870 International Tax - §001, Spring 2012

Categories: Tax Law International and Comparative Law

Instructor(s) Christians, Allison

This course considers how the United States tax system deals with globalization. The course examines jurisdictional and sovereignty issues, rules for allocating income and deductions to various countries, the problem of multiple taxation and regulatory and treaty solutions, and how tax rules both encourage and prevent outsourcing and offshoring.

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