LAW International Tax
Intellectual Property: Patent Law
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[ Transactional ] Intellectual Property: Patent Law
Why it is relevant for ...
[ Transactional ] as a Related Elective for those interested in Tax : Many IP clients are not U.S. citizens or are not U.S- based. Commercial deals for these clients are increasingly done on a global basis. IP transactional lawyers should be well-versed on the international tax issues. This course examines the U.S. federal income taxation of international operations and transactions, including taxation of foreign persons with domestic source income and U.S. persons with foreign income. Tax I is a prerequisite but may be taken concurrently.
General course Description:
This course examines the United States federal income taxation of international operations and transactions, including international joint ventures and M&A transactions. Income source, foreign tax credits and Subpart F are important. International transfer pricing rules also will be addressed.
Course Style: A Substantive/Statutory course deals with law, theory, and policy in the context of a particular code or statutory scheme.
Course Frequency: Offered once a year