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716 - International Tax
Professor: Stephanie Hoffer
Semester: 2011 Winter
Second Writing Requirement? No
Professional Responsibility? No
Prerequisites: 606 Federal Income Taxation
Means of Assessment: Exam and Class Participation
This course examines how the United States tax system deals with globalization. The course considers jurisdictional and sovereignty issues, multiple taxation and the use of tax treaties, domestic tax rules applicable to inbound and outbound transactions, and how existing rules and treaties affect businesses’ outsourcing and offshore relocation decisions. The course will include elements of both business planning and policy making.
Federal Income Tax 606 is a pre-requisite for this course.
The course materials listed above are for informational purposes only and should not be considered final. Students must check with the Registrar for a current list of closed courses.