LAW 524 - Fund of Inc Tax Treaties

Unit(s): 2

This course examines tax treaties as a principal source of international law governing the tax treatment of cross-border transactions involving goods, services and capital. The course will involve detailed analysis of the U.S. and OECD model income tax treaties, and important tax regulations, rulings and cases that define and limit the availability of tax treaty benefits. In addition to examining the policy objectives and processes of the United States and other countries in negotiating and concluding tax treaties, this course will also focus on the role of tax treaties in the current debate over international tax avoidance.

Restriction: Class restricted to Graduate (Masters) and Graduate Law; College restricted to School of Law
School of Law