LAW International Tax
Employment Law: Employee Benefits
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[ Academia ] [ Litigation ] [ Regulatory & Policy ] [ Transactional ] Employment Law: Employee Benefits
Why it is relevant for ...
[ Academia ] [ Litigation ] [ Regulatory & Policy ] [ Transactional ] as a Foundational Course : Businesses are becoming increasingly global, and their employee benefit plans must be implemented to take into account foreign tax and other issues. Employee benefits lawyers must be well-versed on the international tax aspects of various transactions for their clients. 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