Background
Stewart, Raymond J. was born on March 13, 1953 in Cincinnati, Ohio, United States.
Stewart, Raymond J. was born on March 13, 1953 in Cincinnati, Ohio, United States.
Thomas More College (Bachelor of Arts, cum laude in Accounting, 1975). University of Kentucky (Juris Doctor, 1978). Georgetown University (Master of Law and Taxation, 1985).
Worked at Bayh & Connaughton, Professional Corporation (Washington, District of Columbia) specializing in Corporate Law, Commercial Law, Tax Law, Real Estate Law. Admitted to the bar, 1978, Kentucky. 1979, Texas; 1989, District of Columbia.
Phi Alpha Delta (Treasurer, 1976-1977).
Certified Public Accountant: Texas, 1980. District of Columbia, 1988.
Author: "Intercompany Transfer Pricing Propagation Regs. Provide Critical Guidance," Corporate Taxation, May/June 1992.
"The Canadian Goods and Services Tax: A Trap for the Unwary United States.
Corporation," Corporate Taxation, September/October, 1992. "Foreign Tax Compliance Regs Create New Burdens for United States. Affiliates," Corporation Taxation, March/April 1991.
"The Canadian Goods and Services Tax: A Surprise to the Unwary United States.
Tax-Exempt Organization," The Journal of Taxation of Exempt Organizations, Spring 1991. "New Law Burdens Foreign Corporations Doing Business in the United States.," Corporate Taxation, January/February 1991.
"Foreign Tax Compliance Regs Create New Burdens for United States. Affiliates," Corporate Taxation, March/April 1991.
"The Canadian Goods and Services Tax: A Surprise to the Unwary United States.
Tax-Exempt Organization," The Journal of Taxation of Exempt Organizations, Spring, 1991. "The New Law Burdens Foreign Corporations Doing Business in the United States.," Corporate Taxation, January/February 1991. "A Guide to International Tax Reporting Requirements," Corporate Taxation, July/August 1990.
"Internal Revenue Service Modifies Treaty-Based Return Reporting Requirements," Corporate Taxation, May/June 1990.
"United States. International Tax Reporting Forms: How to Claim Benefits and Meet Requirements," Tax Planning International Review, May 1990. "Not a Good Year for Goodyear: South. Court
Holds Indirect Federal Trade Commission Must Be Reduced After Refund to Subsidiary," Corporate Taxation, March/April 1990. "Recent Regulatory Developments Have Major Impact on International Business Transactions," January/February 1990.
"Internal Revenue Service Eases Rules on Reorganizing United States.
Real Estate Holdings," November/December 1990. Published Book, "Tax Effective Structuring of Foreign Investment in United States. Real Estate," Eurostudy Publishing Company, Limited., 1992.
Adjunct Professor, Masters Tax Program, International Tax, Georgetown University, 1986-1990.
Instructor: Tax Executives Institute, 1992, 1991. International Tax, World Trade Institute, 1992, 1987.
Seminar in International Trade, sponsored by Georgetown University, 1985. Member: District of Columbia Bar (Member, Tax Section).
State Bar of Texas; Kentucky and American Bar Associations (Member, Tax Section.
Member, International Tax Committee). District of Columbia Certified Public Accountants. American Institute of Certified Public Accountants.
Member: District of Columbia Bar (Member, Tax Section). State Bar of Texas; Kentucky and American Bar Associations (Member, Tax Section. Member, International Tax Committee).
District of Columbia Certified Public Accountants.
American Institute of Certified Public Accountants.