Mar 12, 2026  
USC Catalogue 2025-2026 
    
USC Catalogue 2025-2026

LAW 793 International Taxation

Units: 3
Terms Offered: FaSp
Explores taxation of inbound and outbound international transactions, including source rules, the Foreign Tax Credit, Subpart F, taxation of intangible income, and other topics.
Prerequisite: LAW 600 
Registration Restriction: This course is only open to Gould students.
Instruction Mode: Lecture
Grading Option: Numeric