Courses 2022 - 2023

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LAW T 508 U.S. Aspects of International Taxation

Credits: 5-6, Max 6


Analyzes principles of "inbound" and "outbound" investment in the U.S., including effectively connected income, source of income, tax treaties, treaty shopping, permanent establishments, the mitigation of double taxation, and the treatment of controlled foreign corporations and other multinational enterprises with a U.S. presence.

Winter, 5 Credit(s)

Asynchronous
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