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The University of Texas at Austin School of Law
  2. Course Schedule

International Tax

  • Semester: Fall 2016
  • Course ID: 374R
  • Credit Hours: 3
  • Unique: 28930

Course Information

  • Grading Method: Pass/Fail Not Allowed

Registration Information

  • Upperclass-only elective

Meeting Times

Day Time Location
MON, TUE 2:15 - 3:30 pm TNH 3.126

Evaluation Method

Type Date Time Location
Paper
Final exam December 14, 2016 8:30 am A-Z in 2.139

Description

This course examines the U.S. income tax laws and policies relating to the taxation of foreign persons' investment or business activities in the United States ("inbound") and U.S. persons' direct or indirect investment or business activities in other countries ("outbound"). After an introductory overview, it addresses the taxation of inbound activities, covering, principally, the topics of residence, the source of income and deductions, the taxation of investment activities (including portfolio investment and real estate investment), and the taxation of U.S. business activities of foreign persons. The subsequent consideration of the taxation of outbound activities concentrates primarily on the foreign tax credit system and the various anti-deferral regimes (principally Subpart F). Throughout, the course examines the relevant U.S. domestic law and treaty provisions. The grade for the course will be based 50 percent on a final examination and 50 percent on a tax policy paper. Prerequisite: Federal Income Tax

Textbooks ( * denotes required )

Taxation of International Transactions *
Gustafson, Peroni & Pugh
West Academic , edition: 4th
International Income Taxation--Code and Regulations--Selected Sections *
Robert J. Peroni, coord. ed.
Wolters Kluwer/CCH , edition: 2016-2017

Instructors

Headshot of Peroni, Robert J. Peroni, Robert J.
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Important Class Changes

Date Updated
12/05/2016 Exam information updated
Instructor(s) updated