Compar Tax Sem (LAW-746-001)
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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 the tax laws of a country (other than one of the countries that we study over the course of the semester). Specifically, the paper will discuss how the country’s tax laws address a series of issues, and will compare this treatment with the models that have been discussed in class. LLM students from a country other than the United States may compare certain provisions of the tax law of their home country. Other students will identify a country of their own choice. The paper may be used to satisfy the Upper Level Writing Requirement.
Textbooks and Other Materials
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(Available at the Book Store): Ault and Arnold, Comparative Income Taxation: A Structural Analysis (3d Ed., 2010) Aspen Publishers; Schenk and Oldman, Value Added Tax A comparative Approach (Cambridge University Press, 2007); The following texts are assigned for the semester. Free (!!!) PDF versions of these texts are available on the Course Materials section of the My.WCL site for this course. Thuronyi, Tax Law Design and Drafting (Volume 2) International Monetary Fund. Hussey and Lubick: Basic World Tax Code and Commentary.
First Class Readings
Tanzi, "Tax Systems in the OECD: Recent Evolution, Competition and Convergence" (available in Course Materials in MyWCL ). Thuronyi, Tax Law Design and Drafting (“TLD&D”) Introduction, pp. xxi-xxxv (available in MyWCL Course Materials, PDF file named: preface.pdf at pp. 1-15).
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