LAW 6012 - Taxation of International Transactions

Addresses the tax consequence of international transactions. It will provide the student with a basic introduction to corporate and individual international taxation. It includes a discussion of major concepts relating to the taxation of U.S. citizens, residents, and domestic corporations on their foreign source income and the taxation of nonresidents and foreign corporations on their .S. source income. The course includes a discussion of the effect of tax treaties on the taxation of international transactions and rules preventing double taxation of foreign source income.

Prerequisites & Notes
Prerequisite: LAW 6434.

Credits: V2-3