International Taxation

Discussion - 3 hours. This course will introduce students to the international aspects of taxation and how the regime bears on broader social debates. The course will begin by discussing the idea of worldwide taxation, particularly as applied to individuals and as intersecting with immigration law. Then the course will proceed to discussing source of income definitions in American tax law; concepts in inbound taxation i.e. the U.S. taxation of foreign persons; and then concepts in outbound taxation i.e. the U.S. taxation of foreign income. We will conclude with a discussion of international agreements like tax treaties.

Core course for Tax Law Certificate Program.

Pre-requisites: Law 220 Federal income taxation is highly recommended though not required.
Final Assessment: Take-home Exam
Grading Mode: Letter Grading