Dr. Amanda Leon

Biography

Amanda Leon is a faculty fellow at the University of Michigan Law School, focusing on international income taxation and environmental taxation. Her research critically examines jurisdictional tax questions, multilateral cooperation, and interpretation, particularly in the context of a borderless economy and climate issues. Leon is interested in intergovernmental discourse and coordination in international income taxation to inform future developments in environmental taxation. Her article 'Reconsidering European Court Justice Jurisprudence Limitation Benefits Clauses: U.S. Care' won a place in the International Fiscal Association USA Branch 2016 Writing Competition, and her articles have been published in the Virginia Law Review. Prior to joining the University of Michigan Law School, Leon practiced in the field of international taxation at Caplin & Drysdale, a renowned tax law firm in Washington, DC. She worked with the Treaty Assistance Interpretation Team at the Internal Revenue Service, where she researched and analyzed complex treaty interpretation issues and negotiated with treaty partners to resolve cases involving tax provisions contrary to treaties and double taxation.

Research Interests