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. Prerequisite(s): LLM 317A and LLM 330 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): TA 321 .
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