U.S. International Taxation (21100). 3 units. This course will cover the basic principles of U.S. international income taxation. We will examine how the United States taxes both so-called (1) inbound transactions (income earned by foreign persons from investing and doing business in the United States), and (2) outbound transactions (income earned by U.S. persons from business activities and investments outside the United States). The principal focus of the course will be on how the United States taxes income earned by U.S. corporations from doing business outside the United States. Topics will include the foreign tax credit; the controlled foreign corporation rules; transfer pricing; and income tax treaties. We will also consider international tax planning strategies currently used by U.S. multinational corporations, including so-called "inversion," and explore recently proposed changes to U.S. international tax law and policy. Prerequisite: Federal Income Taxation. Enrollment capped at thirty-five. Self-scheduled examination. J.M. Samuels.
SLB - 128 (Wed) Grade mode: graded CRN: 20090
Exam: 5/02/2016 - 5/16/2016 Questions available online Name or Id: Id Length: 5 hour(s)
Notes: Use your name.