytical Framework, 93 North Carolina Law Review 673 (2015) (with J. Clifton Fleming, Jr. & Stephen E. Shay).
2007 – 2007
Washington, D.C. Advisory Board
In May and June, co-chaired meetings in Washington, D.C. of the advisory board of the annual international tax program co-sponsored by the Internal Revenue Service and George Washington University Law School.
Washington & Lee University School of Law
Colloquium presentation of his co-authored paper on "Reinvigorating Tax Expenditure Analysis and Its International Dimension" at Washington & Lee University School of Law in April 2007.
Coordinating Editor for "International Income Taxation 'Code and Regulations' Selected Sections", published by CCH.