Aroeste v. the United States: Limits on Government Authority Re: Tax Treaty Law
University of San Diego School of Law, Chamberlain International Tax Institute
February 19, 2024
Attorney Michael Karlin presented a panel titled “Aroeste v. the United States: Limits on Government Authority Re: Tax Treaty Law” at the University of San Diego School of Law, Chamberlain International Tax Institute. The session explored the place of treaties in domestic law, relationships and harmonies between statutes and treaties, and insight into how to proceed if there is a direct conflict. Presenters examined the case Aroeste v. United States, the procedures followed and the court’s eventual decision.