International Tax

Course Description:

The course examines U.S. taxation of business and investment activities of foreign individuals and corporations in this country and those of domestic individuals and corporations that invest and conduct business abroad. Specific topics include income source rules, branch profits tax, foreign investments in the U.S. real estate, foreign tax credit, and U.S. tax treaties.
 

Instructor: Professor Kristin Hickman (Room 314 / 624-2915)

Course Categories: Tax Law
International & Comparative Law
Business Law
 

Course Number: 6-627

Credits: 3

Prerequisites: None

Satisfies Senior Writing Requirement: No