Reading Assignment Set III
Reading Assignment Set III has been posted.
Make-up Class – Wednesday, April 3
Our make-up class will be on Wednesday, April 3, at 12:30pm in Eck 2173. The class will be recorded for those unable to attend.
Thursday, February 22, Class Rescheduled
We will not meet on Thursday, February 22. That class will be rescheduled to a future date.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.
For the first class, read the “Introductory and Policy Issues” heading and “Some Basic Principles of U.S. International Taxation After the 2017 Act” heading of Part I of the reading assignments (i.e., through page 47 of the casebook).
Much of this first assignment is background. In the first class, we will focus on jurisdiction to tax and basic principles of U.S. international taxation (pp. 16-47). Do not get bogged down in the details–we will spend time on the details throughout the semester.