Curriculum Guide · Courses
Advanced International Taxation
LL.M Course 710 | 2 credit hours
This course is designed for those students that wish to gain a deeper understanding of the effect of certain U.S. rules governing the taxation of U.S. persons doing business overseas and foreign persons doing business in the United States. The course will cover a broad range of topics with particular emphasis on the tax consequences of cross-border reorganizations, liquidations and taxable acquisitions and dispositions. 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 transactional aspects of subpart F and the foreign tax credit rules.
Prerequisite: Corporate Income Tax Law I (or Taxation II); US Taxation of International Transactions (or US Taxation of Domestic Persons Outside the United States); Recommended: prior or concurrent enrollment in Corporate Income Tax Law II (or completion of Taxation II).
DISTANCE STUDENTS REGISTER FOR CRN#: 10108. This course is open to both on campus and distance students. However, only students enrolled in the Executive LL.M. in Taxation, the Executive LL.M. in Securities & Financial Regulation, and the MSL programs may take this course on a distance basis. All J.D. students and resident LL.M. students may not enroll in this course on a distance basis.