Our Faculty

Philip Cohen

Associate Professor

Lubin School of Business

Legal Studies and Taxation

  • @New York City
    One Pace Plaza w484
  • @Pleasantville
    Goldstein Academic Center 204
Office Hours
New York City

Mon (by Appointment Only)

Thu (by Appointment Only)

Office Hours

Thu (by Appointment Only)


LLM , New York University School of Law , NYC , 1982

MBA , George Washington University , Washington D.C. , 1979
Accounting; Admitted to Beta Gamma Sigma Honor Society

LLM , New York University , New York, NY , 1975
Labor Law

JD , Duke University , Durham NC , 1974

BA , New York University , New York, NY , 1971
Political Science; With Honors

Awards and Honors

  • Unilever, - Unilever - Numerous Awards for Tax Planning
  • Lubin, October 14, 2016 - Department & School(tied) Research Award 2015-2016
  • October 9, 2015 - Teaching Award 2014-2015-Lubin Legal Studies & Taxation Dept
  • Lubin School of Business, September 19, 2014 - Research Award -Lubin- Legal Studies & Taxation
  • Tax Executives Institute, November 1, 2011 - President's Award
  • Tax Executives Institute, 2010 - Federal Committee- Meritorious Service


  • - Admitted to New York State Bar


Cohen, P. (2017, January (1st Quarter/Winter) 23). "Trup Is Right to Question the GOP Tax Plan.

Cohen, P. (2016, November 15). The Deficit Matters, but Don't Lose Sight of Other Priorities. http://CFO.com

Cohen, P. Statutory Interpretation Lessons Courtesy of Pilgrim's Pride. University of Miami Business Law Review. Vol 25 (Issue Unknown) , pages 48. http://business-law-review.law.miami.edu

Cohen, P. G. (2016, July (3rd Quarter/Summer) 13). Beware of a Tax Reform Revolution. Vol N/A (Issue N/A) , pages N/A. http://Cfo.com

Cohen, P. G. (2016, April (2nd Quarter/Spring)). The Long(v.Commissioner) and Short of the Substitute for Ordinary Income Doctrine. Pittsburgh Tax Review. Vol 13 (Issue Spring 2016) , pages 46.

Cohen, P. G. (2015). Republication - Personal Goodwill-Its Possible Exception to Double Taxation and More. Practicing Law Institute- 2015 Corporate Tax Practice Series (2015) and 2014 Version. NY , NY, USA: Practicing Law Institute (PLI)-This is a Republication of my article. (Issue 2015)

Cohen, P. (2015). Republication- Testing for Thin Capitalization Under Section 163(j)- A Flawed Safe Harbor. Practicing Law Institute- 2015 Corporate Tax Practice Series (2015). Practiving Law Institute (PLI)- This is a Republication.

Cohen, P. G. (2015, November 17). Column-The Reform We Need Is Unlikely to Occur.

Cohen, P. G. (2015, October (4th Quarter/Autumn)). The Origin of the Claim Doctrine and Litigation Expenses with a Connection to Property Transactions-Woodward and Hilton Hotels Post Ash Grove Cement. Vol XV (Issue I) , pages 1-54.

Cohen, P. G. (2015, July (3rd Quarter/Summer) 17). Op-Ed- Bipartisan International Tax Reform Should Not Cross Red Lines.

Cohen, P. (2015, February 13). Op-Ed- Obama's International Tax Reform Proposals Provide a Balanced Approach to the Lock-Out Problem.

Cohen, P. (2015, January (1st Quarter/Winter) 30). Column- Should Congress Reduce the Corporate Tax Rate? Yes.

Cohen, P. (2014, December 24). Op-Ed- Reduce the Corporate Tax Rate Responsibly.

Cohen, P. (2014, November 28). Op-Ed - Tax Reform Frank Capra Style.

Cohen, P. (2014, October (4th Quarter/Autumn)). Personal Goodwill: Possible Escape from Double Taxation and More. Practicing Law Institute- "Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings". NY, NY, USA: Practicing Law Institute (PLI).

Cohen, P. (2014, July (3rd Quarter/Summer) 24). Op-Ed -Congress Must Put the Interest of the American People First (Discussing Inversions).

Cohen, P. (2014, April (2nd Quarter/Spring) 14). Op-Ed Senator Paul's April Foofs Day Award -The Hill- April 14, 2014.

