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LAW-2404 Advanced Topics in International Tax Law
Ms. Jo-Ann Nessralla,
2 credits day; 2 credits evening.
NOT OFFERED 2016-2017
This course is designed to give those students who have taken International Tax a deeper
understanding of the U.S. income tax rules governing the taxation of U.S. persons doing business
overseas and foreign persons doing business in the United States. This course will cover a
number of international tax topics including foreign currency, transfer pricing, reorganizations,
and special issues related to U.S. anti-deferral rules (controlled foreign corporations and passive
foreign investment companies), and to the application of the U.S. foreign tax credit.
Prerequisite: International Tax. Recommended: Corporations
Elective Course
Final Exam Required
JD/LLM Course
<<Course Updated: July 12, 2016>>