On March 21st Temple Law students had an exclusive opportunity to hear about the 2017 tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “2017 Act”), first-hand from Mr. Dana Trier, the 2019 Fogel Lecture keynote speaker. Mr. Trier served as Deputy Assistant Secretary for Tax Policy in the U.S. Treasury Department, and was at Treasury during the lead up to the 2017 Act. Many of my peers, myself included, thought Mr. Trier might simply cover the key elements of the 2017 Act, such as the BEAT, essentially a base erosion deterrent in the form of an alternative minimum tax, and the increased taxation of CFC’s under Section 951A, the new GILTI provision. Instead, Mr. Trier treated the room to a truly fascinating recounting of his time at Treasury immediately leading up to the 2017 Act. Indeed, not only was Mr. Trier involved in the process generally, but many of his personal comments directly shaped specific provisions. Mr. Trier first discussed the role of Treasury in passing the 2017 Act. Contrary …

While I am currently a 3L J.D. student, I began my career at Temple Law school as an exchange student to the International LL.M. program in the fall of 2013. I was born and raised in the small town of Liyang, China. I had dreamt of exploring the world outside my town since my childhood. I still remember how thrilled I was when the flight landed in Philadelphia that August because it was the first time I would step out of the door into my country. My exchange semester at Temple Law will be a lifelong memory. I have been so grateful that the Graduate and International Programs Office took such good care of us international students—from raising awareness of safety, recommending the best restaurants and fun events in the city, to guiding us in how to survive in law school.   The first glimpse of an American law school was colorful. I made friends with law students from around the world—Japan, South Korea, Sudan, Germany, Russia, Netherlands, and more. We joked that every class we had …

Words are things. They get on the walls. They get in your wallpaper. They get in your rugs, in your upholstery, and your clothes, and finally, in to you. – Maya Angelou One should never underestimate the power of words, for he who can use words skillfully, strategically, and cunningly may shape another’s mind in his hands. Indeed, rhetoric is an effective instrument, and a power to which the Trump Administration is no stranger—particularly as it relates to shaping public perceptions on asylum policy. Over the past few years, the conversation on immigration, once grounded in human rights, have given way to more serious discussions predicated on national security and labor. Trump’s logic stems from the idea that a strong America requires a thriving labor market, which is the product of an impenetrable border. Such desires to preserve the American worker and defend him from foreign nationals have given rise to an ardent nationalist movement. To his base—voters suffering from the woes of a sluggish labor market, stoked by fears of the “dangerous foreigner”—this message …