Revised As of April 21, 2014
International Taxation: Reading Assignment Sheet
Class Date
Topic
1
Monday, January 13, 2014
Introduction to International Tax 2
Wednesday, January 15, 2014
Source Rules
Reading Material
Gustafson: Ch. 1 (pp 1-­‐75)
Gustafson: Ch. 2 (pp 76-­‐99): Garcia case (Supp. pp. 2-­‐7)
Martin Luther King Holiday
3
Wednesday, January 22, 2014
Source Rules (cont.)
Gustafson: Ch. 2 (pp 99-­‐140) Begin Chapter 3 (pp. 141-­‐145)
4
Monday, January 27, 2014
US Trade or Business
Gustafson: Ch. 3 (pp 141-­‐166)
5
Wednesday, January 29, 2014
US Trade or Business (cont.)
Gustafson: Ch. 3 (pp 166-­‐181)
6
Monday, February 03, 2014
US Trade or Business (cont.)
Gustafson: Ch. 3 (pp 181-­‐227)
7
Wednesday, February 05, 2014
Non-­‐US Trade or Business Income
8
Monday, February 10, 2014
9
Wednesday, February 12, 2014
10
Monday, February 17, 2014
11
Wednesday, February 19, 2014
12
Monday, February 24, 2014
13
Wednesday, February 26, 2014
Non-­‐US Trade or Business Income (cont.)
Outbound Taxation (Foreign Tax Credit)
Outbound Taxation (Foreign Tax Credit)
Outbound Taxation (Foreign Tax Credit)
Outbound Taxation (Foreign Tax Credit)
Outbound Taxation (Foreign Tax Credit)
Outbound Taxation (Foreign Income Exclusion)
Controlled Foreign Corporations
Gustafson: Ch. 4 (pp 228-­‐260); Treaty Shopping Articles (Supp. pp. 8-­‐21)
Gustafson: Ch. 4 (pp 260-­‐298)
Gustafson: Finish Chapter 4; Ch. 5 (pp. 302-­‐330); PPL case (Supp. pp. 22-­‐25) Gustafson: Ch. 5 (pp. 302-­‐366); PPL case (Supp. pp. 22-­‐25) Gustafson: Ch. 5 (pp. 366-­‐381)
Gustafson: Ch. 5 (pp. 381-­‐430) Omit Rev. Rul. 87-­‐54 (pp.399-­‐401)
Gustafson: Ch. 5 (pp. 403-­‐453); Read FTC Statistics (Supp. p.26)
14
Monday, March 03, 2014
15
Wednesday, March 05, 2014
Gustafson: Ch. 5 (453-­‐484)
16
Monday, March 17, 2014
Controlled Foreign Corporations
17
Wednesday, March 19, 2014
Controlled Foreign Corporations
18
Monday, March 24, 2014
Controlled Foreign Corporations
19
Wednesday, March 26, 2014
Controlled Foreign Corporations
20
Monday, March 31, 2014
Transfer Pricing
21
Wednesday, April 02, 2014
Transfer Pricing International Tax-­‐Free Exchanges
Gustafson: Ch. 8 (pp. 751-­‐769) Start Ch: 10 (pp. 814-­‐836)
22
Monday, April 07, 2014
International Tax-­‐Free Exchanges
Gustafson: Finish Ch. 10 (pp. 836-­‐880)
23
Wednesday, April 09, 2014
International Sale of Goods
Gustafson: Ch. 11 (pp. 881-­‐940)
24
Monday, April 14, 2014
International Sale of Goods
Gustafson: Ch. 11 (pp. 941-­‐965)
25
Wednesday, April 16, 2014
Intangibles
Gustafson: Ch. 12 (pp. 966-­‐1010)
26
Monday, April 21, 2014
Intangibles
Gustafson: Ch. 12 (pp. 1010-­‐1072)
27
Wednesday, April 23, 2014
Direct Foreign Investment
Gustafson: Ch. 13 (pp. 1073-­‐1117)
28
Monday, April 28, 2014
Direct Foreign Investment
Finish Gustafson: Ch. 13 (pp. 1073-­‐1117); Class Review Questions
Tuesday, April 29, 2014
Reading Day/Make-­‐Up Class if Needed
Gustafson: Ch. 6 (pp. 485-­‐540)
Spring Break
Exam
Wednesday, May 07, 2014
1:00 pm to 4:00 Gustafson: Ch. 6 (pp. 540-­‐556)
Gustafson: Ch. 6 (pp. 556-­‐609); Read Unrepatriated Earnings Articles (Supp. pp.27-­‐32)
Gustafson:Finish Subpart F (pp. 556-­‐609); Begin §1248 (pp. 609-­‐66); Read Schering Plough (Supp. pp. 33-­‐38)
Gustafson: Ch. 6 Finish (pp. 609-­‐663).
Gustafson: Ch. 8 (pp. 710-­‐751)