A Guide to Teaching Tax Law from an International Perspective
Bret N. Bogenschneider, Esq.

The effective teaching of tax law from an international perspective relates in part to conveying the applicable method of legal interpretation under the tax laws. At an introductory level, the teaching of tax law should further be designed to instill awareness that tax law is often indeterminate in practice. At a more advanced level (e.g., LL.M.) various methods of legal interpretation should be developed, particularly the methodology of the Vienna Convention on the Law of Treaties, which represents a fundamental aspect of international tax practice.

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