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QLLM429 US International Taxation (Sem 1)

Module description

The module will cover the structure, principles, rules and application of the US international tax system.  In particular, it will cover the US tax principles and rules that apply to US and foreign entities and individuals engaged in cross-border operations and transactions.  Coverage will include jurisdictional principles, the inbound and outbound regimes, income tax treaties and the treatment of corporations and shareholders.  The module will examine how the system operates in practice and also consider tax policy of the regime.


QLLM430 US International Taxation Advanced Topics

Applicable Groupings

Mode of Assessment

7,500 word course essay


22.5 Credits

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