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    

> 70% attendance requirement

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• 1. When writing a seminar paper, the introduction must contain a declaration of the use of AI. If no form of AI was used, a note to this effect is sufficient. If AI was used, the introduction must explain accordingly where and in what form.
  2. For seminar papers, increased attention will be paid to:
• Whether the processed legal status is up-to-date
• Correct/existent citations
• Correct use of abbreviations
• Comprehension
• Errors in the outline