Faculty & Staff
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Lawrence
Lokken Hugh Culverhouse Eminent Scholar in Taxation Box 117625 / Gainesville, FL 32611 e-mail: lokken@law.ufl.edu 352.273.0933 / Fax: 352.392.7647 |
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Courses
- LAW 7602 - Income Taxation
I (3 credits)
Tax problems of individual taxpayers; problems incident to the sale, exchange and other disposition of property, including recognition and characterization concepts. - LAW 7614 - U.S. International
Tax I (2 credits)
Tax definition of resident; distinction between domestic and foreign entities; taxation of business income and nonbusiness income of foreign persons; taxation of income of trades or business carried on by foreign persons in the U.S.; special rules on the U.S. real property interests; and branch interest taxes. - LAW 7615 - U.S. International
Tax II-LLM (2 credits)
The foreign tax credit; special rules on controlled foreign corporations; foreign currencies; and cross-border transfers in nonrecognition transactions.
Prerequisite: U.S. International Tax I - LAW 7683 - Transfer
Pricing (2 credits)
Transactions between related entities in connection with the tax requirement that such transactions be priced as if between unrelated persons. - LAW 7931 - Tax Treaties
(2 credits)
Bilateral income tax convention between countries to alleviate double taxation of income from international investments and activities and to provide for exchanges of tax information and consultation between tax authorities. - LAW 7931 - International
Tax Policy Seminar (2 credits)
Issues related to a country's taxation of foreign persons deriving income and doing business in the country, including policies affecting a country's basic system for taxing international income, the debate over so-called harmful tax competition, and selected topics in tax treaties.