LAW7676 - International Aspects of U.S. Income Taxation

LAW7676 - International Aspects of U.S. Income Taxation

Course Number: 

7676

Type: 

Lecture

Credits: 

3

Prerequisite:

Federal Income Tax (Law 7661)

This course examines the United States tax law and policies relating to foreign taxpayers. Topics considered include: (1) the tax aspects of international business operations and investments by United States corporations and American individuals; (2) the tax treatment of aliens and foreign corporations; (3) United States tax treaties and the resolution of overlapping of conflicting jurisdictional claims of countries, both developed and developing; and (4) the underlying policy issues as they affect both international activities and domestic programs.