Compar Tax Sem (LAW-746-001)
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This seminar examines selected tax issues using a comparative law and a tax policy approach. Specifically, the seminar examines how different countries (including the United States and other major economies) address different tax issues. This approach reveals the range of policy choices used to address important structural issues of taxation. Among the topics to be discussed are: selected issues arising in connection with international taxation; fringe benefits and depreciation under an income tax; the general approach to taxation of business enterprises; 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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Comparative Income Taxation, Third Edition (Aspen Student Treatise Series) by Hugh J. Ault, Brian J. Arnold ISBN13: 9780735590120
Value Added Tax A Comparative Approach (2d Edition, 2015) By Alan Schenk, Victor Thuronyi, Wei Cui ISBN: 9781107617629 Part of Cambridge Tax Law Series
First Class Readings
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