Spring 2014
    Law No.: LAW8011
    Sched. No.: 114219179

International Taxation
Section 1
X
Yin, George K.



Administrative Information:
During SIS enrollment, check on SIS for real-time enrollment numbers
Days, Times (Room):TR, 1130-1250 (WB105)
Credits:3Type:Lecture
Capacity:30 **This information is current as of 04/16/2014 06:14:35 AM**
Current Enrollment:15 **This information is current as of 04/16/2014 06:14:35 AM**
Syllabus: View Syllabus (requires LawWeb account)



Course Description:

This course provides an overview of the U.S. international tax system. It introduces students to the rules applicable to foreign taxpayers who derive income from the United States and U.S. taxpayers who derive income from abroad. We will focus on U.S. internal law and will also consider bilateral income tax treaties. These treaties are an important source of tax law in the United States and overseas. An aim of the course is to situate particular rules, which may be complicated, in a larger framework so that students may understand the U.S. international tax structure – and, more broadly, the international tax rules of countries around the world – as a coherent regime. We will also discuss international tax policy issues that are the subject of current debate among policymakers, academics, and practitioners.

PREREQUISITE: Federal Income Tax
COURSE REQUIREMENT: Examination


Prerequisites:Federal Income Tax