Tax Discrimination Seminar

Section 1, Spring 18

Schedule Information

Enrollment: 9/13
Credits: 3
Day Time Room Start Date End Date
  • W
  • 1540-1740
  • SL131
01/24/2018 04/25/2018

Course Description

This course covers constitutional prohibitions of tax discrimination against taxpayers with interstate income or activities. We will read Supreme Court decisions interpreting the Privileges and Immunities Clause and dormant Commerce Clause. For comparison (and where possible), U.S. cases will be paired with cases decided by the Court of Justice of the European Union that address a similar tax issue under a similar legal standard. The course will be divided topically. About one-third of the class will address individual tax issues, one-third corporate and business taxation, and the remaining third will address double taxation.

Course Requirements

Exam Info:
Midterm Type (if any): None
Description: None

Final Type (if any): None

Written Work Product
Written Work Product: A paper will be due via EXPO by noon on the last day of the exam period.

Other Course Details
Prerequisites: Federal Income Tax recommended, but not required. Concurrencies: None
Mutually Exclusive With: Tax Discrimination (SC) (7748)
Laptops Allowed: Yes
First Day Attendance Required: No
Course Notes:

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the Writing Requirement.

**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.

Schedule No.
Law No.
Modified Type
Cross Listed: No
Cross-Listed Course Mnemonic:
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens: Friday, April 13, 12:01 AM
Evaluation Portal Via LawWeb Closes: Sunday, April 29, 11:59 PM