International Tax Law I
The course International Tax Law provides an in-depth overview of the law and policy of tax treaties as applied by jurisdictions around the world, with a focus on the OECD and UN Model Conventions. Selected court decisions from several jurisdictions worldwide will be examined. Special attention will be given to current developments, including the OECD’s Pillar One and Pillar Two initiatives and the evolving role of the United Nations in international tax cooperation.
This course is designed to equip you with the skills and knowledge necessary to actively analyze and discuss tax treaty issues, whether in the role of a government official, tax advisor, or taxpayer. We will critically examine the interpretation and application of tax treaties, incorporating case law from a variety of jurisdictions to provide a comprehensive perspective. The teaching methodology will center on active class discussions, encouraging engagement and collaborative learning.
After successful completion of this course, students will have developed a comprehensive understanding of the principles, structures, and practical applications of international tax treaties. They will be able to analyze and interpret key provisions of the OECD and UN Model Conventions, critically engage with case law from diverse jurisdictions, and assess contemporary challenges in international tax policy, including the OECD’s Pillar One and Pillar Two initiatives. Students will be equipped to discuss and evaluate the complexities of tax treaty law and its evolving role in the global tax system.