International Taxation


Law 215

3

Upper-Level

None

No

Yes

The course covers the United States taxation of international transactions, including both "inbound" and "outbound" transactions. Topics will include U.S. tax jurisdiction, the international tax treaty network, classification of individuals and entities as U.S. or foreign, the source of income principles, the taxation of U.S.-source business and investment income earned by foreign persons, cross-border property transfers and transfer pricing, the foreign tax credit, controlled foreign corporations, passive foreign investment companies and foreign currency transactions.


Mandatory: Income Taxation

Recommended: Corporate Taxation

UNC School of Law | Van Hecke-Wettach Hall | 160 Ridge Road, CB #3380 | Chapel Hill, NC 27599-3380 | 919.962.5106


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