Course Section | Columbia Law School

Section Description Provided by Instructor

Federal Income Taxation is a pre- or co-requisite; some prior tax experience is recommended.

Method of Evaluation: In-class exam


A national income taxation system at one level provides a regime governing the taxation of domestic transactions and income derived by residents of the country. In addition, however, it must address the international aspects of taxation, including the treatment of revenues derived from within its borders by nonresidents and the treatment of revenues derived outside its borders by residents. In today's global economy these issues have assumed a greater significance than ever. This course will examine the international taxation regimes of the United States with an emphasis on transactions involving business entities.