|Course Name||Special Topics in Taxation Law|
|Course Code||LAW 6739|
This course explores in greater detail important issues and debates in taxation law. A new topic will be explored in detail in each offering. The course will be taught by a visiting expert scholar and/or practitioner in that area. The 2018 iteration of the course is: Emerging Frictions in International Tax Policy The focus of this course is on the rules, and the effects of the rules, of the international tax system: which gets country gets how much of the tax revenue available from cross-border trade and investment? Our particular focus is whether the current international tax framework is systematically biased against the interests of particular types of countries, and if so, how that comes about and the what, if anything, is being done about it. We will examine where the recently-emerging critiques of the international tax rules coming from NGOs and civil society groups, and the work of international organisations (especially the OECD and G-20) to reform the international tax rules are likely to lead.
All courses and schedules are subject to change.