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    Jun 24, 2024  
2023-2024 Law School Student Handbook 
2023-2024 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 321 Principles of International Taxation

3 unit(s)
Presents a broad survey of the rules of US income taxation regarding international transactions. Covers both in-bound transactions - the treatment of non-resident aliens and foreign corporations investing and/or doing business in the States, as well as out-bound transactions - the treatment of US citizens and residents investing and/or doing business outside the US. Cross-listed with and equivalent to TA 321. JD students seeking to enroll must obtain the approval of the program director.

  Prerequisite(s): LLM 317A  and LLM 330 .

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