Boston University School of Law

JD918 International Tax (S)


This seminar 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. No prior exposure to international taxation is necessary. The readings for this course will consist primarily of law review articles and legislative materials from both the United States and other jurisdictions. Topics will include residence, source of income, elimination of double taxation, taxation of nonresidents, anti-avoidance measures, and income tax treaties. The prerequisite for this course is Federal Income Taxation. Each student must complete a final paper. GRADING NOTICE: This course does not offer the CR/NC/H option. NOTE: A limited number of students may be permitted to satisfy the upper-class writing requirement. PREREQUISITE/COREQUISITE: INTRODUCTION TO FEDERAL INCOME TAXATION RESTRICTION: Students may not register for both International Taxation I (JD781/TX906) and this seminar. **A student who fails to attend the initial meeting of a seminar (designated by an (S) in the title), or to obtain permission to be absent from either the instructor or the Registrar, may be administratively dropped from the seminar. Students who are on a wait list for a seminar are required to attend the first seminar meeting to be considered for enrollment.