Cohen, P. (2014, February 5). "Testing for Thin Capitalization Under Section 163(j) - A Flawed Safe Harbor". The Tax Lawyer. Vol 67 (Issue Issue 1; Fall 2013) http://www.americanbar.org/content/dam/aba/publishing/tax_lawyer/664/ttl-fall-13-03-cohen-web.authcheckdam.pdf

Cohen, P. (2013, September 23). Personal Goodwill: Possible Escape from Double Taxation and More. Tax Notes. Vol 140 (Issue 13) , pages 1427-1438. http://www.taxanalysts.com

Cohen, P. (2013, June 10). Op-Ed "Comparing Tax Scandals".

Cohen, P. (2013, April (2nd Quarter/Spring) 18). Op-Ed "Congress Must Enact Tax Reform Without Territorial Taxation".

Cohen, P. (2013, February 4). Op-Ed "Sequestration Deadline Offers Politicians Teachable Moment". , pages 2.

Cohen, P. (2012, November 27). Op-Ed "Approach the "Cliff" with Courage".

Cohen, P. (2012, September). "The Sourcing of Goodwill". Corporate Taxation. Vol 39 (Issue number 4 September-October 2012)

Cohen, P. (2012, September 24). Op-Ed "Don't Fault the Tax Director".


Cohen, P. (2013, September 16). Chinese Publishing Executives. International Taxation. Publishing Department- Pace University, Pace University Midtown Campus


Participated in Research Day -Pleasantville Campus
[Participated in Research Day ] Office for Sponsored Research-Pace University


  • U.S. News & World Report [Magazine], August 17 2016
    Quoted in Article- "Shareholders Greenlight Johnson Controls-Tyco Merger to Politicians Dismay"
  • Westchester County Business Journal [Magazine], April 21 2016
    Quoted in article "Tax Policy in Flux Affects Main Street
  • Law 360 [Internet], April 8 2016
    Quoted- "Earning-Stripping Regs Test Limits Of Treasury's Authority"
  • U.S. News & World Report [Magazine], February 16 2016
    Quoted- Corporate Inversions Cost the Country Billions
  • Law 360 [Internet], November 24 2015
    Quoted -"Record Inversion Deal Shows Pfizer Unfazed By New Rules"
  • Tax Noes Today [Magazine], November 24 2015
    Quoted in "Pfizer Gives U.S. an Irish Goodbye with Allergan Inversion Deal" (Article Republished in Tax Notes & Tax Motes International (Nov 30, 2015)
  • WestchesterCounty Business Journal [Magazine], November 24 2015
    Quoted-- "Pfizer to Buy Allergan for $160 Billion"
  • FoxBusiness [Internet], March 17 2015
    Quoted - "Erin Go Bragh! American Companies See Green in Ireland"
  • Westchester County Business Journal [Magazine], October 2 2014
    Quoted on Tax Inversion Regulations
  • New York Times [Newspaper], September 24 2014
    Quoted in Article on Tax Inversion Regulations
  • MarketWatch [Internet], September 23 2014
    Quoted in Story on Tax Inversion Regulations
  • Pittsburgh Post-Gazette [Newspaper], September 8 2014
    Quoted on story about tax inversions
  • MoneyLife Radio with Chuck Jaffe [Radio], August 28 2014
    Interviewed on Tax Inversions -August 28, 2014
  • Law360 [Internet], August 27 2014
    Quoted on Tax Inversions -August 27, 2014
  • Washington Times [Newspaper], August 26 2014
    Quoted in "For Democrats, Burger King now public enemy No. 1"- Discussing Inversion-Aug. 26, 2014
  • CFO Magazine [Magazine], August 25 2014
    Quoted in article "Aversion to Inversions" published August 25, 2014 & in Sept 2014 print version
  • Law 360 [Internet], August 22 2014
    Quoted in article on Inversions- 'Earning Stripping" Fix Could Blunt Foreign Investment
  • Westchester County Business Journal [Internet], August 14 2014
    Quoted on Inversions
  • Law360 [Internet], August 1 2014
    Quoted on Inversions
  • InsideCounsel [Internet], July 30 2014
    Quoted on Inversions
  • San Francisco Chronicle- July 26, 2014 [Newspaper], July 26 2014
    Quoted on Inversions
  • FierceCFO-July 25, 2014 [Internet], July 25 2014
    Quoted on Inversions
  • Westchester County Business Journal [Magazine], January 4 2013
    I'm quoted extensively in an article by John Golden "Mixed Reviews for Cliff-Averting Bill"
  • News 12 (Hudson Valley -Westchester,Rockland, Putnam Orange Counties) [TV], December 27 2012
    I was interviewed and appeared on tv on Dec 27, 2012 regarding the fiscal cliff.
  • The Journal News [Newspaper], December 7 2012
    I'm quoted in Dec 7, 2012 column by David McKay Wilson "Mortgage-interesyt deduction could fall off fiscal cliff"
  • The Street [Internet], November 27 2012
    I'm quoted in the Nov. 27 2012 issue of the Street in Philip van Doorn's article "Financial Losers"
  • The Hill [Newspaper], November 27 2012
    Authored Op-Ed -"Approach the "Cliff' with Courage" Nov 27,2012
  • The Hill [Newspaper], September 24 2012
    Authored Op-Ed "Don't Fault the Tax Director" Sept 24, 2012


