Curriculum Guide · Courses
Professors Fitzpatrick and Banjanin
LL.M Course 746 | 1 credit hours
Tax treaties provide rules for allocating taxing rights between jurisdictions, and provide certainty to businesses and individuals with activities in multiple countries regarding their potential tax liability. This course explores the basic principles governing the interpretation and application of tax treaties, using the U.S. Model Tax Convention as a starting point for examining specific provisions found in current U.S. tax treaties.
Prerequisite: Taxation I and one course in international taxation.
Students may not receive credit for both this course and the LL.M. Seminar, Tax Treaties: A Practical Approach to Interpretation and Application.
This course will meet on the following dates in Spring 2015: 1/17, 1/24, 1/31, 2/7, and 2/14. The take-home exam in this course may be administered mid-semester and the specific exam date will be provided by the professor after the add/drop period.