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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

Catalog text is imported from the reviewed Boston College course snapshot. Confirm eligibility in EagleApps.

Requirements fulfilled

No source-backed degree requirement is attached to this course yet.

Official evaluation summary

4.19 / 5

Based on 42 aggregate responses from BC Avalanche/Blue evaluations.

Data freshness

Course and evaluation data last updated 2026-08-02. Source details and limitations are documented in Data Sources and Methodology.

Instructors

  • Diane Ring
    Fall 2024, Fall 2023 · Official rating 4.80/5
  • James Repetti
    Fall 2025, Spring 2023 · Official rating 4.70/5
  • Stephen Shay
    Spring 2022 · Official rating 3.58/5

Sections

No current section details are available.