Details

U.S. International Taxation [Executive LLM]

Executive LLM course This course familiarizes students with the principles and underlying policies of the U.S. taxing system concerning (1) income earned by U.S. citizens, resident aliens, and corporations from business and investment activities abroad and (2) income earned by nonresident alien individuals and foreign corporations from business and investment activities in the United States. The course will examine the basic international issues of taxing jurisdiction; rules concerning source of income and allocation and apportionment of deductions; the taxation of foreign persons' U.S. trade or business income and the taxation of foreign persons' non-business income from U.S. sources; and foreign tax credit provisions. The course will also consider the effect of tax treaties and so-called "anti-deferral" mechanisms


Catalog Number: TAXLAW 805E


Course History

Summer 2013
Title: U.S. International Taxation [Executive LLM]
Faculty: Postlewaite, Philip F. (courses  |  homepage)
Section: 1     Credits: 2.5
Capacity: 33     Actual: 38



Summer 2011
Title: U.S. International Taxation
Faculty: Postlewaite, Philip F. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.5
Capacity: 21     Actual: 20



Spring 2011
Title: U.S. International Taxation
Faculty: Postlewaite, Philip F. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.5
Capacity: 30     Actual: 0



Fall 2010
Title: U.S. International Taxation
Faculty: Postlewaite, Philip F. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.5
Capacity: 21     Actual: 21