LAW 502 - Foreign Taxation I

Unit(s): 2

This course introduces students to international taxation on a broad level. Topics and coverage of course material include the jurisdiction of the United States to tax international transactions, the rules for sourcing income and deductions, U.S. taxation of nonresident aliens and foreign corporations, the foreign tax credit, and the exclusion for certain taxpayers living and working abroad.

Restriction: Class restricted to Graduate (Masters) and Graduate Law; College restricted to School of Law
School of Law