Course Information

Course Number




Area of Study & Practice

  • International, Transnational, and Comparative Law
  • Taxation and Estate Planning

International Taxation

This course examines the United States federal income taxation of (1) foreign persons and corporations on their US-source income (taxation of "inbound" transactions), and (2) US residents, citizens, and corporations on their foreign-source income (taxation of "outbound" transactions).

Please note that course organization and content may vary substantially from semester to semester and descriptions are not necessarily professor specific. Please contact the instructor directly if you have particular course-related questions.

Prerequisite Information

Law 255 Federal Tax
Law 326 Corporate Tax is highly recommended but not required (and may be taken concurrently).