LAW COURSE DESCRIPTIONS

LAW-2887 International Tax Law Prof. William T. Corbett, 2 credits day; 2 credits evening.

LLM students taking International Tax in spring with Nessralla will be given option to write 1- credit paper supervised by either Professor Corbett or Attorney Nessralla

This course examines U.S. income tax laws and policies relating to the taxation of foreign income of U.S. persons and U.S. income of foreign persons. Emphasis will be on fundamental issues, such as jurisdiction to tax, source of income, U.S. taxation of foreign persons, the credit for foreign taxes paid by U.S. persons, U.S. taxation of foreign income earned by foreign entities owned by U.S. persons, pricing transactions between related parties, and income tax treaties.

Prerequisite: Basic Federal Income Taxation

Elective Course

Meets International Law Concentration Requirements

Final Exam Required

JD/LLM Course

LLM Course

LLM Tax Elective

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