Escuela de Derecho

The purpose of this seminar is twofold: (i) to analyze the case law of the American courts when construing the United States tax treaty network which may be relevant for interpreting the OECD-based tax treaty network and (ii) to explore the United States experience on Mutual Agreement Procedures and  Advanced Pricing Agreements. The course will focus on the United States Model Treaty, highlighting those parts which deviate from the OECD model and its interpretation of  i) the saving clause; ii) treaty overrides, iii) the limitation of benefits and the domestic rules regarding application of tax treaties under section 894. The course will study representative asymmetric tax treaties (e.g., United States-Mexico and United States-Venezuela), and it will analyze the barriers for Latin American countries to enter into DTTs with the United States . Finally, it will explore the approach of the United States courts to the Vienna Convention on the Law of Treaties as applied to its tax treaty network.