Course Description

This course considers how the United States tax system deals with globalization. The course examines jurisdictional and sovereignty issues, rules for allocating income and deductions to various countries, the problem of multiple taxation and regulatory and treaty solutions, and how tax rules both encourage and prevent outsourcing and offshoring.

Learning Outcomes:
At the completion of this course, you will know the fundamentals of international taxation so that you should be able to:
(1) spot international tax issues as a general tax advisor or as an international counsel, and
(2) think in greater depth about the issues so you can pursue specialization in international taxation through additional educational opportunities.
Other objectives of the course include increasing your ability to work with others and enhancing your ability to respond to client questions.

log in