Michael Karlin presented “Aroeste v. the United States: Limits on Government Authority Re: Tax Treaty Law” alongside Bret Wells, University of Houston Law Center, Michael J. Miller, Roberts and Holland LLP, and Leo Unzeitig, Chamberlain Hrdlicka at the University of San Diego School of Law – Chamberlain International Tax Institute on February 19, 2024. 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.
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