Fall 2013
    Law No.: LAW9170
    Sched. No.: 113821432

International Tax Policy*
Section 1
Mason, Ruth

Administrative Information:
During SIS enrollment, check on SIS for real-time enrollment numbers
Days, Times (Room):W, 1600-1800 (WB129)
Capacity:16 **This information is current as of 04/23/2014 06:15:10 AM**
Current Enrollment:15 **This information is current as of 04/23/2014 06:15:10 AM**

Course Description:

This seminar examines the fundamental structural issues that states confront as they attempt to impose income taxes on cross-border transactions involving the movement of goods, services, capital, and individuals. The seminar deals with specific policy issues in international taxation such as methods of eliminating or mitigating 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. This course will also devote time to issues of fiscal federalism. In particular, we will study constitutional limits on the ability of U.S. states to tax interstate commerce and limits imposed by the EU Treaties on the ability of EU member states to tax cross-border income in the European Union.

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

Prerequisites:Federal Income Tax recommended, but not required