International Tax – 6627

The course examines U.S. taxation of foreign individuals and corporations earning U.S. source income from activities in this country, taxation of U.S. citizens and residents abroad, taxation of business and investment activities of U.S. persons, companies and subsidiaries operating abroad, foreign tax credits, transfer pricing issues, the use and applicability of tax treaties, and the obligations under U.S. law for U.S. persons to report interests in and transactions with foreign accounts.

It is strongly recommended that students have taken at least one tax course before taking this course. It may be possible to take another tax course concurrently with International Tax to comply with this recommendation, but discussions with the Professors in these cases are recommended.


Strongly recommended prereq of 6100/5100 or other tax coursework, or consultation with the instructors.

Subject Area
Business Law *
International Law *
Tax Law
Student Year
Upper Division
Grade base
A - F
Course type