LAW 8011

International Taxation

Course Description

A survey of the income tax aspects of (1) foreign income earned by U.S. persons and entities, and (2) U.S. income earned by foreign persons and entities. The principal focus will be on the U.S. tax system, but some attention will be devoted to adjustments made between tax regimes of different countries through tax credits and tax treaties.


  • Andrew Hayashi

     Rating

     Difficulty

     GPA

    3.57

     Sections

    2

    Last Taught

    Spring 2025