Course Details

Tax Treaties

This course provides an in-depth examination of tax treaties and their role as the principal source of international law governing the tax treatment of cross-border transactions. After a review of some of the basic principles of international tax law, the course will focus on a detailed analysis of the OECD and United States Model Income Tax Treaties. The course also examines the policy objectives and processes of the United States and other countries in negotiating and concluding tax treaties. The interpretation of tax treaties and the legal status of tax treaties in the United States and other countries are also compared. Registration Requirements: Concurrent registration in International Tax and Basic Federal Income Tax or enrollment in the Tax LLM program. Method of Evaluation: Examination

Catalog Number: TAXLAW 674
Practice Areas: International Law Practice AreaTaxation Practice Area
Additional Course Information: LLM tax course open to JD students,  Tax Program Course


Course History

Fall 2017
Title: Tax Treaties
Faculty: Cameron, David L. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 26

Fall 2016
Title: Tax Treaties
Faculty: Cameron, David L. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 25

Fall 2015
Title: Tax Treaties
Faculty: Cameron, David L. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 25     Actual: 23

Spring 2015
Title: Tax Treaties
Faculty: Cameron, David L. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 11