A course in federal income taxation would be helpful but is not required.
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, the tax consequences of individuals working overseas, and the tax consequences of foreign persons working in the United States. 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.
Reuven S. Avi-Yonah, U.S. International Taxation, (Foundation Press 2d ed. 2005), and
International Income Taxation, Code and Regulations (2008-09 ed. CCH)
Lecture and discussion.
|Type of Exam||
There will be a four hour open book final exam, in essay and/or short answer 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.
The goal of the course is for students to develop sufficient understanding of international tax law to facilitate their representation of clients in international business transactions.