7676. International Aspects of U.S. Income Taxation

This course examines the United States tax law and policies relating to non-U.S. taxpayers living or operating in the United States and U.S. taxpayers living or operating abroad. Topics considered include: (1) the tax aspects of international business operations and investments by United States corporations and American individuals; (2) the tax treatment of aliens and non-U.S. corporations; (3) United States tax treaties and the resolution of overlapping of conflicting jurisdictional claims of countries, both developed and developing; and (4) the underlying policy issues as they affect both international activities and domestic programs.