Faculty & Staff
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Paul
R. McDaniel James J. Freeland Eminent Scholar in Taxation and Professor of Law Box 117627 / Gainesville, FL. 32611-7627 e-mail: mcdaniel@law.ufl.edu 352.273.0924 / Fax: 352.392.7647 |
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Courses
- LAW 7614 - (3 credits)
- U.S. INTERNATIONAL TAX I - Section 5972
The tax definition of resident; the distinction between domestic and foreign entities; taxation of business income and nonbusiness income of foreign persons; taxation of income of trades or businesses carried on by foreign persons in the U.S.; special rules on U.S. real property interests; and branch profits and branch interest taxes.
- LAW 7931 - (2 credits) - TAX TREATIES - Section 5975 This course examines the principal issues raised by model and bilateral tax treaties. The tax treaty making process is reviewed. Then the most important treaty articles are analyzed by comparing the Model U.S. and OECD income tax conventions with U.S. tax treaties with a developed county, a newly industrialized country, and a developing country. The course is a limited enrollment class and is open only to students simultaneously enrolled in International Tax I.