A paper option in lieu of a final examination is available. The seminar is divided in two parts. In the second part it investigates selected topics through research. The course examines sources and evidence of international law, subjects of international law, peaceful settlements of disputes, use of force, relation of international law to municipal law, and state responsibility for injuries to aliens. This seminar examines in-depth a selected subject in international law, such as the law of the sea or international human rights.
Students follow developments in the field and prepare papers analyzing significant problems.
This is an introductory course covering the taxation of international activities and business. It covers the U.S. rules applying to both inbound and outbound activities and deals with the impact of tax treaties in this area. The key areas of status of taxpayer, source of income, the U.S. foreign tax credit system, controlled foreign corporations are studied. Students also learn the rules applicable to transfers of assets to foreign entities. Although Corporate Taxation is not a prerequisite, students should have a keen intellectual interest in taxation.