Law Course Catalog

7676. International Aspects of U.S. Income Taxation

1.00 credits

Prerequisites: None.

Grading Basis: Graded

This course examines the United States tax law and policies relating to foreign taxpayers. 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 foreign 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.