Course Details

U.S. International Taxation

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

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Course History

Spring 2024
Title: U.S. International Taxation
Faculty: Postlewaite, Philip F. (courses | profile)
Section: 1     Credits: 2.5
Capacity: 30     Actual: 0

Spring 2023
Title: U.S. International Taxation
Faculty: Postlewaite, Philip F. (courses | profile)
Section: 1     Credits: 2.5
Capacity: 30     Actual: 24

Spring 2022
Title: U.S. International Taxation
Faculty: Postlewaite, Philip F. (courses | profile)
Section: 1     Credits: 2.5
Capacity: 30     Actual: 29