Curriculum Guide · Courses

Professor Stafford Smiley

LL.M Course 757 (cross-listed) | 2 credit hours

Provides an introduction to the study of comparative tax law. The coverage is broad, touching on many countries and types of taxes, as well as the general legal framework for tax law and tax procedure. Emphasis is on the income tax and, to a lesser extent, value added tax. Focus is on underlying structural differences in legal systems, including constitutional issues, judicial interpretation of tax laws, judicial and legislative anti-avoidance doctrines, different approaches to defining income, alternative systems for taxing corporations and shareholders, and problem areas in the VAT (including international services and e-commerce). The student completing this course will have a basic understanding of how to approach foreign tax law, and tools to better understand the tax system in the student’s own country.

Strongly Recommended: Taxation I or equivalent course in country of origin.

Students may not receive credit for both this course and the previously offered Comparative Tax Law Seminar.

JD students who have not taken Taxation I and Taxation II should consult Ellis Duncan (ged5@law.georgetown.edu) before enrolling in this course.