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LAW SCHOOL (W74)  (Dept. Info)Law  (Policies)SP2025
W74 LAW 727CInternational Taxation (Rosenzweig)3.0 Units
Description:Pre/co-requisite: Federal Income Tax (although Prof. Rosenzweig will entertain requests for a waiver of this requirement from students who believe that special circumstances warrant an exception for them). This course provides an introduction to the United States system of taxation of income earned outside the United States by US citizens and residents (including US corporations) and income earned within the United States by nonresident individuals and foreign corporations. The course will cover issues including jurisdiction to tax, sourcing of income and deductions, net income tax on operating a US trade or business, gross income tax on US non-business income, the foreign income exemption for US corporations, and double tax relief methods for US individuals. The course will also consider certain reforms currently under negotiation at the OECD such as a global minimum corporate tax and taxation of global digital businesses. The course grade will be based predominately on a three-hour in-school final examination, which will consist primarily of short essay questions. The final will be open book. Pre/co-requisite: Federal Income Tax (although Professor Rosenzweig will entertain requests for a waiver of this requirement from students who believe that special circumstances warrant an exception for them). [BCCCR Requirement: this course contains 3 hours of BCCCR instruction.]
Attributes:Law: BCCCR, COIFGR, GENUP, GRD TAX, LCU
Instruction Type:Classroom instruction Grade Options:C Fees:
Course Type:HomeSame As:N/AFrequency:None / History
Label

Home/Ident

A course may be either a “Home” course or an “Ident” course.

A “Home” course is a course that is created, maintained and “owned” by one academic department (aka the “Home” department). The “Home” department is primarily responsible for the decision making and logistical support for the course and instructor.

An “Ident” course is the exact same course as the “Home” (i.e. same instructor, same class time, etc), but is simply being offered to students through another department for purposes of registering under a different department and course number.

Students should, whenever possible, register for their courses under the department number toward which they intend to count the course. For example, an AFAS major should register for the course "Africa: Peoples and Cultures" under its Ident number, L90 306B, whereas an Anthropology major should register for the same course under its Home number, L48 306B.

Grade Options
C=Credit (letter grade)
P=Pass/Fail
A=Audit
U=Satisfactory/Unsatisfactory
S=Special Audit
Q=ME Q (Medical School)

Please note: not all grade options assigned to a course are available to all students, based on prime school and/or division. Please contact the student support services area in your school or program with questions.