Law 224 - U.S. International Taxation

Kimberly Clausing

Kimberly Clausing

Eric M. Zolt Chair in Tax Law and Policy
B.A. Carleton College, 1991
M.A. Harvard University, 1993
Ph.D. Harvard University, 1996
UCLA faculty beginning January 2021
Course Description:

This course considers legal and economic issues surrounding the taxation of multinational companies. We examine the rationale for corporate taxation as well as the challenges raised when levying a corporate tax on multinational companies. Topics include principles of international taxation, tax treaties, worldwide and territorial systems of taxation, and the problems associated with establishing the source of income in a global economy, including the erosion of the tax base due to international tax avoidance. We examine tax competition among countries as well as attempts to enhance international cooperation in matters of international taxation.  We also discuss proposals for systemic reform of international tax regimes.

Course Learning Outcomes:

1. Interpret key provisions of international tax law
2. Understand legal and economic concepts regarding the taxation of multinational companies
3. Provide thoughtful advice to policymakers on the pros and cons of particular proposals in the area of international taxation

Course Information:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Kimberly Clausing 21S 224 LEC 1 TR 11:00 AM - 11:55 AM 2.0 No No
  Pre or Co-requisite: Law 220. Federal Income Tax. Early drop deadline: 3/18/2021.
Textbook Information:
Textbook for Spring 2021 LEC 1
Isenbergh and Wells. International Taxation  4th ed.  
ISBN: 9781684673636. Foundation Press. REQUIRED $49.00
Business & Tax Law;