International Taxation Seminar

3 units

Enrollment limit: 16. This seminar will include both a classroom component and an individual writing project component. Major seminar objectives are: 1) to develop an understanding of basic tax policy applicable to cross-border and international transactions; and 2) to develop and enhance research and writing skills. The first several weeks of the seminar will include assigned readings on selected topics in international taxation, which may include: source of income; the taxation of foreign persons' United States trade or business income; non-business income from United States sources; the role of tax treaties; the foreign tax credit; and Subpart F and other anti-deferral mechanisms. A 20-25 research paper will be required. Paper topics can be either on an issue of international tax policy relevant to current international tax reform or on issues relevant to the taxation of particular cross-border transactions. Students will select a research paper topic upon consultation with the professor. All students will be expected to exchange and critique other student papers. (This seminar is not graded anonymously because the professor works with students on their writing projects throughout the semester).