International Tax Law

Catalog description

Travel to Switzerland over spring break 2022 to gain exposure to the foundational principles of international tax law and develop an understanding of (i) an overview of the Civil Law system and identification of the differences between the Civil Law and Common Law systems of jurisprudence; (ii) International tax law, tax competition, and the practice of international tax law in Civil Law and Common Law jurisdictions; (iii) concepts of business and tax advising relative to transfer pricing, Base Erosion & Profiting Shifting (BEPS), measuring risk and intangibles, and related topics; and (iv) common reporting standards under the Organization for Economic Cooperation and Development (OECD); the application of various tax regimes; information reporting standards, monitoring, enforcement and related issues. One weekend lecture on February 26 and final exam on April 8. Class size is limited to 26 students.