Apart from their assigned mod courses, 1L students may only enroll in courses offered as 1L electives. A complete list of these courses can be found on the 1L Elective Listings page. 1L students must use the 1L class number listed on the course description when enrolling.
259.1A sec. 001 - International Tax Law (Spring 2026)
Instructor: David L Forst
Instructor: Michael D Knobler (view instructor's teaching evaluations - degree students only)
Instructor: Ariel Love
Instructor: Larissa Neumann (view instructor's teaching evaluations - degree students only)
Instructor: Julia V Ushakova-Stein (view instructor's teaching evaluations - degree students only)
View all teaching evaluations for this course - degree students only
Units: 2
Grading Designation: Graded
Mode of Instruction: In-Person
Meeting:
Tu 3:35 PM - 5:25 PM
Location: Law 141
From January 13, 2026
To April 21, 2026
Course End: April 21, 2026
Class Number: 34111
Enrollment info:
Enrolled: 0
Waitlisted: 0
Enroll Limit: 15
As of: 11/05 06:49 PM
This course examines the United States federal income taxation of international operations and transactions, including international joint venture and M&A transactions. Topics will include income sourcing, foreign tax credits, Subpart F, GILTI, FDII, BEAT, international transfer pricing rules, and international tax treaties. It is strongly recommended that students have already completed, or be concurrently enrolled in, a course in corporate taxation.
The instructors have extensive experience in international tax advising and court practice and are attorneys, or former attorneys, at Fenwick & West.
Exam Notes: (F) In-class Final Exam
(Subject to change by faculty member only through the first two weeks of instruction)
Exam Length: 1.5 hours
Course Category: Tax Law and Policy
This course is listed in the following sub-categories:
Business Law
International and Comparative Law
If you are the instructor or their FSU, you may add a file like a syllabus or a first assignment to this page.
Readers:
No reader.
Books:
Instructor has indicated that no books will be assigned.