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Charles H. Gustafson

Professor of Law

B.S., Buffalo; J.D., Chicago; LLD (Honoris Causa), University of Fribourg (Switzerland)

Areas of Expertise:

International Law, Taxation

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...

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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.

Recent 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 2004-2016) (publishing annual editions).    [BOOK]

Book Chapters and Collected Works

  • 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, Tax Incentives for Home Ownership in the United States: Good Intentions and the Financial Meltdown, in Financial Crisis and Single Market: Proceedings of the Eucotax Wintercourse Opening Conference held at Luiss Guido Carli, 7th April 2011, at 79-89 (Livia Salvini & Giuseppe Melis eds., Rome, It.: Discendo Agitur 2012).   
  • Charles H. Gustafson, Tax Treaties in the Americas: The United States Experience, in International Tax Law 195-236 (Andrea Amatucci ed., Alphen aan den Rijn, Neth: Kluwer Law International 2d ed. 2012).    [BOOK]
  • 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]
View all scholarship

All Scholarship 2001 - Present

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 2004-2016) (publishing annual editions).    [BOOK]
  • Charles H. Gustafson, Robert J. Peroni & Richard Crawford Pugh, Taxation of International Transactions: Materials, Text and Problems (St. Paul, Minn.: Thomson/West 4th ed. 2011).    [BOOK]
  • Charles H. Gustafson, Robert J. Peroni & Richard Crawford Pugh, Taxation of International Transactions: Materials, Text and Problems (St. Paul, Minn.: Thomson/West 3d ed. 2006).    [BOOK]
  • Charles H. Gustafson, Robert J. Peroni & Richard Crawford Pugh, Taxation of International Transactions: Materials, Text and Problems (St. Paul, Minn.: Thomson/West 2d ed. 2001).    [BOOK]

Contributions to Law Reviews and Other Scholarly Journals

  • Charles H. Gustafson, The Role of International Law and Practice in Addressing International Tax Issues in the Global Era, 56 Vill. L. Rev. 475-508 (2011).    [HEIN] [W] [WWW]
  • Charles H. Gustafson, United States Tax Law and Policy: When Is a Foreign Corporation a Domestic Corporation?, 2005 L'Année Fiscale 277.   

Book Chapters and Collected Works

  • 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, Tax Incentives for Home Ownership in the United States: Good Intentions and the Financial Meltdown, in Financial Crisis and Single Market: Proceedings of the Eucotax Wintercourse Opening Conference held at Luiss Guido Carli, 7th April 2011, at 79-89 (Livia Salvini & Giuseppe Melis eds., Rome, It.: Discendo Agitur 2012).   
  • Charles H. Gustafson, Tax Treaties in the Americas: The United States Experience, in International Tax Law 195-236 (Andrea Amatucci ed., Alphen aan den Rijn, Neth: Kluwer Law International 2d ed. 2012).    [BOOK]
  • 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]
  • Charles H. Gustafson, Treaties, Rules and Regulations: Some U.S. Perspectives on International Tax Cooperation, in A Vision of Taxes Within and Outside European Borders 465-484 (Frans Vanistendael, Luc Hinnekens & Philippe Hinnekens eds., Alphen aan den Rijn, Neth.: Kluwer Law International 2008).   
  • Charles H. Gustafson, Taxes, Doctrinal Issues in, Entry, in 3 Encyclopedia of Law and Society: American and Global Perspectives 1457-1462 (David S. Clark ed., Thousand Oaks, Cal.: Sage 2007).    [BOOK]
  • Charles H. Gustafson, Tax Treaties in the Americas: The United States Experience, in International Tax Law 183-222 (Andrea Amatucci, Eusebio González & Christoph Trzaskalik eds., Alphen aan den Rijn, Neth.: Kluwer Law International 2006).    [BOOK]
  • Charles H. Gustafson, Effect of Income Tax Treaties on Foreign Investment in the United States, in Manual of Foreign Investment in the United States § 4 (J. Eugene Marans et al. eds., St. Paul, Minn.: Thomson/West 3d ed. 2004).    [BOOK]

Selected Contributions to Other Publications

  • Charles H. Gustafson, United States Tax Law and Policy: Corporate Inversions and Earnings Stripping - Chapter 2, 2 Svensk Skatte Tidning 91-97 (2005).   
Recent scholarship

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