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LAW-2887 International Tax Law
Prof. William T. Corbett,
2 credits day; 2 credits evening.
LLM students taking International Tax in spring with Nessralla will be given option to write 1-
credit paper supervised by either Professor Corbett or Attorney Nessralla
This course examines U.S. income tax laws and policies relating to the taxation of foreign
income of U.S. persons and U.S. income of foreign persons. Emphasis will be on fundamental
issues, such as jurisdiction to tax, source of income, U.S. taxation of foreign persons, the credit
for foreign taxes paid by U.S. persons, U.S. taxation of foreign income earned by foreign entities
owned by U.S. persons, pricing transactions between related parties, and income tax treaties.
Prerequisite: Basic Federal Income Taxation
Elective Course
Meets International Law Concentration Requirements
Final Exam Required
JD/LLM Course
LLM Course
LLM Tax Elective
<<Course Updated: July 12, 2016>>