Levin College of Law
Welcome to UF LAW

Mindy Herzfeld

Professor of Practice

Expertise

Artificial Intelligence  • Cross-Border Taxation  • Global Tax Development  • International Tax  • Mergers & Acquisitions  • Tax Legislation  • 

About

Professor Herzfeld has a background in international taxation and cross-border M&A from her years in practice and in tax policy from her work as a contributing editor at Tax Notes International. She has taught International Tax I and II, and Tax Policy, to both JD and LLM students. She has also developed a course (the first of its kind) in Artificial Intelligence and Taxation. Professor Herzfeld  is the author of International Taxation in a Nutshell (12th ed.), a popular text for new students of international taxation.

Professor Herzfeld began her career as a law clerk for Judge I. Leo Glasser (E.D.N.Y.) and has worked at Weil Gotshal & Manges in New York, as tax counsel at Ford Motor Company, and in the national office of a Big 4 accounting firm. She has been a contributing editor to Tax Notes International since 2014, where she has written over 250 articles on international tax policy developments and cross-border transactions, and has also written extensively on U.S. tax reform efforts.

Previously, Professor Herzfeld worked at the national tax office and the New York office of a Big 4 accounting firm, where she provided transactional advice to U.S. and foreign multinational corporations, private equity funds, venture capital funds and individuals on a broad range of U.S. and cross-border tax issues. She currently is counsel to Potomac Law Group, a virtual law firm. She holds an LL.M. in taxation from Georgetown University Law Center, with distinction, where she was a Graduate Tax Scholar, a J.D. from Yale Law school, where she served as an editor of the Yale Lew Review, and a B.A. in history from Barnard College, magna cum laude.

Education

LL.M., Georgetown University Law Center (with distinction)
J.D., Yale Law School (Editor, Yale Law Review)
B.A., Barnard College (magna cum laude)

Teaching and Scholarship

International Tax and Tax Policy

Courses

  • Artificial Intelligence & Tax Law: Theory and Practice (Compressed) (LLM)
  • U.S. International Tax I
  • U.S. International Tax II-LLM
  • U.S. International Taxation III – LLM

Publications

A current listing of articles written by Professor Herzfeld for TaxNotes can be found here.

Selected Publications

  • The Democrats’ New Mantra: Tax Harmonization, 101 Tax Notes Int’l 1095 (Mar. 1, 2021)
  • For Biden’s Treasury Team, Big Ideas Are About to Meet Reality, 101 Tax Notes Int’l 841 (Feb. 15, 2021)
  • The New Regulatory Architecture for U.S. International Tax, 101 Tax Notes Int’l 10 (Jan. 4, 2021)
  • Racial Justice: Tax Perspectives, 98 Tax Notes Int’l 1331 (June 22, 2020)
  • Corporate Tax in the New Normal, 167 Tax Notes Fed. 1497 (June 1, 2020)
  • Beyond Digital: Is Cryptocurrency the Next Tax Frontier?, Tax Notes Int’l 1203 (2020)
  • Designing International Tax Reform: What Went Wrong?,  ITAX (December, 2020)
  • US Tax Reform: A Multilateral Success?, 2019 Brit. Tax Rev. 487

University of Florida Levin College of Law
309 Village Drive
PO Box 117620
Gainesville, FL 32611
(352) 273-0804
Text-Only Version

Tools

Website

Quick Links

The Florida Constitutional Law Endowment in memory of Justice Ben F. Overton was created by Judge Karen Miller in 2013. This fund supports lectures and presentations by Justices of the Florida Supreme Court at the Fredric G. Levin College of Law.

HISTORY

Justice Overton, who earned his B.S. in 1951 and his Juris Doctor in 1952 from the University of Florida, was the first merit appointment to the Florida Supreme Court. Throughout his career he was active in legal education and served as an Adjunct Professor at the Levin College of Law through December 2012, the month of his death. Although he resided at Oak Hammock at the University of Florida, a continuing care retirement community developed in cooperation with UF, he also considered the Florida Supreme Court “home.” Among the high points of his later years was hosting Justices of the Florida Supreme Court in Gainesville and taking his class to Tallahassee to hear oral arguments at the Florida Supreme Court.
Judge Miller, who earned her B.S. cum laude from New York University in 1974 and her Juris Doctor from New York Law School in 1977, served as Chief Administrative Law Judge of the New York City Department of Consumer Affairs, New York City’s business regulatory agency, before she retired to Oak Hammock at the University of Florida. Having accompanied Justice Overton on his excursions to Tallahassee and joined him in welcoming guests to Oak Hammock at the University of Florida, she created the endowment in memory of Justice Overton to ensure that the Levin College of Law continues to have the funding necessary to continue and enhance the interaction between its students and the Florida Supreme Court.

 

Judge Miller remembered the event that motivated the endowment.

 

Prior to a dinner at the home of Dean Robert Jerry and Lisa Jerry shortly after Justice Overton’s death, Justice Barbara Pariente and I were discussing a suitable memorial. Justice Pariente, who had been Justice Overton’s colleague on the Florida Supreme Court and who understood the importance to him of the interaction between his students and the Court, suggested the outline of what has become the Overton lectures. Dean Jerry, who has since retired, as has Dean Emeritus Jon Mills, who assumed responsibility for implementing the Overton lectures, were very supportive from the beginning. Since Dean Mills’ retirement, Professor Timothy McClendon, who assisted both Justice Overton and Dean Mills teaching Florida Constitutional Law and who co-authored the recent Florida Constitutional Law casebook, has continued the Overton lectures with the support of Interim Dean Merritt McAlister and CGR director, Professor Danaya Wright.

Justice Overton was a devoted jurist, educator, and ethical leader of the Florida legal profession. The Overton Lecture Series brings Florida Supreme Court Justices to the University of Florida, Levin College of Law, and serves to introduce students to the inner workings of the Court. CGR and the students of the College of Law extend our deepest gratitude to Judge Karen Miller for making the Overton Lectures possible in perpetuity.

You can watch an interview for the Florida Historical Society by Mary Adkins, professor emeritus of the UF Levin College of Law, with Justice Overton here.

Justice Overton was also interviewed for the Samuel Proctor Oral History Project and a transcript of his interview is available at the Smathers Library, and here.
Justice Overton sat on the Constitution Revision Commission of 1977-78 that proposed a right to privacy in the Florida Constitution. Although it failed as part of the Constitution Revision Commission recommendations, it passed in 1980 when proposed by the legislature. The bill was co-sponsored by our very own Jon Mills. The privacy provision prevailed by greater than 60%. Justice Overton then wrote a concurrence in a critical reproductive rights case in 1989 affirming that the privacy provision of the Florida Constitution included the right to obtain an abortion. That decision was overruled in Planned Parenthood of SW and Central Florida v. Florida. You can read about the role of Justice Overton, Jon Mills – director emeritus of CGR, and the history of the 1989 case here.