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
20% Participation,
80% Exam
Exam
Multiple Choice,
Short Answer,
Take Home,
Open-Book
No
Class meets in person.
Course Continuity
Students are encouraged to stay home if you are ill or experience flu-like symptoms. If you miss a class for any reason, it is still your responsibility to make up the work missed.
I offer the following to students who miss class due to illness:
- If a student must miss class, the student should obtain the notes from classmates, review those notes, and then email the professor for an appointment to go over the class.
- Please make an appointment to meet with me and I will review/answer questions about what you missed.
Meeting Times/Location
MW 3:00PM - 4:20PM
Tanenbaum Hall 345
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.
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.
Textbooks
"International Taxation" by Brett Wells |