International Taxation
Rules governing U.S. taxation of income earned within the U.S. by foreigners and income earned abroad by U.S. residents. Critique of these rules in light of economic and international law norms.
 Hours3.0 Credit, 3.0 Lecture, 0.0 Lab
 PrerequisitesLAW 640; First-year law courses.
Course Outcomes: 

Basic Principles

Understand the basic doctrines, legal structure, and policies that underly the U.S. regime for taxing international income.


Be able to critique the U.S. regime in light of the policy norms of international taxation and the principles of the customary international law of international taxation.

International Tax Planning

Be able to do simple international tax planning, including selecting among transactional alternatives and structuring transactions to achieve a client’s international tax objectives.