Curriculum Guide · Courses
Tax Treaties: Advanced Topics and Strategic Planning
Professor Lloyd De Vos
LL.M Course 846 | 2 credit hours
International tax treaties determine why hedge funds are located where they are, how motion pictures are financed, whether the dispatch of employees abroad is economical, and why financial assets follow prescribed international paths. They determine why Netherlands and Luxembourg have a large positive balance of trade with the United States, and why recording studios are established in the Caribbean. They determine whether bank accounts in Switzerland and Liechtenstein are really secret. While tax treaties ostensibly are only about dividing up tax bases between countries and exchanging information between sovereigns, in reality they channel the flow of investment and development in the global economy.
Prerequisites: Tax Treaties, Tax Treaties: A Practical Approach to Interpretation and Application or equivalent exposure to tax treaty concepts through another international tax course.