From March 1999 until June 2000, I served on behalf of the United States Treasury Department as the Tax Policy Advisor to the Ministry of Finance and the South African Revenue Service ("SARS") in Pretoria, South Africa. My work with the Ministry and SARS principally focused on issues in business income taxation, including working on (1) the adoption of a capital gains tax; (2) the move from a source basis of taxing foreign income to a residence basis; and (3) the dosing of several corporate tax loopholes. In addition to my work with the Ministry and SARS, I briefly assisted the South African Competition Commission on issues related to antitrust merger policy and taught a seminar course at the University of Pretoria School of Law entitled Comparative Merger and Acquisition Law and Regulation: The US, The EU, and South Africa.
Samuel C. Thompson Jr., South African Perspectives: Its Prospects and Its Income Tax System, 1 Chi. J. Int'l L. 443 (2000).