Tax Systems Around the World


In the tax world, the U.S. is an outlier among developed
countries with a low tax to Gross Domestic Product
(GDP) ratio and no value-added tax (VAT) in its tax
arsenal. The course will consider selected issues,
including: (1) The Tax Cuts and Jobs Act, 2017; (2)
VAT; (3) corporate income tax innovations: corporate
integration, allowance for corporate equity, taxing only
distributed earning; (4) taxation of petroleum and mining
projects: capturing economic rents and sharing risks;
(5) excise taxes on cigarettes, alcoholic beverages
and cell phone usage; and (6) international tax issues:
transfer pricing, thin capitalization and tax treaties. At
the first session additional topics for discussion may be
suggested by participants.

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