TAX LAW, FINANCE AND STRATEGY

Course Description

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Week	Topic
Week 1	Tax Fundamentals: Sources of International Tax Law and their interrelationship
Week 2	Approaches to Interpretation of Domestic Law and Treaties
Week 3	The Jurisdiction to Tax: Forms of Economic Allegiance
Week 4	Divided Allegiance: The Problem of double Taxation
Week 5	Source Country Taxation
Week 6	Residence Country Taxation
Week 7	The Limited Scope of Treaties: Mismatch between Source and Residence Countries
Week 8	The Limited Scope of Treaties: Beyond the Bilateral
Week 9	Changes of Source and Residence: Changes of Source Jurisdiction
Week 10	Changes of Source and Residence: Changes of Residence Jurisdiction
Week 11	Qualifications of Tax Exempt Organizations
Week 12	Standards for Private Organizations
Week 13	Obtaining Tax-Exempt Status
Week 14	Maintaining Tax-Exempt Status
Week 15	IRS Revenue Rulings and Revenue Procedures

01 International Commercial Tax (Cambridge Tax Law Series), 2010 by Peter Harris and David Oliver
02 Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, Procedures (Wiley Nonprofit Law, Finance and Management Series) by Jody Blazek

L01 To gain the ability to understand (5), use, compare, interpret, draw conclusions and apply the basic concepts of law. SOLO 5
L02 To gain the ability to analyze (5) legal norms within the context of theories of tax law, taking into consideration historical developments SOLO 5
L03 To gain the ability to follow (5), comprehend (5) and apply (5) domestic and international laws, and interpret court decisions relating to tax. SOLO 5
L04 To gain the ability to solve (5) and comment upon legal problem questions SOLO 5
L05 To understand (5) the different financing strategies of taxation. SOLO 5

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