LAW 6564
Last Updated
- Schedule of Classes - July 2, 2025 11:52AM EDT
- Course Catalog - March 17, 2025 8:31AM EDT
Classes
LAW 6564
Course Description
Course information provided by the 2024-2025 Catalog. Courses of Study 2024-2025 is scheduled to publish mid-June.
This course examines the U.S. income tax laws and policies relating to the taxation of international transactions. Emphasis will be on fundamental issues, including international tax jurisdiction, source of income, the taxation of foreign persons with U.S. businesses or investments, the taxation of U.S. persons with foreign income, relief from double taxation of income subject to taxing jurisdiction of two countries, transfer pricing in transactions between related parties, and income tax treaties.
Prerequisites/Corequisites Prerequisite: LAW 6441 or permission of instructor.
Last 4 Terms Offered 2025SP, 2022FA, 2021FA, 2020FA
When Offered Fall or Spring.
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