Legal advice increasingly has an international component, which requires an understanding of the legal environment in which international business and investments are made; including the ways in which different legal systems treat corporations, partnerships, limited liability companies and other common forms of legal entities. As an introductory course to the topic, the course's focus will be on comparing and contrasting the legal and tax reasons for selecting corporations, partnerships, limited liability companies, trusts and other forms of legal entities to conduct business and make investments internationally, as well as an introduction to the international income taxation of international businesses and investments. General knowledge of business entities and tax issues will be very useful, but is not required.
Materials will consist of class handouts, which will be posted on Forums, and may include materials prepared by the professor, statutes, treaties, and various income tax and related forms and instructions.
Lecture and classroom discussion and analysis of problems
|Type of Exam||
Essay. The final examination is "open book" in the sense that students may bring into the final examination all course handouts and lecture notes.
|Basis for grading||
Final examination and class participation