Comparative Tax (LAW-746-001)
Pike
Meets: 10:30 AM - 11:50 AM (TTH) - Room 527
Enrolled: 20 / Limit: 20
Notices
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Description
Comparative Taxation This seminar will examine selected tax issues using a comparative law approach. This approach will reveal the range of policy choices that are used to address important structural issues of taxation. Among the topics to be discussed are: fringe benefits and depreciation under an income tax; the general approach to taxation of business enterprises; selected issues arising in connection with international taxation; and the Value Added Tax. Approximately half of the semester is spent addressing the taxation of cross-border transactions and multinational taxpayers. Each student in the seminar is required to write a paper examining a country’s tax laws. Specifically, the paper will discuss how the country’s tax law addresses a series of issues, and will compare this treatment law with the models that have been discussed in class. If you are an LLM student from a country other than the United States, you may compare certain provisions of the tax law of your home country. Other students will identify a country of their own choice.
Textbooks and Other Materials
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First Class Readings
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