Amanda Leon is a faculty fellow at the University of Michigan Law School focusing on international income taxation and environmental taxation.
Leon’s research critically examines questions regarding jurisdiction to tax, multilateral cooperation, and interpretation, particularly considering the borderless economy and climate. She is interested in how intergovernmental discourse and coordination in international income taxation can inform future developments in environmental taxation.
Her article “Reconsidering European Court of Justice Jurisprudence on Limitation on Benefits Clauses: Why the U.S. Should Care” won first place in the International Fiscal Association USA Branch 2016 Writing Competition, and another of her articles appears in Virginia Law Review.
Before joining Michigan Law, Leon practiced in the field of international taxation and tax controversy at Caplin & Drysdale, a renowned tax law firm in Washington, DC. Most recently, she worked for the Treaty Assistance and Interpretation Team of the US Competent Authority at the Internal Revenue Service. There, she researched and analyzed complex treaty interpretation issues, evaluated taxpayer requests for assistance in obtaining relief under US tax treaties, and negotiated with treaty partners to resolve cases involving taxation contrary to treaty provisions, including double taxation.
Leon is admitted to practice law in the District of Columbia and Virginia. She also maintains a certified public accountant license in Illinois.