Curriculum Guide · Courses

Professor M. Grace Fleeman

LL.M Seminar 897 (cross-listed) | 1 credit hours

An increasing number of international transactions and operations are developed and implemented with tax treaties in mind. Tax treaties may offer such benefits to taxpayers as reduced withholding tax rates, relief from double taxation, and competent authority assistance in resolving disputes between governments about tax treatment. However, without an understanding of fundamental concepts of interpretation and application, tax treaties present a complex set of problems for the unprepared tax planner. This course will use the United States Model Tax Convention as a springboard for exploring basic principles governing the interpretation and application of tax treaties and aims to provide students with practical information on how to work with tax treaties. The OECD Model Tax Convention will also be discussed. This course will cover fundamental tax treaty concepts such as residency, permanent establishment, business profits, limitation on benefits, and relief from double taxation (including operation of the U.S. foreign tax credit rules). There will be an overview of treaty provisions that apply to investment income and income from the performance of services. In addition, students will learn about the interaction of tax treaties with U.S. internal tax law, the role of international organizations in interpreting tax treaties, procedures for resolving tax treaty disputes through the competent authority process, and strategies for researching tax treaties. Prerequisite: Completion of a J.D. or LL.M. course in US international taxation. Students lacking this prerequisite, but who have relevant practice experience in the US or a foreign country, may take the course with professor permission, which they can secure by emailing Professor Fleeman at M.G.Fleeman@IRSCOUNSEL.TREAS.GOV and explaining their practice background. This course is designed for students with little or no background in tax treaties. Students who already have experience with tax treaties should consider taking Tax Treaties (LAWG-746-12) with Professors Banjanin & Eggert. Students may not receive credit for both this course and the course taught by Professors Banjanin & Eggert. Students MAY receive credit for this course and Tax Treaties: Planning and Practice in the Private Sector (LAWG-846-11) taught by Professor De Vos.

Prerequisite: Completion of a J.D. or LL.M. course in US international taxation. Students lacking this prerequisite, but who have relevant practice experience in the US or a foreign country, may take the course with professor permission, which they can secure by emailing Professor Fleeman at M.G.Fleeman@IRSCOUNSEL.TREAS.GOV and explaining their practice background.

Students may not receive credit for both this course and Tax Treaties (LAWG-746-12) with Professors Guzman & Eggert.