Int'l Tax Treaties

• Exam Winter 2009. The grades are now final. My notes on the answers are posted below. Blue Books (or equivalent) will be made available in front of my office the next time I come into the office.
• Introductory Memo (Winter 2009)
• Syllabus (January 6, 2009)

Reading Assignments: Note: To open the pdf files for each class, you will need to know the password, which is case sensitive. Call my Secretary, Olive Hyman, at 7-0088 for the password or get it from me in class.

The assignment for the first class is to read the materials for Class #1 posted below. Those materials are NOT password protected at this time.

Course Pak. I have arranged for the printing of the entire set of tax treaty materials, which I will be selling at cost ($25). I expect to bring copies to my secretary, Olive Hyman, on Thursday afternoon, January 8. You can buy a course-pak from her (3rd fl., new building, west wing, 2d cubicle) with cash or check (made out to Michael J. McIntyre). I will also bring copies to the first class, Tuesday, January 13.

• Cover, Tax Treaty Materials (large file)
• Tax Treaty Materials (All) (2009) (password protected)

Course Materials by Week (Winter 2009) (password protected)

• Weeks #1 and 2: Legal Nature of Tax Treaties
• Weeks #3 and 4: Permanent Establishment and Business Profits
• OECD Commentary on Article 5
• OECD Proposal
• UN Proposal on Article 14
• Philip Morris Case (2002), Italian S. Ct., translated by Dr. Marco Greggi, University of Ferrara
• Week #5: Treaty Benefits
  • U.S. Model Tax Treaty (2006)
  • U.S. Technical Explanation (2006)
• Week #6 and 7: Investment and Other Income
• Week #8: Tax Planning Problems, 1-3
• Week #9: Services Income
• Week #10: Double Taxation Relief
• Week #11: Information Exchange
  • UN Report on Revision of Article 26
  • UN Proposed Commentary, para. 1-3 (skim)
  • UN Proposed Commentary, para. 4-7 (skim)
  • Geneva Slides (2007) 2x, 6x
  • Article 26 OECD (2005)
  • Levin bill to required disclosure of beneficial owners of corporate shares
• Week #12: Dispute Resolution
  • Dispute Resolution paper
  • McIntyre paper
  • US-France Protocol (2009)
  • US-France Memo of Understanding (2009)
• Week #13: Tax Planning Problems, 4-6

Tax Treaty (Taxation and Development) Website

For access to my Taxation and Development (TAD) website, with extensive materials on tax treaties, please click here.

To access the pdf files on this website, please download the most recent free copy of Adobe Acrobat Reader by clicking on the button above.

• A Student's Guide to Tax Courses at Wayne Law School, by Professor Michael J. McIntyre (Some information and advice about the tax offerings at the Law School for students considering law school courses in the tax field).

• Tax Treaty Bibliography
• Link to IRS Treaty Library (in pdf)
  

OECD Materials

• Issues in International Taxation: 2002 Reports
  Related to the OECD Model Tax Convention (dealing with persons entitled to treaty benefits, e-commerce, and PEs)
• REVISED COMMENTARY ON ARTICLE 7 OF THE OECD MODEL TAX CONVENTION (10 April 2007).

Treaty Commentaries

• Excerpts from OECD Commentary
  • Art. 1-4
  • Art. 5-7
  • Art. 10-13
  • Art. 14-22
  • Art. 23
• Excerpts from Treasury's Technical Explanation of U.S. Model Treaty
  • Art. 1-7

Old Exams

• Fall 1998
  • Answers
• Fall 2001
  • Answers
• Fall 2003
  • Answers
• Fall 2007
  • Answers
• Winter 2009
  • Answers