Tax Treaties _Eggert_

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					                                                                                     1/20/11


                                   TAX TREATIES
                                Profs. Guzman & Eggert
                               LAWG-746-12, Spring 2011
                                 Saturday, 10AM-1PM
                                 Room 200 McDonough

                              PRELIMINARY SYLLABUS

NOTE: The views expressed in this course are those of the professors personally, and they
do not necessarily reflect the views of the Department of the Treasury, the Internal
Revenue Service, or the U.S. Government

January 22   Tax Treaty Overview and Scope

                    Testimony of Manal Corwin Before the Senate Committee on Foreign
                     Relations, November 10, 2009 (Up to “Consideration of Arbitration”)
                     http://www.treasury.gov/press-center/press-releases/Pages/tg402.aspx
                  Joint Committee on Taxation Explanation of Proposed Income Tax Treaty
                     Between United States and Iceland, pp. 4-7
                     http://www.house.gov/jct/x-58-08.pdf
                  U.S. Model Treaty and Technical Explanation, Articles 1-4
                     http://www.treasury.gov/resource-center/tax-
                 policy/treaties/Documents/model006.pdf
                 http://www.treasury.gov/resource-center/tax-
                 policy/treaties/Documents/TEMod006.pdf
                  Section 894(a),(c) and Treas. Reg. 1.894-1(d)(1), Sec. 7852(d)
                 Additional background (not required): Rev. Rul. 84-17

January 29   Treaty Shopping; Permanent Establishment, Business Profits and Associated
             Enterprises

                   U.S. Model Treaty and Technical Explanation, Articles 5,7, 9 and 22
                   U.S.- Belgium Income Tax Treaty, Article 21 (focusing on paragraphs 3,
                    6, and 8(g))
                    http://www.treas.gov/offices/tax-policy/library/Belgium06.pdf
                  The Taisei Fire and Marine Ins. Co, Ltd v. Commissioner, 104 T.C. 535
                    (1995)
                    2010 OECD Model Tax Convention on Income and on Capital,
                    Commentary to Article 5, paragraphs 2-11 (except for paragraphs 8 and 9)
                    and 36-38.8,
                 Additional background (not required):
                  Commentary to Articles 5 and 7 of the 2010 OECD Model:
                            o In Article 5, paragraphs 17-20 (skip 19.1) and 32.1-35
                            o In Article 7, paragraphs 1, 14 and 16 - 19
                  National Westminster Bank PLC v. United States, 512 F. 3d 1347 (Fed.
                    Cir. 2008) (through end of background section)
February 5   Investment Income

                   U.S. Model Treaty and Technical Explanation, Articles 10-13
                   U.S.-U.K. Income Tax Treaty, Article 10
                    http://www.ustreas.gov/offices/tax-policy/library/uktreaty.pdf
                   U.S.-Belgium Income Tax Treaty, Article 10
                   JCT Explanation of Proposed Income Tax Treaty Between the United
                    States and the United Kingdom, March 5, 2003, pg 71-75
                    http://frwebgate.access.gpo.gov/cgi-
                    bin/getdoc.cgi?dbname=2003_joint_committee_on_taxation&docid=f:851
                    99.pdf

February 12 Investment Income (continued); Income from Real Property; International
            Shipping; Income from Employment; Entertainers and Sportsmen; Other
            Income

                 U.S. Model Treaty and Technical Explanation, Articles 6, 8, 14, 16, 21
                 Boulez v. Commissioner, 83 T.C. 584 (1984)
                Additional background (not required):
                 Commentary to Article 12 of the 2010 OECD Model Tax Convention,
                   paragraphs 8, 8.2, and 10-11.4.


February 19 Double Taxation and Administrative Provisions; Review

                   U.S. Model Treaty and Technical Explanation, Articles 23-26
                   U.S.-Belgium Income Tax Treaty, Article 24
                   IRS Form 8833, Treaty Based Return Position Disclosure under Section
                    6114 or 7701(b)
                    http://www.irs.gov/pub/irs-pdf/f8833.pdf
                   Additional resources (not required reading):
                        o Rev. Proc. 2006-49,
                            http://www.irs.gov/irb/2006-49_IRB/ar13.html#d0e1561
                        o IRS Publication 901, U.S. Tax Treaties,
                            http://www.irs.gov/pub/irs-pdf/p901.pdf

             Final Exam




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