Details

This course addresses a variety of international corporate tax issues, including (i) taxable corporate stock acquisitions involving foreign target companies or foreign acquiring companies, (ii) analysis of treatment of foreign losses, including the rules governing overall foreign losses, foreign branch losses and dual consolidated losses, (iii) tax treatment of transactions in foreign currencies, and (iv) the rules governing export subsidies. Prerequisites: Corporate Tax and International Tax. Not open to second year JD students who are not enrolled in the Joint Degree Program without the permission of the instructor. Basic Federal Income Tax is a pre-requisite for JD candidates. Final Examination