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 theed States, as well as out-bound transactions – the treatment of US citizens and residents investing and/or doing business outside the US. Cross-listed with and equivalent to TA 321. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LM 317A and LLM 330.