International Tax Policy

  • Class number: 11898
  • Term: Fall 2008
  • Instructor:

This course examines the fundamental structural issues that confront nations as they attempt to impose income taxes on cross-border transactions involving the movement of goods, services, capital, and individuals. The course deals with specific policy issues in international taxation such as methods of eliminating or mitigating international double taxation; the jurisdictional basis for international taxation; methods of taxing transactions within multinational enterprises (transfer pricing); the interaction of differing corporate/shareholder tax regimes; the role of bilateral tax treaties; and international tax avoidance.

Course Schedule

  • Date: Tuesday 09:30-11:30AM
  • Location: ST7

Course Information

  • Catalog number-Section number: 7780-01
  • Course Type: Seminar
  • Prerequisites: None
  • Credits (min/max): 2/2
  • Notes: All students are required to take the exam for this course.
  • Subjects:

Enrollment

  • Enrollment status: Open
  • Current enrollment/capacity: 9/18
  • Reserve population/capacity: 0/0
  • Waitlist enrollment/capacity: 0/50

Grading

  • Grade basis: Graded
  • Satisifies Writing Requirement: No
  • Exam type: PROCTORED