COURSE DESCRIPTION 2012 2013

Prof. William T. Corbett,

3 credits day; 3 credits evening.

Course topics include the reach of U.S. tax jurisdiction; classification of income as foreign or domestic source; determining individuals' residence for U.S. tax purposes; U.S. taxation of income effectively connected with foreign taxpayers' U.S. business activities; the U.S. withholding tax regime for foreign persons' other U.S. income; foreign tax credits; treatment of entities that U.S. taxpayers use to invest abroad, and tax treaties.

Prerequisite: Basic Federal Income Taxation

Elective Course

Meets International Law Concentration Requirements

Final Exam Required

LLM Course

International Trade Law