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