  • Tax Executives Institute [TEI Former Chair Federal Committee, Communications Committee, Tax Reform Task Force; Tax Shelter Task Force; Financial Products Subcommittee] 1986
    International organization of in-house tax executives
  • New York State Bar Association - Tax Section 1980
    Leading Bar Association NY ; Very active Tax Section
  • American Bar Association Tax Section 1975
    Leading Bar Association USA


  • Lubin TAP [Committee Member]
  • Tax Executives Institute-NYC Chapter Scholarship []
  • Lubin Faculty Scholarship Committee [Committee Chair]
    Desc: Chair 2014-2015; Co-Chair 2015-2016, 2016-2017
    Committee's Key Accomplishments: In September 2014 I was elected chair of the Faculty Scholarship Committee and was re-elected co-chair for 2015-2016. We have focused our attention on identifying areas where Lubin and the University can be of assistance to faculty members in getting their articles published by prestigious journals and working with Dean Braun to obtain the necessary support. We have started a project to electronically publish summaries of faculty scholarship as well to formulate a strategic plan for enhancing faculty scholarship.
  • Lubin Graduate Curriculum [Committee Member]
    Committee's Key Accomplishments: Reviews proposed changes in graduate course offerings
  • Lubin Policy Planning & Budget Committee [Committee Member]
    Desc: I continued to serve on Lubin Policy, Planning & Budget Committee in 2016
  • Arranged for Scholarship for Lubin Graduate Tax Student []
    Committee's Key Accomplishments: In 2016, I again arranged for Tax Executives Institute-NYC chapter, an organization in which I am a member, to give one of the Lubin graduate tax students a $3500 scholarship. This is the fifth year in a row one of our students has been selected for the scholarship
  • Tax Executives Institute Scholarship -Graduate Tax Student [Other]
    Desc: Since I became a full-time professor in 2012, I've arranged for a professional organization for which I'm a member, Tax Executives Institute (TEI)-New York chapter to provide a $3500 scholarship to a Lubin graduate tax student.
  • Open House-Pleasantville [Attendee, Meeting]
  • Faculty Search Committee - Clinical Tax Professor Position [Committee Member]
    Committee's Key Accomplishments: The committee's deliberations resulted in hiring 2 clinical tax professors
  • Orientation Event- Pleasantville []
  • Attended Lubin Academic Transformation Retreat []
  • Lubin Awards Ceremony- Pleasantville [Attendee, Meeting]
  • Pace Bound-Recruiting Event []
  • Open House Recruiting Event-Pleasantville []
  • Recruiting Event-Pleasantville []
  • Faculty Mentor -PwC Accounting Challenge 2014 []
    Desc: I served as a faculty mentor to the PwC Accounting Challenge 2014
  • Participated in Lubin Open House-Pleasantville Campus []
  • Lubin Committee on Faculty Affairs [Committee Member]
    Committee's Key Accomplishments: Reviewed changes to faculty evaluation questionaire
  • Lubin Graduate Student Orienation -White Plains []
    Committee's Key Accomplishments: I attended Fall Orientation -White Plains for new students. I represented and spoke aboutLegal Studies & Taxation Dept.


  • Westchester Faculty Council- Committee on Buildings and Grounds [Committee Member]
  • Westchester Faculty Council - Grievance Committee [Committee Member]
    Desc: I continued to serve on committee 2015 & 2016
    Committee's Key Accomplishments: I've deliberated on several grievances since I was appointed. The Committee makes recommendations to the Provost.
  • Westchester Faculty Educational Resources Committee [Committee Member]
    Desc: I continue to serve on Westchester Faculty Council Educational Resources Committee.
  • Westchester Faculty Council-Committee on Faculty Affairs [Committee Member]
    Desc: I continue to serve on committee. Among other things, we have provided input on the type of individual who should serve as the University's next [president.
  • Participated in Convocation -Pleasantville -2016
  • Participated in Convocation- Westchester
  • Participated in Freshman Orientation-Westchester
  • Attended Pleasantville Campus Admitted Student Days
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