Curriculum Guide · Courses
U.S. Taxation of Foreign Persons in the United States
LL.M Course 986 (cross-listed) | 2 credit hours
Concentrates on the U.S. taxation of foreign persons and foreign investments in the United States. The course covers the U.S. taxation of passive and business income of nonresident aliens and foreign corporations, the source rules, the principles and application of U.S. tax treaties, special rules governing foreign investment in U.S. real estate and other business, cross border financing transactions, and tax planning possibilities involved in the foregoing.
Prerequisite: Taxation I and either prior or concurrent enrollment in Taxation II and Corporate Income Tax I.
Students may not receive credit for both this course and the J.D. course International Tax: U.S. Taxation of Cross-Border Activities and Income; or U.S. Taxation of International Transactions.
Required for International Tax Certificate.