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Dec 21, 2024
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LLM 350A Taxation of Foreign Persons with US Activities
3 unit(s)
Examines business and investment transactions by nonresident alien individuals and foreign corporations earning income in the United States (inbound transactions) including: residence for income taxation, sources of income, sources and allocation of deductions, US taxation of passive income by nonresident aliens and foreign corporations, the branch profit tax and gains of foreign taxpayers from the sale of US Real Property. Prerequisite(s): LLM 321 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): TA 350A .
Select the appropriate link below to view the course catalog and course schedule on the GGU website:
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