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Comparative Tax (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
The textbook information on this page was provided by the instructor. Students should use this information when considering purchases from the AU Campus Store or other vendors. Students may check here to determine if books are currently available for purchase online.
Ault and Arnold, Comparative Income Taxation, Third Edition (Aspen Student Treatise Series) Schenk and Oldman, Value Added Tax A Comparative Approach (Cambridge Tax Law Series) Other Materials to be available on MyWCL
First Class Readings
Not available at this time.