LAWS 7756 International Tax
This course examines U.S. income tax laws and policies relating to the taxation of foreign income of U.S. persons and U.S. income of foreign persons. Emphasis will be on fundamental issues, such as jurisdiction to tax, source of income, U.S. taxation of foreign persons, relief from double taxation of income subject to taxing jurisdiction of two countries, U.S. taxation of foreign income earned by foreign entities owned by U.S. persons, transfer pricing in transactions between related parties, and income tax treaties. Reference will be made to how other countries address these international tax issues.
Course overview
- Department
- Law
- School
- LAW
- Credits
- 3
- Level
- Graduate
- Offered
- Every Fall
Catalog details
- Prerequisites
- LAWS9926
Course evaluations
- Course rating
- 4.19 / 5 · Very Good
- Instructor rating
- 4.43 / 5 · Very Good
- Terms evaluated
- 5
| Term | Instructor | Course overall | Instructor overall | Well organized | Clear learning objectives | Intellectually challenging | Helpful assignments | Applicable beyond course | Attendance necessary | Weekly effort | Responses |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Fall 2025 | James Repetti | 4.6 | 4.6 | 4.6 | 4.6 | 4.8 | 4.6 | 4.8 | 4.8 | — | 5 of 9 |
| Fall 2024 | Diane Ring | 4.2 | 4.6 | 4.4 | 4.5 | 4.9 | 4.1 | 4.1 | 4.8 | 4–6 hrs/week | 10 of 12 |
| Fall 2023 | Diane Ring | — | — | — | — | — | — | — | — | — | 10 of 10 |
| Spring 2023 | James Repetti | 4.8 | 4.8 | 4.6 | 4.8 | 4.8 | 4.8 | 4.6 | 5.0 | 4–6 hrs/week | 5 of 8 |
| Spring 2022 | Stephen Shay | 3.2 | 3.6 | 3.7 | 3.6 | 4.5 | 3.8 | 3.7 | 4.0 | — | 12 of 20 |