January 2015
    Law No.: LAW7720
    Sched. No.: 115110022

State Tax in the U.S. and EU (SC)
Section 1
X
Mason, Ruth



Administrative Information:
During SIS enrollment, check on SIS for real-time enrollment numbers
Days, Times (Room):MTWRF, 1330-1600 ()
Credits:1Type:J-Term
Capacity:15 **This information is current as of 11/25/2014 06:14:54 AM**
Current Enrollment:2 **This information is current as of 11/25/2014 06:14:54 AM**

Course Description:

This January term course meets Monday-Friday, January 12-16.

This course will compare constitutional limits on the power of the U.S. states to impose individual income taxes with limits placed by the Treaty on the Functioning of the European Union on EU member states’ individual income tax powers. Emphasis will be on states’ obligations to avoid using their tax systems to discriminate against residents of fellow states. Readings will consist primarily of decisions of the Supreme Court and the Court of Justice of the European Union. Students will submit a paper at the end of the course.


ATTENDANCE REQUIREMENT: Attendance at all class sessions is required. Enrolled students who do not attend the first class session will be dropped. Students seeking to enroll in this J-term course must attend the first class session.
PREREQUISITE: Federal Income Tax recommended, but not required
COURSE REQUIREMENT: Paper required


Prerequisites:Federal Income Tax recommended, but not required