Int'l Tax Treaties

Note to Students:The course and seminar both meet at the same time, once a week. The main differences between the course and the seminar is that a research paper is required in the seminar and the seminar yields 3 credits and the course 2 credits. There is an exam in both. Students may enroll in either the seminar or the course but not both <grin>.

• Introductory Memo (Fall 2007) Please note (as explained in this Introductory Memo) that there is an EXAM in the course/seminar and that ALL students must take the exam, including those taking the seminar. For seminar students, the exam counts 40% of grade.
• Syllabus (Oct. 18, 2007)
• Class list

Reading Assignments: Note: To open the pdf files for each class, you will need to know the password, which is case sensitive. Call my Secretary, Olive Hyman, at 7-0088 for the password or get it from me in class. The assignment for the first class is NOT password protected at this time.

• Classes #1 and #2: Legal Nature of Tax Treaties
• Class #3: Permanent Establishment and Business Profits
  • OECD Commentary on Article 5
• Class #4: Treaty Benefits
  • U.S. Model Tax Treaty (2006)
  • U.S. Technical Explanation (2006)
• Class #5: Investment Income
• Class #6: Services Income (Friday, Oct. 12)
• Class #7: Planning Problems, Etc.
  • Treaty Related Tax Problems (Q1-3)
• Class #8: (finish services and treaty problems)
• Class #9: Double Taxation Relief
• Class #10: Information Exchange
  • UN Report on Revision of Article 26
  • UN Proposed Commentary, para. 1-3 (skim)
  • UN Proposed Commentary, para. 4-7 (skim)
  • Geneva Slides (2007) 2x, 6x
  • Article 26 OECD (2005)
• Class #11: Arbitration
  • Dispute Resolution paper
  • McIntyre paper
• Class #12: Reform of the Business Profits Rules
  • OECD Proposal
  • UN Proposal on Article 14
• Class #13: Planning Problems (see Class #7)
  • Treaty Related Tax Problems (Q 4-6)

Tax Treaty (Taxation and Development) Website

For access to my Taxation and Development (TAD) website, with extensive materials on tax treaties, please click here.

To access the pdf files on this website, please download the most recent free copy of Adobe Acrobat Reader by clicking on the button above.

• A Student's Guide to Tax Courses at Wayne Law School, by Professor Michael J. McIntyre (Some information and advice about the tax offerings at the Law School for students considering law school courses in the tax field).

Suggested Paper Topics (Revised Sept. 3, 2003) (students taking the course/seminar as a seminar might find this list helpful in selecting an area of research for the required paper)

Research Paper Guidelines (spells out the requirements for an acceptable research paper, with deadlines for submitting paper topic, outline, bibliography, draft, and final paper)

Evaluation Sheet (This is the template I use in grading research papers)

• Tax Treaty Bibliography
• Link to IRS Treaty Library (in pdf)
• Taxation and Development Website (lots of my treaty stuff)
  

OECD Materials

• Issues in International Taxation: 2002 Reports
  Related to the OECD Model Tax Convention (dealing with persons entitled to treaty benefits, e-commerce, and PEs)
• REVISED COMMENTARY ON ARTICLE 7 OF THE OECD MODEL TAX CONVENTION (10 April 2007).

Treaty Commentaries

• Excerpts from OECD Commentary
  • Art. 1-4
  • Art. 5-7
  • Art. 10-13
  • Art. 14-22
  • Art. 23
• Excerpts from Treasury's Technical Explanation of U.S. Model Treaty
  • Art. 1-7

Old Exams

• Fall 1998
  • Answers
• Fall 2001
  • Answers
• Fall 2003
  • Answers
• Fall 2007
  • Answers