COURSE DESCRIPTIONS

International Tax Law
Prof. William T. Corbett
3 credits day; 3 credits evening.

Not offered 2013-2014.

Course topics include the reach of U.S. tax jurisdiction; classification of income as foreign or domestic source; determining individuals' residence for U.S. tax purposes; U.S. taxation of income effectively connected with foreign taxpayers' U.S. business activities; the U.S. withholding tax regime for foreign persons' other U.S. income; foreign tax credits; treatment of entities that U.S. taxpayers use to invest abroad, and tax treaties.

Prerequisite: Basic Federal Income Taxation   Elective Course   Meets International Law Concentration Requirements   Final Exam Required   LLM Course

<<Course Updated: April 08, 2013>>

All   |   A  |  B  |  C  |  D  |  E  |  F  |  G  |  H  |  I  |  J  |  K  |  L  |  M  |  N  |  O  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  |  W  |  X  |  Y  |  Z  |