International and Multijurisdictional Taxation

Catalog description

To explore the fundamental principles underpinning the US tax law with regard to multijurisdictional activity (international, interstate). At the conclusion of the course, students should be able to identify, analyze and evaluate the following: The theoretical basis of the U.S. approach to international taxation; the U.S. tax treatment of the foreign activity of U.S. citizens, residents and domestic corporations; the U.S. tax treatment of foreigners engaged in business or investment activity in the U.S.; the key issues surrounding state and local taxation.