International Income Tax



SLN #: 26479
Course Prefix: LAW-691
Course Section: 025
Credit Hours: 2
Instructor(s): Kirschenbaum

Course Description:
The course will analyze the income tax law of the United States as it relates to the taxation of international transactions, including the role of income tax treaties to which the United States is a party, with emphasis on U.S. jurisdictional issues, taxation of foreign investments into the United States, the foreign tax credit, transfer pricing, taxation of transfers to foreign affiliates, and anti-deferral mechanism such as the controlled foreign corporation regime.

Additional Information:
Credit Hours: 2
Grading Option: Letter Grade Only
Graduation Writing Requirement: No
Flexible Writing Requirement: No
Skills Requirement: No
Prerequisite: Federal Income Tax
Final Exam Given: Yes
Final Exam Type: In-Class
Attendance Policy: Per Statement of Student Policies
Online Course Site: None