School of Law

SOLM123 US International Taxation (Sem 1)

Module Description

The module is designed to cover the structure, principles, rules and application of the US international tax system.  In particular, it will cover the US tax principles and rules that apply to US and foreign entities and individuals engaged in cross-border operations and transactions.  Coverage will include jurisdictional principles, the inbound and outbound regimes, income tax treaties and the treatment of corporations and shareholders.  The module will also cover the taxation of trusts, estates and gifts, reporting requirements and tax administration and procedure, all with a focus on the cross-border context.  The module will examine how the system operates in practice and also consider US tax policy in these areas.

Applicable Groupings

  • LLM in Commercial and Corporate Law
  • LLM in International Business Law
  • LLM in Tax Law

Mode of Assessment

Final Assessment Exercise

Credits

30 Credits