The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help
American University Washington College of Law    
 
    
 
  Oct 23, 2017
 
2016-2017 Catalog [ARCHIVED CATALOG]

LAW - 624 U.S. International Taxation


(3 hrs.)

An introduction to U.S. taxation of U.S. and foreign persons engaged in international activities. Topics include U.S. jurisdiction to tax, tax treaties, allocation of income, transfer pricing, foreign tax credits, etc. We will discuss the recent changes in legislation pertaining to U.S. international tax rules under the JOBS Act of 2004. The goal of the class is to provide an overview of the relevant law, giving due respect to its complexity and the policies underlying it, and to identify and tackle the types of issues that most frequently arise. Field, Cirmizi Spring