LAW 6564
Last Updated
- Schedule of Classes - August 2, 2023 12:50PM EDT
- Course Catalog - April 3, 2023 12:59PM EDT
Classes
LAW 6564
Course Description
Course information provided by the Courses of Study 2022-2023. Courses of Study 2022-2023 is scheduled to publish mid-June.
This course examines the U.S. income tax laws and policies relating to the taxation of international transactions. Emphasis will be on fundamental issues, including international tax jurisdiction, source of income, the taxation of foreign persons with U.S. businesses or investments, the taxation of U.S. persons with foreign income, relief from double taxation of income subject to taxing jurisdiction of two countries, transfer pricing in transactions between related parties, and income tax treaties.
When Offered Fall or Spring.
Prerequisites/Corequisites Prerequisite: LAW 6441 or permission of instructor.
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