Four years later, significant changes to that new system are being proposed. In 2017 the United States enacted a historic tax reform package that represents the most significant change to the U.S. Recommended: Prior or concurrent enrollment in Corporate Income Tax Law II (or completion of Corporate Taxation (formerly Taxation II)). Taxation of Domestic Persons With Activities Outside of the U.S)) International Outbound Tax (formerly: U.S. Prerequisite: Corporate Income Tax Law I (or Corporate Taxation (formerly Taxation II)) International Tax (or U.S. Students will be expected to have a working knowledge of corporate taxation, and transactional aspects of subpart F and the foreign tax credit rules. The course will cover the tax consequences of outbound transfers of assets, foreign-to-foreign transfers of assets, and inbound transfers of assets. The course will cover a broad range of topics with particular emphasis on the tax consequences of cross-border reorganizations, liquidations and taxable acquisitions and dispositions. persons doing business overseas and foreign persons doing business in the United States. This course is designed for those students that wish to gain a deeper understanding of the effect of certain U.S.
GGU LAW COURSE CATALOG PROFESSIONAL
Georgetown Law's online programs, which include the Executive LLM in Taxation, Executive LLM in Securities & Financial Regulation, MSL in Taxation, and Certificates in International Tax and State and Local Tax, will not lead to professional licensure and will not qualify a student to sit for any state bar exam. For more information on state authorization, including state complaint processes and refund policies the university is required to comply with, please visit Georgetown's office of Compliance and Ethics web page: įor more information on SARA please visit: ĭisclosure Regarding Professional Licensure Georgetown is also authorized separately to deliver online education to students residing in California. Georgetown Law is a member of the State Authorization Reciprocity Agreement (SARA), which allows online programs that demonstrate compliance with their home state's authorization requirements to enjoy reciprocal authorization in all other SARA states, which include D.C., Puerto Rico, and all U.S. Note on State Authorization to offer Online Programs Stafford Smiley, Faculty Advisor, International Tax Program