Handbook

This course is an elective in the MTax.  The focus of this course is on the OECD Model and other model treaties; the Multilateral Instrument; Convention on Mutual Administrative Assistance in Tax Matters; relevant requirements of foreign jurisdictions or regions. Topics include: model tax treaties; the interpretation of tax treaties; the legal status of tax treaties in different legal systems; the multi- lateral instrument; treaty definitions; distributive rules; relief from double taxation; anti avoidance rules; administrative assistance; relevant EU directives; United States FATCA and other requirements.