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International Tax Policy (Fall 2007)
| Catalog #: | 780 | Section: | 01 | Credits (Min/Max): | 2/2 | Satisfy UCWR? | No |
| Class #: | 12556 | Location: | ST7 | Day/Time: | Wednesday 08:30-10:30 | ||
| Instructor: | Ruth Mason | Course Type: | Seminar | Enrollment Status: | Open | Limit: | 18 |
| Final Exam: | Proctored | Tentative Final Exam: | 14-Dec-07 3:00PM 6:00PM | Grading Basis: | Graded | ||
| Subject(s): | |||||||
| Tax Law | |||||||
| Description: | |||||||
| 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. | |||||||
| Notes: | |||||||
| Instructor will permit 5 students to write a paper in lieu of an exam. | |||||||
The information in this system is a snapshot of data from the official Student Administration System. Please consult the Student Administration System for up-to-date information. This data was last updated on Thu Jan 8 16:13:05 EST 2009