Curriculum Guide · Courses

Professor Michael Wilder

LL.M Course 710 (cross-listed) | 2 credit hours

This course is designed for those students that wish to gain a deeper understanding of the effect of the U.S. rules governing the taxation of U.S. persons doing business overseas. The course will cover a broad range of topics with particular emphasis on the tax consequences of cross-border reorganizations, taxable acquisitions and dispositions, and foreign joint ventures. The course will cover the tax consequences of outbound transfers of assets, foreign-to-foreign transfers of assets, and inbound transfers of assets. Students will be expected to have a working knowledge of corporate taxation and subpart F and foreign tax credits.

Prerequisite: Corporate Income Tax Law I (or Taxation II); US Taxation of International Transactions (or US Taxation of Domestic Persons Outside the United States); prior or concurrent enrollment in Corporate Income Tax Law II (or completion of Taxation II).

Students may not receive credit for both this course and the Advanced International Taxation Seminar.