International Taxation I: Trade, Investment and Finance
LAW JD 781
Tax aspects of international business transactions, both "inbound" and "outbound", with particular attention to fiscal jurisdiction, the foreign tax credit, allocation of income among affiliated companies, treaties, anti-abuse measures aimed at tax haven operations, information reporting and foreign investment in U.S. securities and real estate. PREREQUISITE/COREQUISITE: INTRODUCTION TO FEDERAL INCOME TAXATION is a recommended prerequisite, but required at least as a corequisite. RESTRICTION: Students may not enroll in the International Tax seminar (JD918) and this course. NOTE: This course (and the final exam) is administered through the Graduate Tax Program (Room 1670). This section is for pre-registration purposes only. Students will be transferred to the Tax section (TX906) of the course during the summer.