LAW 8661
International Tax Practicum - Spring (YR)
Course Description
This is the 2nd semester of a year-long course using a mock litigation as a lens for studying issues in international tax law. The case study may implicate domestic tax law of any jurisdiction, tax treaties, and EU law. Students will be given a fact-pattern and will identify legal issues raised by the fact pattern. Students will draft briefs for both the government and taxpayer on the issues raised by the mock litigation.