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LAWS 7752 International Aspects of U.S. Income Taxation (Spring: 3 )

Course Description

This course provides an introductory examination of the basic rules and policies bearing upon the taxation of international transactions. The course will cover the major U.S. income tax rules governing the taxation of foreign persons (including corporations) investing and doing business in the United States (inbound transactions) and the taxation of U.S. persons (including corporations) investing and doing business abroad (outbound transactions). The goal of the course is to provide an overview of the structure, issues and rules pertaining to the U.S. taxation of cross border transactions. The major issues examined include jurisdiction to tax, treaties, source of income, mechanisms for reducing or preventing double taxation of income, transfer pricing, and regimes that prevent deferral of U.S. income tax on certain types of income.


Prerequisites: Tax I.

Cross listed with:


Last Updated: 24-Jun-17