International Tax Practicum - Fall (YR)

This is the first semester of a year-long course using a mock litigation as a lens for studying issues in international tax law. The case study may implicate domestic tax law of any jurisdiction, tax treaties, and other international law. Students will be given a fact pattern and will identify legal issues raised by the fact pattern. Students will draft briefs for both the government and taxpayer on the issues raised by the mock litigation. Students in this course must be available to compete in oral arguments and tax lectures in the week-long International and European Tax Moot Court in Belgium in the spring semester on dates to be announced. Students travelling to Belgium will be required to fund at least part of their own travel expenses. All international travel undertaken by students for University-related purposes is subject to the UVA Policy on Student International Travel, so the trip and logistical details (travel and lodging arrangements, etc.) are subject to restrictions and/or cancellation by the University. Meeting times for this class will be scheduled at a time convenient to all admitted students after finalization of class schedules.