Type of Credit: Elective
Credit(s)
Number of Students
Since the 2008-2009 financial crisis, the complex planning of multinational enterprises in the area of tax has caught much attention of the societies around the world. In addition, the events surrounding Panama Papers and Paradise Papers have also caused many governments to attempt to address the enforcement issues for foreign related tax matters.
This course aims to examine the various ways in which various jurisdictions tax individual persons and legal persons on their activities both within and beyond their borders. This course introduces the basic structure of international tax law and its foundational concepts, and prepares students to do research on the contemporary topics, including the Base Erosion and Profit Shifting (BEPS) project, the 2017 Tax Cuts and Jobs Act (TCJA) of the United States, and the ongoing efforts by more than 130 jurisdictions to realize their two-pillar deal, including the so-called "global minimum tax," reached in October 2021.
English is the medium of instruction for this course.
能力項目說明
1. Learning the basic structure of international tax law and its foundational concepts.
2. Learning to do research on relevant topics.
3. Learning the various ways to evaluate the policy implications of law and court judgments.
If it becomes necessary to move some sessions to another date, it will be announced beforehand and made convenient for most students.
學期中如不得已需要調整部分課程時間，將提前宣布，並選擇多數同學便利的時間。
|
週次 |
課程主題 |
課程內容與指定閱讀 |
教學活動與作業 |
學習投入時數（課堂講授） |
學習投入時數（課程前後） |
|
1 |
Introduction |
Diane M. Ring & Shu-Yi Oei, The Conflictual Core of Global Tax Cooperation https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4879608 |
Lecture and class discussion |
3 |
3 |
|
2 |
Residence rules |
David Elkins, A Scalar Conception of Tax Residence for Individuals, 41 Virginia Tax Review 149 (2020). |
Lecture and class discussion |
3 |
3 |
|
3 |
Source rules |
Yariv Brauner, You Play, You Pay! Mobility, Territory, and Exclusive Source Taxation in the 21st Century |
Lecture and class discussion |
3 |
3 |
|
4 |
Income tax treaties |
Brian J. Arnold, An introduction to tax treaties, https://financing.desa.un.org/sites/default/files/2020-06/TT_Introduction_Eng.pdf |
Lecture and class discussion |
3 |
3 |
|
5 |
Threshold for taxing a foreigner’s business income |
Allison Christians & Tarcísio Diniz Magalhães, 17 Ways to Regulate Big Tech with Tax, The Tax Lawyer, Volume 78, No. 1 Pp. 1-69 |
Lecture and class discussion |
3 |
3 |
|
6 |
holiday |
holiday |
0 |
0 |
|
|
7 |
Tax treaties: Treaty shopping and the “limitation on benefits” clause |
Frank Murphy & Mary E. Vernon, The Rich Get Richer: An Examination of Tax Haven Concentration and the New “Top 7” |
Lecture and class discussion |
3 |
3 |
|
8 |
Midterm exam |
|
|
||
|
9 |
Investigations and the Exchange of information |
Joel Slemrod, Tax Privacy, Journal of Economic Perspectives—Volume 39, Number 1—Winter 2025—Pages 205–224 |
Lecture and class discussion |
3 | 3 |
|
10 |
Tax treaties: Exchange of information |
Leandra Lederman, The Untold Tale of a Tax Rulings Haven |
Lecture and class discussion |
3 |
3 |
|
11 |
Transfer pricing: history and methods |
Coca-Cola v. Commissioner |
Lecture and class discussion |
3 |
3 |
|
12 |
Transfer pricing: documentation and dispute resolution |
Scheuerer & Bjørkheim, From Profits to Paperwork: Multinationals and the Cost of Transfer Pricing Regulation |
Lecture and class discussion |
3 |
3 |
|
13 |
Thin capitalization rules |
Serena Fatica, Thomas Hemmelgarn, and Gaetan Nicodeme, The Debt-Equity Tax Bias: Consequences and Solutions |
Lecture and class discussion |
3 |
3 |
|
14 |
Controlled foreign corporations (CFC) and related rules |
Whirlpool v. Commissioner (2021) |
Lecture and class discussion |
3 |
3 |
|
15 |
Transnational legal process |
Koh, Transnational Legal Process, 75 Neb. L. Rev. 181 (1996) |
Lecture and class discussion |
3 |
3 |
|
16 |
Final Exam |
0 |
0 |
期中考(Mid-term exam) 35%
期末考(Final exam) 45%
課堂參與(Class attendance and participation) 20%
Students should actively participate in class discussion.
期中考與期末考的題型為選擇題與簡答題，有參與課堂討論的同學能輕鬆回答。
Both mid-term exam and final exam consist primarily of multiple-choice questions and short essay questions. They are closed-book exams but not difficult for students who participate in class sessions.
Exam answers have to be written in English.
Materials assigned by the instructor.