1122 U.S. Subnational Tax Law
Dr. Walter Hellerstein
Contact details
Weekly hours
Language of instruction
09/07/23 to 09/10/23
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Day Date Time Room
Monday 01/22/24 09:00 AM - 12:30 PM D5.0.001
Tuesday 01/23/24 09:00 AM - 12:30 PM TC.1.02
Wednesday 01/24/24 09:00 AM - 12:00 PM TC.1.02
Wednesday 01/31/24 10:30 AM - 11:30 AM TC.2.02
Introduction to U.S. sub-national / state (direct and indirect) tax law as applicable to cross-border / international transactions and foreign taxpayers.
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    

Attendance requirements

> 70% attendance requirement

Teaching/learning method(s)
discussion (5%), participation (5%), positive degrees on written exam (90%)

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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.
    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
Last edited: 2023-10-16