International Tax Practicum - Fall (YR)

LAW8660
Section 1, Fall 25

Schedule Information

Enrollment: 4/4
Credits: 2

Course Description

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 implicates tax treaty interpretation and other international law issues. Students identify legal issues raised by the provided fact pattern and draft briefs for both the government and taxpayer on those issues. Students in this course must be available to compete in person in oral arguments held during the week-long International Tax Moot Court in Belgium in the spring semester (exact dates typically posted on the website of the IBFD by the end of June). Students travelling to Belgium will be required to fund 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.

Course Requirements

Exam Information

Final Type (if any): None

Description: None

Written Work Product

Students will draft briefs for both the government and taxpayer on the issues raised by the mock litigation.

Other Course Details

Prerequisites: Because the credits in this course count toward the JD Program Professional Skills requirement, JD candidates will be given enrollment priority for this class. Concurrencies: (International Taxation (8011) OR Tax Treaties and Other International Tax Topics (9500))

Exclusive With: None

Laptops Allowed: Yes

First Day Attendance Required: No

Course Resources: To be announced via Canvas.

Course Notes: Students interested in this course must submit a timely application (typically in the summertime in advance of the upcoming academic year). Students selected by Prof. Mason for this course will be enrolled in the course by SRO and cannot drop thereafter. Students enrolled in this course will receive 2 credits at the conclusion of the Fall semester (graded on a Satisfactory (S)/Unsatisfactory (U) basis) and 1 credit at the conclusion of the Spring semester (on a letter-graded basis). Meeting times for this class will be scheduled at a time convenient to all admitted students after finalization of class schedules.

Graduation Requirements

Satisfies Understanding Bias/Racism/Cross-Cultural Competency requirement: No

Satisfies Writing Requirement: No

Credits For Prof. Skills Requirement: Yes

Satisfies Professional Ethics: No

Additional Course Information

Schedule No.: 125818751

Modified Type: Simulation (Excl.)

Cross Listed: No

Waitlist Count: 0

Concentrations: International and Comparative , Tax Law

Evaluation Portal Via LawWeb Opens: Sunday, November 23, 12:01 AM

Evaluation Portal Via LawWeb Closes: Friday, December 05, 11:59 PM

Information reflected on this page was last refreshed at: Tuesday, July 08, 2025 - 7:02 AM *

*During open enrollment periods, live enrollment data may be found in SIS.