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International Tax

NOTE: The Fall 2020 IL section is not available for general registration. Questions should be directed to Associate Dean Libby Davis.

Description: This course is an introduction to the principal elements of the U.S. taxation of international transactions. The first part of the course will address the way in which individual and corporate foreign taxpayers are taxed in the United States. The second part will deal with the way in which U.S. individual and corporate taxpayers are taxed on income earned in other countries. The impact of tax treaties will be addressed in both parts of the course.

In lieu of an exam, students will prepare a memorandum for each part of the course regarding the tax consequences of specified international situations and transactions. Several weeks will be allowed for the preparation of each of these assignments, which take the form of memoranda to a senior partner in a law firm rather than law review articles.

Prerequisite: Income Taxation I

With professor permission, meets the WIE requirement.

The American Bar Association accreditation standards require students to regularly attend the courses in which they are registered. Lewis & Clark expects students to attend classes regularly and to prepare for classes conscientiously. Specific attendance requirements may vary from course to course. Any attendance guidelines for a given class must be provided to students in a syllabus or other written document at the start of the semester. Sanctions (e.g., required withdrawal from the course, grade adjustment, and/or a failing grade) will be imposed for poor attendance.