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. The course treats specific sections and regulations, but also deals with the conceptual underpinnings of international taxation, leaving students with a knowledge of the rules and the reasons for those rules. The London courses are offered in London as part of the Pace London Law Program with University College London. For information about the International Law Program at Pace, please contact Professor Gayl Westerman .