Curriculum Guide · Courses
U.S. Taxation of International Transactions
Professor Charles Gustafson
LL.M Course 881 (cross-listed) | 3 credit hours
The course will address the principal elements of the U.S. taxation of international transactions, including trade, investment and labor. The initial portion of the course will address the way in which individual and corporate foreign taxpayers are taxed in the United States. The second portion of the course will deal with the way in which U.S. individual and corporate taxpayers are taxed on income earned in other countries. The impact of tax treaties will be addressed in both portions of the course.
Prerequisite: Taxation I or equivalent from home country. Strongly recommended: A prior or concurrent course in the taxation of corporations and shareholders.
Students who take this course may not enroll in U.S. Taxation of Foreign Persons in the United States or U.S. Taxation of Domestic Persons outside the United States, or International Tax Law. Students who have taken any of these or are currently enrolled in these three courses may not enroll in this course.
Required for foreign-trained Tax LL.M. students pursuing the Certificate in International Taxation.