This course examines the issue of U.S. tax residence and the impact of this status for individuals who are U.S. citizens, U.S. permanent residents and nonresident aliens, including the problems of potential double taxation by two or more countries, relevant source rules, and other issues related to in-bound capital and individuals and solutions offered by tax treaties. These subjects are important in the practice of immigration law, family law, and estate planning, as well as for tax and general business law students. This is an upper-level substantive course.

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

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

Open Tax LL.M. students.

3 Credits