INTERNATIONAL

Miami is a major financial capital and home to the largest concentration of international banks in the U.S. and as South Florida has become one of the world's leading centers of international tax planning and asset management, we have launched this unique offering. Tailored for Non-U.S. Lawyers This degree program is ideal for students who expect international tax law to play an important role in their professional...

Who should consider this program? This three-semester program is designed for qualified law students who need to improve their English proficiency before they immerse themselves into the International Law LL.M. with a specialization in U.S. and Transnational Law for Foreign Lawyers. Miami Law requires applicants to the regular LL.M. program to have a minimum TOEFL score of 92 or a minimum required IELTS score of 7.0....

I. INTRODUCTION Broadly defined, “outsourcing” occurs when a business contracts with a third party to provide goods or perform services that traditionally have been provided or performed in-house.[1] Faced with increasing global competition, businesses have come to look to outsourcing as a means of gaining a comparative advantage over their competitors.[2] Outsourcing is thought to benefit a business by allowing...

Allison Christians [*] Steven A. Dean Diane Ring Adam Rosenzweig This essay makes a proposal that may not be controversial among those with a particular interest in international law, but may be less accepted among those primarily interested in tax law: that international social and institutional structures shape, and are shaped by, historical and contemporary domestic policy decisions. As a result, to incorporate...

On January 1, 1994, Canada, the United States, and Mexico formed the North American Free Trade Agreement to promote their economic interests by lowering barriers to international trade and investment. A concern exists that national tax differences harm or inhibit cross-border investment. Yet NAFTA is almost silent regarding tax measures. For the most part, the tax treatment of cross-border trade and investment flows...

Abstract: Stopping international tax evasion and abusive tax avoidance is an exceedingly difficult task unless countries act together in a cooperative manner. The League of Nations, which undertook in the 1920s to foster the goal of taxing income once and only once, recognized from the start that cooperative efforts were essential for success. A first step in getting international cooperation is establishing international...