2024-2025 Catalog

LAW-2887 International Tax Law

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.

Credits

3

Prerequisite

Student has completed any of the following course(s) LAW 2200 - Basic Fed. Income Tax, LAW 2715 - BASIC FED INC TAX, LAW 923 - BASIC FED INC TAX