Stephen E. Shay

Visiting Lecturer in Law

(spring term)


Stephen E. Shay is a Visiting Lecturer in Law at Yale Law School and a Senior Lecturer on Law at Harvard Law School.  Before joining the Harvard Law School faculty as a Professor of Practice in 2011, he was Deputy Assistant Secretary for International Tax Affairs in the United States Department of the Treasury. He has published scholarly and practice articles relating to international taxation and testified for law reform before Congressional tax-writing committees.

FULL BIOGRAPHY

Contact Information



Faculty Assistant


Barbara Consiglio

Education & Curriculum Vitae


J.D., Columbia Law School, 1976
M.B.A., Columbia University, 1976
B.A., Wesleyan University, 1972

Courses Taught


  • U.S. Aspects of International Income Taxation

Stephen E. Shay is a Visiting Lecturer in Law at Yale Law School and a Senior Lecturer on Law at Harvard Law School.  Before joining the Harvard Law School faculty as a Professor of Practice in 2011, he was Deputy Assistant Secretary for International Tax Affairs in the United States Department of the Treasury. Prior to rejoining the Treasury Department in 2009, Mr. Shay was a tax partner for 22 years with Ropes & Gray, LLP.  Mr. Shay served in the Office of International Tax Counsel at the Department of the Treasury, including as International Tax Counsel, from 1982 to 1987, during which Mr. Shay actively participated in the development and enactment of international provisions in the Tax Reform Act of 1986. Mr. Shay has published scholarly and practice articles relating to international taxation, and testified for law reform before Congressional tax-writing committees.  Mr. Shay has served as an expert consultant to the International Monetary Fund on tax policy missions to Uganda and Kenya. He has had extensive practice experience in the international tax area and while in active practice was recognized as a leading practitioner in Chambers Global: The World's Leading Lawyers, Chambers USA: America's Leading Lawyers, The Best Lawyers in America, Euromoney's Guide to The World's Leading Tax Advisers, and Euromoney's Guide to The Best of the Best.

Mr. Shay is a past President of the American Tax Policy Institute Board of Trustees and was the IBFD Professor in Residence for 2015.  Mr. Shay serves on the Executive Committee of the New York State Bar Association Tax Section and has been active in the American Bar Association Tax Section as a Council Director and Chair of the Committee on Foreign Activities of U.S. Taxpayers, in the American Law Institute as an Associate Reporter and in the Taxes Committee of the International Bar Association.  He received his J.D. and M.B.A. from Columbia University, and holds a B.A. from Wesleyan University.