US International Tax

Elective

The US International Tax course covers the principal features of United States federal income taxation of cross-border activities, including both inbound and outbound transactions, and both corporate and individual taxpayers. The aim is to provide students with a working knowledge of US tax concepts and terminology relevant to international transactions, as well as the main tax issues that arise under US law in respect of cross-border trade and investment. US income tax treaties and administrative practices are also covered, along with an overview of current US international tax policy initiatives in Congress and the Treasury Department.

The course will be taught by Professor Tsilly Dagan, Stephen E Shay, Senior Lecurer on Law, Harvard Law School and Professor Susan Morse, The University of Texas.