Taxing Multinationals in a Global Economy (SC)

Section 1, J-Term 22

Schedule Information

Enrollment: 3/15
Credits: 1
Day Time Room Start Date End Date
  • TWRF
  • 1300-1600
  • WB119
01/18/2022 01/21/2022

Course Description

This short course covers how the United States and other countries tax income of multinational corporations. In addition to providing an overview of the fundamentals of the U.S. rules, we will give due attention to how countries share the tax base. In particular, we will discuss the blockbuster tax deal agreed in October 2021 by 136 countries, including the United States. This deal both reallocates tax entitlement among countries and provides for a global minimum corporate tax rate. Our discussions will consider the interest of various stakeholders in these disputes and negotiations, with an emphasis on the disparate interests of developed and developing countries.

Course Requirements

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

Written Work Product
Written Work Product: Students will be required to submit a final paper via EXPO by noon on Feb. 4, 2022.

Other Work

Other Course Details
Prerequisites: (Federal Income Tax (6106)) Concurrencies: None
Mutually Exclusive With: None
Laptops Allowed: Yes
First Day Attendance Required: Yes
Course Resources: To be announced.
Course Notes:

Graduation Requirements

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

*If “Yes,” then students are required to submit a substantial research paper in this course, which means students do not need to submit any form to SRO for this paper to meet their upper-level writing requirement. If “No,” then students must submit a “special request” e-form to SRO (available via LawWeb) no later than five weeks after the start of the term for a paper in this class to be counted toward the upper-level 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:
Concentrations: Tax Law
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens: Tuesday, January 18, 12:01 AM
Evaluation Portal Via LawWeb Closes: Sunday, January 23, 11:59 PM