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Application Letter St Thomas University

Sep 4, 2000

I have no direct experience in the field of global tax and offshore financial centers.
I have included information related to my prior work history along with my transcripts and other educational information.
I have faxed a copy of my transcripts from Illinois State University.
I attended three courses with St Leo College (now University). I have faxed copies of my grade reports and requested overnight delivery of my transcripts. (eta 9/7/00)
I have faxed a copy of my military educational history as well as my DD 214 and a copy of my honorable discharge certificate.
I have included a copy of my High School transcripts. (just in case)

As I mentioned in an introductory email, I recently graduated from Illinois State university after double majoring in Accounting and Finance. I have not sat for the CPA exam yet, but I plan to next spring. I am currently working for Motorola's Personal Communication Sector as a Wireless Industry Credit Analyst. I have also served in the United States Army as an Intelligence Analyst. Plus, I have run my own business and worked as a manager and supervisor for several organizations large and small.

I have gained an international perspective through my military experience and personal studies. I developed an interest in taxes while preparing taxes for H & R Block several years ago. I have also followed the progress of internet banking and E-commerce for 5-6 years now.

Through your program I am hoping to join my international experience, my interest in taxes, and form this around a fundamental understanding of international monetary flows. The advent of E-commerce and many other technological innovations in the banking industry are providing very exciting opportunities for many groups. These changes will have a great deal of impact on taxation. The taxation issues surrounding online transactions are enormous and could change the fundamental basis of many taxation systems.

I want to learn the fundamental processes inherent in these international systems. I would like to be a part of the changes I see taking place in the world today. The growth of multinational corporations and the recent trade agreements in Europe, North & South America, and Africa are providing many opportunities for contributions to the business world and society.

As an employee of a large multinational corporation, I am looking for the knowledge and education that will help me lead our corporation through this continuously changing environment. I have considered attending law school to specialize in taxation. However, at this time I would prefer to position myself in a position where I can help my company to plan and adjust to changes. Motorola provides many products and services that can play a role in the future of online banking transactions. Wireless products will soon provide our customers with the ability to conduct banking & payment transactions at any time from any location. As corporations currently look to offer products and services online conflicts over taxation are increasing.

Encryption of information will play an even greater roll in the future of different banking and corporate activities. One of the historical reason/benefits for groups and corporations to incorporate in certain offshore jurisdictions is limited liability. The future may bring the need for these groups to utilize offshore encryption for a decentralized method of protecting their information at a distance from unauthorized potential taxing authorities. Current legislation in the United States that limits the exportation of encryption software may need to find a compromise. This compromise could be the use of several stable locations around the world set up to protect information.

As encryption and wireless products improve, corporations increase their online presence, and world governments open their borders the benefits and facilities of offshore centers will increase and become more available to the world. As central banks see an increase in the presence of online transactions. Their hold on money supplies and interest rates will be altered. All of these factors indicate a great deal of change yet to come. I feel this course of study will begin to prepare me for these changes. It is first necessary for me to begin to understand the current system before I can fully appreciate a new evolving system.

I look forward to the challenge of this program. I thank you for considering my application.

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