Taxation: International Aspects of U.S. Income Taxation

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Spring 2014 Course
Meets: M, W 3:20pm - 4:50pm in Hauser Hall Room 104
3 classroom credits

This course examines U.S. income tax laws and policies relating to the taxation of foreign income of U.S. persons and U.S. income of foreign persons. Emphasis will be on fundamental issues, such as jurisdiction to tax, source of income, U.S. taxation of foreign persons, the credit for foreign taxes paid by U.S. persons, U.S. taxation of foreign income earned by foreign entities owned by U.S. persons, pricing transactions between related parties, and income tax treaties.

Prerequisite: This course is open only to students who have completed the basic course in Taxation.

Subject Areas: International, Comparative & Foreign Law , Taxation .

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