Students will receive an overview of the Unites States domestic tax system with a focus on introducing the United States’ treatment of inbound and outbound transactions.  Students will learn basic reporting requirements for foreign asset holdings, the treatment of U.S. citizens and tax residents who earn money abroad, and the treatment of nonresident taxpayers who conduct transactions connected to the United States.  The course also will provide an overview of the United States Model Income Tax treaty.  Students will leave the course prepared to spot basic legal issues and to progress to more advanced courses on United States international transactional tax planning.

> 70% attendance requirement

The course consists of a combination of lectures, in-class group discussions, and an exam. Your exam, which takes place on February 20, will be one hour in length. It will cover only material featured in the required reading. The syllabus links labeled “For future reference” are for your use if you would like to do additional reading or research outside of class. The materials there will not be on your exam.

Please log in with your WU account to use all functionalities of read!t. For off-campus access to our licensed electronic resources, remember to activate your VPN connection connection. In case you encounter any technical problems or have questions regarding read!t, please feel free to contact the library at readinglists@wu.ac.at.

You may contact me at srhoffer@iu.edu.