Rita Julien

  • Visiting Assistant Professor of Tax Law
Assistant: Gregory Zwahlen
  gregory.zwahlen@nyu.edu       212.998.6152
Rita Julien

AREAS OF RESEARCH

International Taxation, Tax Law in the European Union, Tax Treaties, Unexplained Wealth Laws


Rita Julien is a Visiting Assistant Professor of Tax Law at NYU School of Law. Her research has focused on international taxation, including tax treaties, tax law in the European Union, and reform efforts to address base erosion and profit shifting. She also conducts research on the intersection between tax law and efforts to counteract corruption and illicit financial flows, in particular through unexplained wealth laws, as part of the WU (Vienna University of Economics and Business) Global Tax Policy Center’s Tax Transparency and Corruption Project in association with the World Bank, United Nations Office on Drugs and Crime (UNODC) and the African Tax Institute (ATI). She obtained her doctoral degree in business law at the WU and was awarded the 2020 European Doctoral Tax Thesis Award, jointly by the EATLP and European Commission, as well as a Wolfgang Gassner Science Prize. She obtained an LLM in Taxation from Georgetown Law, where she was a Graduate Tax Scholar, and an LLM from the Faculty of Law, Economics and Finance of the University of Luxembourg, with a specialization in European and International Tax Law. As a Teaching and Research Associate at the Institute for Austrian and International Tax Law at the WU, she taught various courses and seminars, on topics including dividends and interest under tax treaties, the methods for the elimination of double taxation, and Austrian tax law. She continues to teach a course each year in the LLM program in International Tax Law in Vienna. In 2022, she was awarded the Thomas Bradbury Chetwood, S.J. Prize in Taxation from Georgetown Law.

Courses

  • Tax Policy Seminar

    The United Nations sustainable development goals aim to, among other targets, significantly reduce illicit financial flows, counteract corruption and bribery in all forms, combat organized crime, and strengthen the recovery and return of stolen assets. This seminar will survey a range of current topics that explore the intersection between tax law and these UN targets, as taxation plays a central role in countries’ domestic resource mobilization and economic development. Topics may include some or all of the following: international tax evasion and fraud; tax-related illicit financial flows; tax havens; tax transparency and beneficial ownership; interagency cooperation between tax authorities and other law enforcement agencies; and unexplained wealth laws. Course readings will consist of research reports by international organizations, investigative reports by the media and governments, working papers, and journal articles on tax and crime from a global perspective, addressing the contemporary challenges, policy debates, and potential solutions.

  • Taxation of Property Transactions

    This course will survey several fundamental areas relating to the income taxation of property transactions. The topics include basis, the treatment of liabilities, depreciation, limitations on losses, nonrecognition provisions, the characterization of gains and losses and installment sales.

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Publications

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