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LAW 1022: International Tax

This course examines the United States federal income taxation of international operations and transactions, including international joint ventures and M&A transactions. Traditional issues such as income source, foreign tax credits, Subpart F, and international transfer pricing rules will be addressed. Congress recently encated fundamental reform of US international tax rules; important new provisions in this area will also be covered. Elements used in grading: Final Exam.
Terms: Spr | Units: 2
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