Professor Gustafson pursues his interest both in tax law and policy and in international law at the Law Center. He teaches Tax I, International Tax Planning, International Business Transactions, International Law, and The Art of the Washington Lawyer. He is the author of articles on taxation and international law issues, co-author of three casebooks on taxation, has been active in various committees on tax and international law of the American Bar Association and the American Law Institute, and serves as an arbitrator in domestic and international contract disputes. He has lectured on matters of international importance, taught courses for the Internal Revenue Service, and served for five and a half years as the Associate Dean for International and Graduate Programs. Before joining the Law Center faculty in 1972, his professional experiences ranged from attorney advisor at the State Department to lecturer in law at the Ahmadu Bello University in Zaria, Nigeria, where he assisted with the organization of the first law degree program in that country. He also practiced privately as an associate with the New York firm of Shearman and Sterling and the D.C. firm of Surrey and Morse. Professor Gustafson has lectured at universities and to professional groups in every inhabited continent.

Scholarship

Books

International Income Taxation: Code and Regulations, Selected Sections (Charles H. Gustafson & Richard Crawford Pugh eds., Chicago: CCH 2000-2004; Charles H. Gustafson, Robert J. Peroni & Richard Crawford Pugh eds., Chicago: CCH 2004-2018) (publishing annual editions).
[BOOK]

Book Chapters & Collected Works

Charles H. Gustafson, Anatomy of a Case: The US Supreme Court and the Foreign Tax Credit, in Practical Problems in European and International Tax Law: Essays in Honour of Manfred Mössner 99-114 (Heike Jochum, Peter Essers, Michael Lang, Norbert Winkeljohann & Bertil Wiman eds., Amsterdam, Neth.: IBFD 2016). [BOOK]
Charles H. Gustafson, Transfer Pricing, Baseball and International Arbitration, in A Commitment to Law, Development and Public Policy: A Festschrift in Honour of Nana Dr. SKB Asante (Nana Susubribi Krobea Asante) 222-234 (Richard Frimpong Oppong & Kissi Agyebeng eds., London: Wildy, Simmonds & Hill Publishing 2016). [BOOK]
Charles H. Gustafson, Constitutional Topography of Income Tax Law in the United States: A Varied (But Interesting) Course, in Verfassungsvoraussetzungen: Gedächtnisschrift für Winfried Brugger [Constitutional Requirements: Essays in Memory of Winfried Brugger] 759-769 (Michael Anderheiden, Rainer Keil, Stephan Kirste & Jan Philipp Schaefer eds., Tübingen, Germany: Mohr Siebeck 2013).
Charles H. Gustafson, The USA, in The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties 1149-1179 (Michael Lang, Pasquale Pistone, Josef Schuch & Claus Staringer eds., Cambridge: Cambridge University Press 2012). [BOOK]