Introduction

International Taxation I (Inbound)

International Taxation I (Inbound)

International Taxation I (Inbound)

This course examines the U.S. tax laws applicable to multinational businesses, foreign currencies, and international business transactions of many kinds. It introduces students to source rules, the foreign tax credits system, and controlled foreign corporations, export trade corporations, and domestic international sales corporations. The impact of bilateral tax treaties between the United Sates and its trading partners and the impact of other tax treaties such as the E.U. tax harmonization efforts will be discussed.

This upper-level substantive course focuses on the U.S. tax laws applicable to multinational businesses, foreign currencies, and international business transactions of many kinds.

Recommended for the following Professional Pathways: Corporate Transactions and Governance; Financial Services and Compliance; International Business; Tax

Pre/co-requisite: Federal Income Tax: Individual and Federal Income Tax: Corporate

Open Tax LL.M. students.

3 Credits

PROFESSIONAL PATHWAYS

Business and Financial Services

Intellectual Property and Privacy

Government and Public Interest Law

General Practice / Chart Your Path

 

OTHER CRITERIA

Format

Credits

Graduation Requirements

X