International Aspects of U.S. Income Taxation

Exam Announcements (Fall 2012):

Grading Completed and Submitted

I've completed the grading and will post the essay questions on the web site soon. You will be able to pick up your bluebooks after the grades have been approved by the Dean's Office and posted by the Records Office. The scores range from a high of 73/100 (A+) to a low of 39/100 (B-).

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Assignments

Assignment for First Week: Residence & Source Jurisdiction

• Text: Part I: ch. 1-3 (get password from Twain or from me or my secretary)
• Code: §§ 7701(a), 7701(b), 7701(o)
• Regs: Reg. §§ 301.7701(b)-1, 301.7701(b)-9

Class Materials

McIntyre, International Taxation.

• Cover
• Part 1, Chapters 1-5 (Jurisdiction to Tax)
  • Slides
  • Chapter 1
  • Chapter 2
  • Chapter 3
  • Chapter 4
  • Chapter 5 (Problems)
• Part 2, Chapters 6-10 (Taxation of Foreigners)
  • Chapter 6-10
    • SOI 2009, Foreign Recipients of U.S. Income
    • Slides
• Part 3, Chapters 11-15 (Source Rules)
  • Chapters 11-15 (Warning, ch. 15 not updated)

• Part 4, Tax Treaties Materials
  • Top Tip Planning Problem
  • U.S. PE Rules
  • Slides
• Part 5, Chapters 18-20 (Foreign Tax Credit)
  • Chapter 18 (Qualification for Credit)
  SOI, Spring 2009, Individual Foreign-earned Income and Foreign Tax Credit, 2006
  • SOI, Summer 2008, Corporate Foreign tax Credit, 2004
  • Chapter 19 (Indirect Credit)
  • Chapter 20 (Limitation on Credit)
  • Slides
• Part 6, Chapter 22 (Transfer Pricing)
  • Chapter 22
  • Challenging the Status Quo: The Case for Combined Reporting, Tax Management Transfer Pricing Report, Vol. 20 No. 22, pp. 1165-1173 (March 22, 2012).
  • India and TNMM
• Slides
• Part 7 Chapters 25-29 (Controlled Foreign Corporations)
  • Chapters 25, 26, 29
  • slides
• How to play Hopscotch: Rules, Rules2, Video Link