Categories: Tax Law International and Comparative Law
Instructor(s)
Christians, AllisonCourse Data
Room 2225 (120-320) 5240 (330-420)
W 1:20pm-4:20pm
Pass/Fail: Yes
Course Description
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.