Levin College of Law
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International Tax Law

Course Number: Credits:


  • Income Taxation(LAW 6600)

The seminar focuses on tax avoidance and abuse in the international context for U.S. persons. Methods that U.S. persons use to reduce U.S. taxes through offshore structuring will be discussed. Actions that have been taken to curb tax avoidance and abuse by both individuals and corporations will be included, as well as legislative proposals to further curtail tax planning. Topics include U.S. citizenship as a basis for taxation, expatriation, corporate inversions, Foreign Account Tax Compliance Act (FATCA), Base Erosion and Profit Shifting (BEPS), and taxation of the digital economy. The student’s grade will be based on seminar participation and a written paper. Income Taxation is a prerequisite; no other tax classes are required to take this seminar.