LAW-8088 Taxation of Sports and Entertainment
This course is an introduction to the specialized federal, state, and local tax principles governing the sports and entertainment industries. Topics include the taxation of high-income talent such as athletes and artists, the tax structuring of sports franchises and production entities, and the complexities of multi-state State and Local Tax (SALT) issues. The course will also explore the strategic negotiation of tax credits and incentives with local and state authorities. Consideration will be given to the private attorney's critical role in advising clients on the significant interaction between tax law and their unique business, investment, and personal activities. The curriculum will be enriched by guest speakers from the industry, and student assessment will be based on a cumulative final exam.
Offered
Fall Law, Spring Law