Reading Assignment Set III

Reading Assignment Set III (the final reading set) has been posted.

Class Procedures During Coronavirus-Related Period of No In-Person Meetings (Updated 3/14/20)

The University is encouraging faculty to conduct asynchronous (rather than live) online teaching sessions where feasible, in order to avoid significant technological problems that might otherwise arise from overloading the systems.  As a result, while my initial thinking was to conduct “live” class meetings at our regular class times via Zoom, I have decided instead to rely primarily on a pre-recorded lecture approach.  For each class session, I will record my lecture via Zoom and post it online, so that you can view it at your convenience (by not strictly tying each class session to our normal timeslot, this will also give you additional flexibility as you try to deal with the disruptions in your semester).  Each week I intend to have each class session’s pre-recorded lecture posted (via Zoom) prior to our normal meeting time (i.e., one lecture posted by Tuesday late morning and the other posted by Thursday late morning).  I will email you the link as each session is posted.   I strongly encourage you to keep up with the lectures by watching them the same day so that you do not fall behind.

While this approach will give you the advantage of time-shifting flexibility, its main downside is that you will not be directly involved in the give and take of the classroom (which is particularly relevant when we are doing the pre-assigned problems), and you won’t be able to ask real-time questions.  I plan to try to deal with this in two ways.  First, I plan to convert an hour of our already scheduled Thursday morning class session time to an open “live” office hours session.  By the middle of each week I will send you a Zoom link for a live group session between 11am and 12pm on Thursdays.  These virtual office hour sessions are optional, so you are not required to participate (I won’t be presenting any prepared material; rather, I will merely be available to answer any questions that you might have).  I plan to begin these optional sessions this coming Thursday.  In addition, if any of you would like to schedule an individual appointment to talk, you can contact me by email and I can set up a virtual Zoom session to talk with you at a mutually convenient time.

Although this coming week is considered an extension of spring break, we are still required to make up those class sessions.  Accordingly, in order to prevent us from getting behind (and to help prevent you from being overwhelmed with things late in the semester), I plan to go ahead and post the first two virtual lectures (picking up where we left off with nonbusiness income of foreign persons) on Tuesday and Thursday of this coming week (as mentioned, I will email a link to the Zoom recording of each once they are available).

Reading Assignment Set II

Reading Assignment Set II has been posted.

Assignment for First Class

Prior to the first class, you should download and read the Syllabus.  In addition, you should download Part I of the reading assignments.  You also should have received an email from me containing a 2018 Update Memorandum to the casebook.

For the first class, read the “Introductory and Policy Issues” heading and “Some Basic Principles of U.S. International Taxation” heading of Part I of the reading assignments (i.e., through page 41 of the casebook, and related Update Memorandum paragraphs).

Much of this first assignment is background.  In the first class, we will focus on jurisdiction to tax and basic principals of U.S. international taxation (pp. 16-41).