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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
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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.