The module covers the US tax rules that apply to the inbound and outbound operations and transactions of individuals and corporations. It also examines the US tax treaty network. The module looks at how the system operates in practice as well as the domestic and international contexts and US international tax policy.
The US economy is one of the world’s largest and the United States is a highly sophisticated and innovative tax jurisdiction. The US tax system is therefore relevant to tax practitioners and businesspeople around the world. The module gives students a strong understanding of the US international tax system. It also provides students with the knowledge and skills necessary to explore the US tax system in greater depth.
Explore the system in greater depth, identify problematic aspects of the current system, formulate reasoned arguments regarding the system and propose alternatives to existing rules.
4,500 word essay and 4 hours exam
30 Credits