LAW COURSE DESCRIPTIONS

LAW-2404 Advanced Topics in International Tax Law Ms. Jo-Ann Nessralla, 2 credits day; 2 credits evening.

NOT OFFERED 2016-2017

This course is designed to give those students who have taken International Tax a deeper understanding of the U.S. income tax rules governing the taxation of U.S. persons doing business overseas and foreign persons doing business in the United States. This course will cover a number of international tax topics including foreign currency, transfer pricing, reorganizations, and special issues related to U.S. anti-deferral rules (controlled foreign corporations and passive foreign investment companies), and to the application of the U.S. foreign tax credit.

Prerequisite: International Tax. Recommended: Corporations

Elective Course

Final Exam Required

JD/LLM Course

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