US Tax Law
Full course description
This course deals with the tax law of the United States of America, with an emphasis on the US Federal income tax and international income tax systems. In particular it addresses:
- regimes applicable to individuals and business associations;
- inbound and outbound transactions;
- Safeguard Legislation Addressing the Ownership of Foreign Corporations by United States Persons, Controlled Foreign Corporations and Passive Foreign Investment Companies; and
- tax planning.