Recent Developments in U.S. Practice of International Law Ethics

This course, led by attorney R. John Smith, provides a brief review of recent developments within U.S. International Law Ethics. Issues covered in this program include legal ethics, anti-bribery laws, legal compliance issues in tax, finance, the FATCA, anti-money laundering laws. Additional related issues will be addressed.

Highlights will include the recent 2017 European Commission ruling that the U.S. online retailer Amazon benefited from illegal tax benefits in Luxembourg and has to pay back nearly $300 million in unpaid taxes and the 2016 E.U. order that Ireland recoup 13 billion Euros ($15.2 billion) in back taxes from Apple.

Learning Objectives:

1. Analyze the concepts of U.S. international law ethics with a particular focus upon tax, finance, the FATCA, and anti-money laundering developments
2. Assess the ABA Model Rules of Professional Conduct and the AICPA Conceptual Framework for Members in Business and Ethical Conflicts in the context of US International Law ethical developments
3. Distinguish between the concepts of social responsibility, integrity, and business ethics
4. Evaluate the need for U.S. international law ethical standards, codes of ethics, practices in business compliance, etc.
5. Address the role that culture plays in U.S. international law ethics