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 |