Change to Oregon “Tax Haven” Law
By Eric J. Kodesch, Stoel Rives LLP

In 2013, Oregon adopted a law that expanded the so-called “water’s-edge limitation” for a consolidated tax return to include corporations organized in certain listed jurisdictions (generally, countries perceived to be tax havens).  Or Laws 2015, chapter 755 (SB 61) deletes the requirement to take the apportionment factors of the listed jurisdiction company into account; adds a provision stating that nothing precludes a taxpayer or the Department from asserting that a modified apportionment method is necessary to equitably apportion the taxpayer’s income, pursuant to ORS 314.667; and modifies the list of jurisdictions by replacing a reference to the former Netherlands Antilles—which ceased to exist in 2010—with the names of former constituent islands Bonaire, Curaçao, Saba, Sint Eustatius, and Sint Maarten, adding Trinidad and Tobago and Guatemala, and deleting Monaco.  The bill for this law, as well as the amendment removing the apportionment relief, originated in the Oregon Senate.  Accordingly, if the new law raises revenue, it may violate the Origination Clause of the Oregon Constitution (which requires bills raising revenues to originate in the House).  These changes apply to tax years beginning on or after January 1, 2016.

International Law Newsletter, Fall 2011

In this issue:

  • From the Chair

  • New ICC Rules Effective January 1, 2012

  • Foreigners to Participate Under New PRC Social Insurance Law

  • Upcoming International Events


The International Law Section (ILS) of the Oregon State Bar is in the process of putting together a newsletter for our membership. The newsletter will include brief articles, case summaries, and news of interest to ILS members.

If you are interested in having your article, case summary, news brief, or other internationally-oriented content published in the newsletter, please email us .

We look forward to hearing from you!

Materials from June 28, 2010 CLE

Oregon State Bar International Law Section
GLOBAL WORKPLACE: Employment and Immigration Tips and Traps
3:30 PM – 5:30 PM – University of Oregon White Stag Building in Portland
Light refreshments to be provided

CLE Invitation

Click here for meeting handout.

Materials from November 9, 2009 CLE

Oregon State Bar International Law Section
From the Inside and Out: Federal and Foreign Tax Considerations in Cross-Border Transactions

Meeting Handouts

Speaker Resumes

Materials from June 29, 2009 CLE

Oregon State Bar International Law Section

Meeting Handouts

Speaker Resumes

Materials from October 29, 2008 CLE

Oregon State Bar International Law Section

Presentation by
Zela G. Claiborne, Esq., and Steven C. Smith, Esq.
October 29, 2008

Index of Materials

  1. “Designing a Fair, Efficient and Cost-Effective Arbitration”

  2. London Court of International Arbitration (LCIA)

    1. LCIA Arbitration Rules

    2. Schedule of Arbitration Costs

    3. Recommended Clauses

  3. International Centre for Dispute Resolution (ICDR)

    1. ICDR Guidelines for Arbitrators Concerning Exchanges of Information

    2. Administrative Fees

  4. American Arbitration Association International Dispute Resolution Procedures

  5. International Chamber of Commerce Rules of Arbitration

  6. JAMS

    1. International Arbitration Rules

    2. International Mediation Rules

    3. Guide to Dispute Resolution Clauses for Commercial Contracts

  7. International Bar Association

    1. Rules on the Taking of Evidence in International Commercial Arbitration

    2. Draft Guidelines on Conflicts of Interest in International Arbitration

  8. United Nations Materials

    1. UN Conference on International Commercial Arbitration

    2. UN Commission on International Trade Law (UNCITRAL) Arbitration Rules

  9. Oregon International Commercial Arbitration and Conciliation Act