International Taxation

Catalog description

This course examines the U.S. income tax laws and policies relating to the taxation of international transactions. Emphasis will be on fundamental issues, including international tax jurisdiction, source of income, the taxation of foreign persons with U.S. businesses or investments, the taxation of U.S. persons with foreign income, relief from double taxation of income subject to taxing jurisdiction of two countries, transfer pricing in transactions between related parties, and income tax treaties.