週次
|
課程主題
|
課程內容與指定閱讀
|
教學活動與作業
|
學習投入時數（課堂講授）
|
學習投入時數（課程前後）
|
1
|
- Introduction
- Resources for research
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
2
|
Residence rules
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
3
|
Source rules
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
4
|
Threshold for taxing business income
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
5
|
Income Tax Treaties
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
6
|
Mid-term exam
|
|
|
0
|
0
|
7
|
Controlled foreign corporations (CFC) and related rules
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
8
|
Tax treaties: Treaty shopping and the “limitation on benefits” clause
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
9
|
Investigations and the Exchange of information
|
Slides prepared by the instructor
|
Lecture and class discussion
|
|
|
10
|
Tax treaties: Exchange of information
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
11
|
Transfer pricing: history and methods
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
12
|
Transfer pricing: documentation and dispute resolution
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
13
|
Thin capitalization rules
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
14
|
Transnational legal process
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
15
|
International tax policy
|
Slides prepared by the instructor
|
Lecture and class discussion
|
3
|
3
|
16
|
Final Exam
|
|
|
0
|
0
|
17
|
Self-Study
|
Self-Study
|
|
3
|
3
|
18
|
Self-Study
|
Self-Study
|
|
3
|
3
|