The inter-governmental dispute settlement provisions in international trade agreements, particularly the GATT, have evolved into quasi-judicial systems whose rulings cannot be blocked by one party. In contrast, dispute settlement under income tax treaties has remained decidedly "anti-legalistic," relying on endeavors to settle disputes through inter-governmental consultation and negotiation.
Robert A. Green teaches federal income taxation, international taxation, international trade law, corporate taxation, partnership taxation, and the taxation of financial products.
After his graduation from Georgetown University Law Center, he clerked for the Hon. Harry T. Edwards of the U.S. Court of Appeals for the District of Columbia Circuit, and then for Justice Harry A. Blackmun of the U.S. Supreme Court. Professor Green then spent five years in the Washington, D.C. law firm of Covington & Burling, where his legal practice focused on corporate income taxation, the taxation of corporate mergers, acquisitions and reorganizations, and the U.S. taxation of international transactions. He joined the Cornell Law School Faculty in 1990.
His scholarship focuses on the implications of international economic integration for tax reform and on the relationship between international tax law and international trade law.
B.A., University of Chicago, 1971
M.S., Physics, California Institute of Technology, 1973 J.D., Georgetown University Law Center, 1983