University of Miami School of Law Course Description - Online System
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Spring 2018
LAW314  A  INTERNATIONAL TAX

Course Description
This class will focus on provisions of the Internal Revenue Code and United States tax law governing the foreign income of United States persons and the United States income of foreign persons. Special attention will be paid to provisions of United States income tax conventions with foreign countries, and provisions of the model conventions issued by the United States Treasury and the Organization for Economic Co-operation and Development (OECD). The course involves intensive study of the "transfer pricing" problem, and the rules both of the United States regulations and the OECD Guidelines on this subject.

Course Schedule
Dates Day Time Room
01-16-2018 - 04-25-2018   TR  2:00 PM-3:20 PM TBD

Course Frequency
This course is usually offered once every academic year

Course Information

Credits: 3
Pass/Fail Option: Yes
Prerequisite: Federal Income Tax I
Grading: Graded
Method of Evaluation: Grades will be based excusively on a multiple choice examination. There will be no "paper option" in this class.
Graduation Requirements Fulfilled By Course:
General
Special Attributes: None
Special Restrictions:
Law Track(s):
Business & Taxation - Specialized
Government & Regulation - Related
International & Comparative Law - Specialized
Bar Subject(s): None
Concentration(s): None

View Book Information  
Professor(s)

LANGBEIN, STANLEY


Biography
Contact Information:
Email: slangbei@law.miami.edu
Phone: (305)284-2637
Office: G379