Fall 2014
    Law No.: LAW9170
    Sched. No.: 114821076

International Tax Policy*
Section 1
X
Mason, Ruth



Administrative Information:
During SIS enrollment, check on SIS for real-time enrollment numbers
Days, Times (Room):W, 1540-1740 (WB119)
Credits:3Type:Seminar
Capacity:17 **This information is current as of 10/21/2014 06:13:56 AM**
Current Enrollment:16 **This information is current as of 10/21/2014 06:13:56 AM**

Course Description:

This seminar examines the fundamental issues that states confront as they attempt to impose income taxes on cross-border transactions involving the movement of goods, services, capital, businesses, and individuals. The seminar deals with specific policy issues in international taxation, such as methods to mitigate double taxation; the jurisdictional basis for taxing cross-border income; methods of taxing transactions that occur between divisions of a single multinational enterprise (transfer pricing); the role of bilateral tax treaties; and international tax avoidance.

PREREQUISITE: Federal Income Tax recommended, but not required
COURSE REQUIREMENT: Paper and class participation required


Prerequisites:Federal Income Tax recommended, but not required