Nov 30, 2022  
2018-2019 Law School Student Handbook 
2018-2019 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 321N International Taxation

3 unit(s)
This course provides a broad survey of the common international tax planning issues faced when the U.S. income tax system is applied to cross-border transactions, focusing on both the U.S. tax rules and the underlying tax policy. It will cover “in-bound” transactions - the taxation of non-resident aliens and foreign corporations investing and/or doing business in the U.S., as well as “out-bound” transactions - the taxation of U.S. citizens and resident aliens investing and/or doing business in foreign countries. Recommended: LLM 322A Corporate Taxation . (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)

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