Douglas S. Stransky

Lecturer in Law

International Tax Partner, Sullivan & Worcester LLP

B.A., cum laude, Harvard University
J.D., cum laude, University of Miami School of Law
LL.M. in Taxation, University of Miami School of Law

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Activities & Engagements
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Courses

Corporate Tax 1: LAW XB 933

2 credits

SPRG 2015: LAW XB 933 OL , Jan 20th to Apr 30th 2015
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Douglas S. Stransky
FALL 2015: LAW XB 933 OL , Sep 2nd to Dec 10th 2015
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 TBA
SPRG 2016: LAW XB 933 OL , Jan 11th to Apr 22nd 2016
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Douglas S. Stransky

Inbound International Taxation: LAW TX 953

2 credits

This course will cover the U.S. tax rules applicable to taxation of income from U.S. (and sometimes foreign) sources received by corporations and individuals that are non-residents of the United States. In some cases, such income will be derived from passive investments and be in the form of dividends, interest, rents, or royalties. In other cases, the income will arise from active business activities. The course will address the concept of residence and entity classification, the U.S. source of income rules, the U.S. withholding tax rules (including the obligations of withholding agents) with respect to non-business income, the types of activities that can generate a "trade or business" (tax nexus) in the U.S., the U.S. rules for determining income effectively connected with a U.S. trade or business and thus taxable in the U.S., the branch profits tax, FIRPTA (foreign investment in U.S. real property) and the U.S. rules applicable to financing U.S. operations owned by non-U.S. taxpayers Finally, we will address the impact of tax treaties on the taxation of income of non-residents. This course will be of interest to students who will represent foreign resident taxpayers with economic operations in the United States.

SPRG 2015: LAW TX 953 A1 , Jan 13th to Apr 21st 2015
Days Start End Credits Instructors Bldg Room
T 6:20 pm 8:10 pm 2 Douglas S. Stransky LAW 212
SPRG 2016: LAW TX 953 A1 , Jan 12th to Apr 19th 2016
Days Start End Credits Instructors Bldg Room
T 6:20 pm 8:10 pm 2 Douglas S. Stransky LAW 212
SPRG 2016: LAW TX 953 OL , Jan 12th to Apr 19th 2016
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Douglas S. Stransky

Introduction to Corporate Tax: LAW TX 933

2 credits

Income tax considerations relating to transfers of assets and liabilities to a corporation (during incorporation and otherwise), non-liquidating distributions, stock redemptions, related party stock purchases and corporate liquidations. Includes an overview of the treatment of a corporate shareholder versus other shareholders.

SPRG 2015: LAW TX 933 A1 , Jan 13th to Apr 21st 2015
Days Start End Credits Instructors Bldg Room
T 4:20 pm 6:10 pm 2 Douglas S. Stransky LAW 212
FALL 2015: LAW TX 933 A1 , Sep 3rd to Dec 3rd 2015
Days Start End Credits Instructors Bldg Room
R 4:20 pm 6:10 pm 2 Wayne E. Smith
FALL 2015: LAW TX 933 OL , Aug 31st to Dec 3rd 2015
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Wayne E. Smith
SPRG 2016: LAW TX 933 A1 , Jan 12th to Apr 19th 2016
Days Start End Credits Instructors Bldg Room
T 4:20 pm 6:10 pm 2 Douglas S. Stransky LAW 212
SPRG 2016: LAW TX 933 OL , Jan 12th to Apr 19th 2016
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Douglas S. Stransky
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