LAW 483 - International Taxation

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This course will provide an overview of the problems presented by the taxation of income that has a connection to two or more jurisdictions and the solutions offered by different countries. While addressing issues common to all jurisdictions, the focus of the class will be on the approach of the United States to the taxation of inbound and outbound business activities. Issues considered may include jurisdiction, expatriation, techniques for relieving double taxation, tax havens and tax treaties, among others.