International Tax (Sanchirico)
Faculty
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| Chris William Sanchirico Samuel A. Blank Professor of Law, Business, and Public Policy; Co-Director, Center for Tax Law and Policy csanchir@law.upenn.edu |
Additional Information
Skills Training
Other Professional Skills:
Grading
15% Participation,
85% Exam
Exam
Multiple Choice,
Short Answer,
Essay,
Take Home,
Open-Book
No
Class meets in person.
Meeting Times/Location
MW 3:00PM - 4:20PM
Tanenbaum Hall 320
Category
Upper-Level
Credits
3.0
International taxation plays an increasingly central role in the modern global economy. It is among the most salient policy issues of the day, and one of the chief points of contention between the U.S. and its trading partners. Moreover, it is a primary determinant of the business structures of the most prominent companies in the world, including major US multinationals like Apple, Alphabet, and Cisco. This basic course on international taxation will focus on both the U.S. taxation of U.S. persons engaged in international activities (outbound taxation) and the U.S. taxation of foreign persons engaged in U.S. activities (inbound taxation). The three goals of the class are to provide an overview of relevant law with an emphasis on logical structure and fundamental connections, to help students develop their statute/regulation reading comprehension skills, and to identify and wrestle with current salient international tax policy issues.
Business and Corporate Law Learning outcomes: Demonstrate a core understanding of business and corporate law; Perform legal analysis in the context of business and corporate law; Communicate effectively on topics related to business and corporate law; Demonstrate an understanding of the interconnection between the world of business and finance and that of business and corporate law, and how they affect other areas of law and society.
International and Comparative Law Learning outcomes: Demonstrate a core understanding of international and comparative law, both substantively and procedurally; Perform legal analysis in the context of international and comparative law; Communicate effectively on topics related to international and comparative law; Demonstrate an understanding of the role of international and comparative law, and their interconnection with domestic law.
International Corporate and Trade Law
Intellectual Property and Technology Law Learning outcomes: Demonstrate a core understanding of intellectual property law; Perform legal analysis in the context of intellectual property law; Communicate effectively on topics related to intellectual property; Demonstrate an understanding of the interconnection between technology and intellectual property, and how they affect other areas of law and society.
Tax Law Learning outcomes: Demonstrate a core understanding of tax law and policy; Perform legal analysis in the context of tax law and policy; Communicate effectively on topics related to tax law and policy; Demonstrate an understanding of how tax law and policy affect other areas of law and business.
Administrative and Regulatory Law Learning outcomes: Demonstrate a core understanding of administrative and regulatory law and the administrative process, including the role of statutory authorization and work of administrative agencies; Perform legal analysis in the context of administrative and regulatory law; Communicate effectively on topics related to administrative and regulatory law; Demonstrate an understanding of the role administrative and regulatory law play in our legal system and in society as a whole.
Textbooks
"International Taxation" by Joseph Isenbergh and Brett Wells |