The course seeks to provide students with an understanding of tax theory as it applies to the United States taxes on cross-border transactions. The US tax system is so complex that trying to understand even a limited area (such as the limitations to the foreign tax credits) could easily take the entire class. Rather than focus on detailed statutory provisions, this course will provide an overview of the statutory structure, highlight some of the policy choices made by the United States in the design of its tax system, and equip you with some basic knowledge about common U.S. cross-border tax concerns.

> 70% attendance requirement

The course consists of a combination of lectures, in-class group discussions, and an exam. Your exam, which takes place on March 1, will be one hour in length. It will cover only material featured in the required reading. The syllabus links labeled “For future reference” are for your use if you would like to do additional reading or research outside of class. The materials there will not be on your exam.

Please log in with your WU account to use all functionalities of read!t. For off-campus access to our licensed electronic resources, remember to activate your VPN connection connection. In case you encounter any technical problems or have questions regarding read!t, please feel free to contact the library at readinglists@wu.ac.at.

You may contact me at srhoffer@iu.edu.

You may contact Kristof Boel at kristof.geert.anton.boel@wu.ac.at.