Course | Columbia Law School

This seminar will consider the fundamental policy issues in international income taxation as well as important current proposals for change. Materials for the course will include analyses by government entities and articles from both the legal and economic literature. Students will be required to write response papers to the readings and a term paper. Papers may qualify for the minor writing requirement and in unusual circumstances the major writing requirement with the permission of the instructors. The federal income tax course is a prerequisite. This seminar can be taken simultaneously with International Taxation, but this is not a requirement. Registration will be limited to approximately 15 students.