週次
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課程主題
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課程內容與指定閱讀
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教學活動與作業
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學習投入時數（課堂講授）
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學習投入時數（課程前後）
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1
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Introduction
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Diane M. Ring & Shu-Yi Oei, The Conflictual Core of Global Tax Cooperation
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4879608
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Lecture and class discussion
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3
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3
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2
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Residence rules
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David Elkins, A Scalar Conception of Tax Residence for Individuals, 41 Virginia Tax Review 149 (2020).
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Lecture and class discussion
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3
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3
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3
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Source rules
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Yariv Brauner, You Play, You Pay! Mobility, Territory, and Exclusive Source Taxation in the 21st Century
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Lecture and class discussion
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3
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3
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4
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Income tax treaties
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Brian J. Arnold, An introduction to tax treaties, https://financing.desa.un.org/sites/default/files/2020-06/TT_Introduction_Eng.pdf
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Lecture and class discussion
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3
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3
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5
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Threshold for taxing a foreigner’s business income
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Allison Christians & Tarcísio Diniz Magalhães, 17 Ways to Regulate Big Tech with Tax, The Tax Lawyer, Volume 78, No. 1 Pp. 1-69
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Lecture and class discussion
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3
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3
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6
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holiday
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holiday
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0
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0
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7
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Tax treaties: Treaty shopping and the “limitation on benefits” clause
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Frank Murphy & Mary E. Vernon, The Rich Get Richer: An Examination of Tax Haven Concentration and the New “Top 7”
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Lecture and class discussion
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3
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3
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8
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Midterm exam
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9
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Investigations and the Exchange of information
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Joel Slemrod, Tax Privacy, Journal of Economic Perspectives—Volume 39, Number 1—Winter 2025—Pages 205–224
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Lecture and class discussion
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3 |
3 |
10
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Tax treaties: Exchange of information
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Leandra Lederman, The Untold Tale of a Tax Rulings Haven
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Lecture and class discussion
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3
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3
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11
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Transfer pricing: history and methods
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Coca-Cola v. Commissioner
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Lecture and class discussion
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3
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3
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12
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Transfer pricing: documentation and dispute resolution
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Scheuerer & Bjørkheim, From Profits to Paperwork: Multinationals and the Cost of Transfer Pricing Regulation
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Lecture and class discussion
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3
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3
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13
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Thin capitalization rules
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Serena Fatica, Thomas Hemmelgarn, and Gaetan Nicodeme, The Debt-Equity Tax Bias: Consequences and Solutions
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Lecture and class discussion
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3
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3
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14
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Controlled foreign corporations (CFC) and related rules
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Whirlpool v. Commissioner (2021)
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Lecture and class discussion
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3
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3
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15
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Transnational legal process
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Koh, Transnational Legal Process, 75 Neb. L. Rev. 181 (1996)
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Lecture and class discussion
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3
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3
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16
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Final Exam
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0
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0
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