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Tulane Law School

Tulane Law School strives to create opportunities that enhance our students' practical skillsets in order to better prepare them for their jobs following law school. Through partnerships with local legal professionals, alumni, employers and law school faculty, Tulane Law works to supplement the classroom experience with programs such as Intersession "Boot Camp", externships, judicial clerkships and pro bono opportunities.

Tax: International Comparison of Systems of Income Taxation of Businesses

Course Description
Materials in this course will present an analysis of some of the structural and design issues which are involved in mature income tax systems. The countries selected for study are France, Germany, Japan, The United Kingdom, and the United States. These countries all have relatively sophisticated tax systems. The material is intended to provide information on what the various systems actually do, and to suggest approaches which might represent alternative ways of dealing with corresponding issues in a domestic setting. The course materials will present the overall structure of the tax systems of each country, provide some feel for the tax culture or climate and the institutional framework in which the substantive rules operate. The materials will deal with income taxation of business organizations within the given country, and then, the international aspects of income taxation in a multinational setting. This course will require the taking of a final exam (given in class on the last day of class), and a paper on the business tax comparisons of two countries of the student’s choice. This course is taught by F. Kelleher Riess, an attorney and a member of the Business School faculty. The course is cross-listed with the Business School.  (2 credits)
Upcoming Semester Offered
Spring 2012

Academic Programs Contact:
Office of Academic Services
Weinmann Hall, Suite 204
6329 Freret Street
New Orleans, LA 70118
tel 504.865.5935
fax 504.862.8373

Admission Contact:
Office of Admission
Weinmann Hall, Suite 203
6329 Freret Street
New Orleans, LA 70118
tel 504.865.5930
fax 504.865.6710

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