The subject is about taxation pertinent to the role of an accountant in chosen area of interest. Although the topic areas are fairly open-ended, it is expected that each paper will have theoretical underpinnings, as well as practical implications. In effect, both the “why” and “how” need to be addressed. The paper should be in the range of a minimum of 15 pages, double-spaced, and 10-12 point fonts. The page count is of the content and, thus does not include the cover page, table of contents, appendix or exhibits, or references. At least five-to-eight references are required. All sources should be current within the past 18 to 24 months.