International Taxation

1.5 units

In today’s global economy, questions regarding what activity and income get taxed and which jurisdiction enjoys taxing priority have never been more important. Relatively recent U.S. tax reform has caused a monumental shift in the U.S. taxation of multinational transactions and activities. U.S. and global legislative proposals continue to focus on the tax rules applicable to multinational enterprises as parameters around these topics continue to evolve. This course will focus on the fundamentals of international taxation, addressing such topics as tax jurisdiction, sourcing of income and deductions, taxation of foreign activities of U.S. persons, and taxation of U.S. activities of foreign persons. Overall, the course provides foundational tax knowledge essential for managerial decisions involving international business activities by U.S. entities or individuals, integrating tax management with broader business strategy considerations.