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Tulane Law School

Tulane Law School strives to create opportunities that enhance our students' practical skillsets in order to better prepare them for their jobs following law school. Through partnerships with local legal professionals, alumni, employers and law school faculty, Tulane Law works to supplement the classroom experience with programs such as Intersession "Boot Camp", externships, judicial clerkships and pro bono opportunities.

Tax: International Tax

Course Description
This course introduces the United States taxation of U.S. and foreign persons engaged in international activities. Topics surveyed will include both inbound transactions (i.e., the U.S. taxation of foreign persons and foreign investments in the United States) and outbound transactions (i.e., the U.S. taxation of U.S. persons and businesses earning income outside of the United States). Specific topics may include: residency and domicile; source rules for income and deductions; taxation of businesses and nonbusiness income of foreign persons; mitigation of double taxation of income of U.S. residents; anti-deferral regimes aimed at limiting deferral of income by U.S. persons; the principles and application of U.S. tax treaties; and transfer pricing. Income Tax is a prerequisite for this course, except with permission of instructor. (3 credits)
Upcoming Semester Offered
Spring 2016

Academic Programs Contact:
Office of Academic Services
Weinmann Hall, Suite 204
6329 Freret Street
New Orleans, LA 70118
tel 504.865.5935
fax 504.862.8373

Admission Contact:
Office of Admission
Weinmann Hall, Suite 203
6329 Freret Street
New Orleans, LA 70118
tel 504.865.5930
fax 504.865.6710

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