LAW-2887 International Tax Law
Prof. William T. Corbett,
3 credits day; 3 credits evening.
This course examines U.S. income tax laws and policies relating to the taxation of foreign income of U.S. persons and U.S. income of foreign persons. Emphasis will be on fundamental issues, such as jurisdiction to tax, source of income, U.S. taxation of foreign persons, the credit for foreign taxes paid by U.S. persons, U.S. taxation of foreign income earned by foreign entities owned by U.S. persons, pricing transactions between related parties, and income tax treaties.
Prerequisite: Basic Federal Income Taxation
Meets International Law Concentration Requirements
Final Exam Required
LLM Tax Elective
<<Course Updated: March 15, 2016>>