Syllabus

Title
4951 US State Taxation of Foreign Taxpayers in the Digital Economy
Instructors
Dr. Walter Hellerstein
Contact details
ashrita.prasad.kotha@wu.ac.at
Type
VUE
Weekly hours
1
Language of instruction
Englisch
Registration
02/11/21 to 02/14/21
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Foreign Tax Law
Foreign Tax Law
Dates
Day Date Time Room
Thursday 06/10/21 03:00 PM - 06:30 PM Online-Einheit
Friday 06/11/21 03:00 PM - 06:30 PM Online-Einheit
Saturday 06/12/21 02:30 PM - 05:30 PM Online-Einheit
Wednesday 06/23/21 09:00 AM - 10:30 AM Online-Einheit

On this page:

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Contents
Introduction to U.S. sub-national / state (direct and indirect) tax law as applicable to cross-border / international transactions and foreign taxpayers.
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Learning outcomes

After this course, students are able to:

- answer questions relating to the US subnational states’ power to impose direct and indirect taxes, the federal constitutional limitations on the states’ taxing power, and the relationship of federal (national) taxes to state (subnational) taxes

- answer questions relating to international transactions subject to US sub-national (direct and indirect) tax laws 

- evaluate cases involving US sub-national (direct and indirect) taxes applicable to cross-border/international transactions and foreign taxpayers

- compare US sub-national (direct and indirect) issues with international OECD BEPS developments relating to digital economy and platforms    

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Attendance requirements

> 70% attendance requirement

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Teaching/learning method(s)
Lecture
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Assessment
discussion (5%), participation (5%), positive degrees on written exam (90%)
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Other
Further specific lecturing material will be provided by the institute 2 weeks before the lecture starts.The offered courses change each semester and are usually held by foreign guest professors.
Last edited: 2021-05-14



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