Lori McMillan
Publications
Articles in Law Reviews and Other Scholarly Journals
"Honest Services Update: Directors' Liability Concerns after Skilling and Black," 18 Texas Wesleyan Law Review 149 (2011). [127 KB PDF]
"The Concept of Income as Related to the Non-charitable Nonprofit Subsector in Canada," 16 Law and Business Review of the Americas 457 (2010). [2.1 MB PDF]
"A Tax Policy Discussion of Nonprofit Taxation in Canada," presented at the GLSA Osgoode Hall Law School Conference, Law's Future: Progress and Change, Toronto, May 5, 2005.
"Canadian Tax Treaty Rules for Taxing Income from Services," co-written with Stephen Ruby and Gary Webb, presented at International Fiscal Association Special Seminar on Canadian Tax Treaties: Policy and Practice, May 16, 2000.
"Income Tax Aspects of Shareholders' Agreements: A Tax Perspective For Non-Tax Lawyers," co-written and presented with Alan M. Schwartz, at "The Latest Word on Shareholder Agreements," sponsored by the The Law Society of Upper Canada, Department of Continuing Education, November 12, 1999.
Presentations
"Honest Services Update: Directors' Liability Concerns after Skilling and Black," Northern Kentucky University, Chase School of Law, October 14, 2011.
"Honest Services Update: Director's Liability After Skilling," Recent Developments in the Law CLE, Washburn University School of Law, Topeka, Kansas, June 23, 2011.
"Honest Services Update: Directors Liability after Skilling and Black," Osgoode Hall Law School GLSA conference, Toronto, Canada, May 9-10, 2011.
"Canadian Noncharitable Nonprofit Taxation and Public Benefit Theory," Washburn University School of Law Tax Colloquium, Topeka, Kansas, April 15, 2011.
"Duties and Role of Directors of Nonprofit Organizations." Presentation to the Board of Directors for University Child Development, Inc., Topeka, Kansas, November 23, 2010.
Speaker, "Developments in Nonprofit Taxation", 41st Annual Kansas Public Accountant's Tax Conference, Topeka, Kansas, October 22, 2010.
Panelist, "Toward A Public Benefit Theory in Canadian Nonprofit Taxation," Beyond Law: At the Edges of Law's Ambit, Osgoode Hall Law School, Graduate Law Students’ Association Conference, Toronto, Ontario, Canada, May 20, 2010.
"Nonprofit Taxation and Tax Policy: Toward a Public Benefit Theory," Tax Law colloquium, Washburn University School of Law, Topeka, Kansas, April 23, 2010.
"The Concept of Income as Related to the Noncharitable Nonprofit Subsector in Canada," Faculty Workshop, University of Kansas School of Law, Lawrence, Kansas, April 20, 2010.
Presenter "Kansas State Tax Exemptions Related to Local School Funding," Kansas League of Women Voters, Topeka, Kansas, February 2, 2010.
Commentator, "The Impact of Globalization on the Taxation of International Investments" at "Globalization and the Impact of Tax on International Investments - A Symposium in Honour of the Late Alex Easson," Queen's University Law School in Kingston, Ontario, Canada, February 29, 2008.
"The Canadian Taxation of Noncharitable Nonprofits, and the IKEA Connection," Stetson University College of Law Faculty Speaker Series, Gulfport, Florida, January 18, 2008.
Professional Service
Testimony, Kansas House Tax Committee on HR 2549 (regarding the elimination of certain sales tax exemptions), February 11, 2010. (75 KB PDF)
