This course focuses on current topics and new developments in international tax planning. The syllabus changes from year to year and may include case studies in: inbound and outbound tax planning; structuring investments by foreign persons in the U.S.; foreign activities of U.S. tax payers; choice of entity; income tax treaties; information reporting; and changes made by the Tax Cuts and Jobs Act (TAJA) and The European Union Base Erosion Profit Sharing (BEPS) initiative.

Open to Tax LL.M. students only.

Recommended for the Following Professional Pathways: Government/Public Sector; Tax; Trusts and Estates; General Practice – Litigation/Dispute Resolution; General Practice – Transactional

Prerequisite: International Taxation (TAX 150)

2 Credits