LAW-2097 Comparative Income Tax
The principal industrialized countries have raised government revenue via an income tax for at least a century. In the evolution and crafting of their tax policy and law they have had to resolve similar issues. This course compares and contrasts the approaches used in the tax law of several of those industrial countries. The course provides students a basic understanding of tax law issues that might arise in transactions and activities in those countries. It also provides an insight into how U.S. tax law addresses different issues by comparing the ways that other countries' tax laws have handled the same questions. This is an introductory level course and no prior study of tax law or international law is necessary. Not offered 2018-2019. LLM Tax Elective [743] Course updated: April 11, 2017