CourseInternational Taxation - Law 655j
Instructor John A. Swain   View Faculty Page
Emailjohn.swain@law.arizona.edu
Units 2 -
Prerequisites: None 
Recommended Courses: A course in federal income taxation would be helpful but is not required. 
Overview The International Tax course will focus on the fundamental concepts of international tax as they relate to corporations and individuals, including the outbound taxation of U.S. multinationals doing business overseas, the inbound taxation of foreign multinationals doing business in the United States and the tax consequences of individuals working overseas.  After the completion of this course, students will be able to identify the international tax implications from a set of facts and understand how to apply the law to resolve basic international tax issues.  
Materials Reuven S. Avi‑Yonah, U.S. International Taxation, (Foundation Press 2d ed. 2005).  
Course Format Lecture and discussion 
Written Assignments None 
Type of Exam There will be a three hour open book final exam, in short answer and essay format. 
Basis for grading The final examination will constitute the substantial part of the grade; class participation and attendance also will count towards the final grade. 
Additional Comments The goal of the course is for students to develop sufficient understanding of international tax law to facilitate their representation of clients as international commercial lawyers in international business transactions. 
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