Escuela de Derecho

Course content

This module is the first in Latin America to provide an interdisciplinary analysis of international tax dispute resolution worldwide. It covers three different areas of public international law that are used for resolving international tax disputes: tax treaty law, bilateral investment treaty law, and World Trade Organization (WTO) law. The course will rely on case studies from all continents to identify global patterns in the resolution of such disputes. The analysis will examine the implications of institutional stability and instability, and touch upon the protection of taxpayers' rights.