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Course Information

Introduction to International Taxation

This course introduces the student to the basic concepts of US international taxation. Topics will include the categorization of taxpayers (US persons vs foreign persons) and income (US source vs foreign source, including basic transfer pricing), the statutory regime governing the taxation of US sourced income of foreign persons (including nonbusiness income, real property income, and income effectively connected with a US trade or business), the statutory regime governing the taxation of foreign sourced income of US persons (including the foreign tax credit, controlled foreign corporations, and expatriate taxation), and the impact that tax treaties have on the statutory regimes. Pass/Fail.  [1]

 

Course prerequisite: Federal Income Tax

Course Co-requisite: Corporate Taxation.