Discussion - 3 hours. This course will introduce students to the international aspects of taxation and how the regime bears on broader social debates. This includes how U.S. tax law generally treats "foreign" income, as well as contemporary and evolving controversies, including how recent federal tax reforms treat global intangible low-taxed income (GILTI).
Core course for Tax Law Certificate Program.
Pre-requisites: Law 220 Federal income taxation is highly recommended though not required.
Final Assessment: Exam