International Aspects of U.S. Income Taxation

LEX 7401-001, CRN 25539

Announcements:

• Last taught, Winter 2008. I expect to teach the course again in academic year 2009/10, but it has not yet been scheduled.

Class Materials

• Assignments-1, Assignments-2 (revised March 18, 2008)
• Introductory Memo, Winter 2008
• Syllabus, Winter 2008 (as of March 17, 2008)
• A Student's Guide to Tax Courses at Wayne Law School, by Professor Michael J. McIntyre (Some information and advice about the tax offerings at the Law School for students considering law school courses in the tax field).

• Course Materials (McIntyre, International Taxation). These materials are password protected.

Cover

Part 1, Chapters 1-5 (Jurisdiction to Tax)

Part 2, Chapters 6-10 (Taxation of Foreigners)

Part 3, Chapters 11-15 (Source Rules)

Part 4, Chapter 16-17 (Tax Treaties) (fixed --- includes Top-Tip)

Slides

Part 5, Chapters 18-20 (Foreign Tax Credit)

Slides

Guardian Industries

Part 6, Chapter 22 (Transfer Pricing)

Slides

Part 7 Chapters 25-29 (Controlled Foreign Corporations)

Slides

How to play Hopscotch: Rules, Video Link, Rules2

US Tax Code, Selected International Sections

• Internal Revenue Code, Selected International Tax Provisions (2007). Cover. Two-column typeset version (138 pp.) with contents and page numbering, suitable for printing.

Treasury Regulations

U.S. Resident Alien

• 301.7701b-1 through -9 (2006)

Taxation of Foreigners

• 1.871-1 through -2 (2006)

Source of Income

• 1.861-1 through -7 (2006)
• 1.862-1 (2006)
• 1.863-0 through -3 and -6 (2007)
• 1.864-4 (2006)

Foreign Tax Credit

• 1.901-1, -2 (2006)
• 1.903-1 (2006)

Transfer Pricing

• 1.482-1
• 1.482-2
• 1.482-9 (proposed, 2003)

Subpart F

• 1.951-1 (2006)
• 1.952-1 (2006)
• 1.954-2, -3 (2006)
• 1.958-1, -2 (2006)

Tax Treaty (Taxation and Development) Website

For access to my Taxation and Development (TAD) website, with extensive materials on tax treaties, please click here.

In the News

• Holding Back the Banks (offshore bank fraud) (PDF)
• Tax Scandal in Germany (New York Times, Feb. 18, 2008) (PDF)

Fun and Games

• Back to Back (Tax song sung to tune of Cheek to Cheek).
• Cheek to Cheek (Fred Astaire --- See Aiken Case), MP3
  • Excerpt (831 KB)
  • Full (3.04 MB)
• Cheese Shop (Monty Python). Video Link. Text.

Tax Treaties and Other Stuff

• IRS Pub. 515, Withholding of Tax on Nonresidents
• U.S./Israel (1993)
• U.S./Canada (1997)

Old Exams

• Winter 1995
  • Answers to W95
• Fall 1996
• Winter 1999
• Winter 2002
  • Answers to W02
• Winter 2003
• Answers to W03
• Winter 2004
• Winter 2006
• Winter 2007
  • Answers to W07
• Winter 2008
  • Answers to W08