The goal of this course is to provide a practical and comprehensive foundation in the taxation of multinational banks and financial institutions operating in the United States.

The specific tax law applicable to such institutions is discussed in the context of the business goals of such institutions and the nature of the capital, regulatory, accounting, and credit constraints within which they operate. Upon completion of the course, students will be well versed in how international banks and financial institutions think about tax on a day-to-day basis and they will have developed informed opinions on the cutting edge issues in this sector.

This upper-level doctrinal course provides a practical and comprehensive foundation in the taxation of multinational banks and financial institutions operating in the United States.

Recommended for the following Professional Pathways: Tax; Corporate Transactions and Governance; Financial Services and Compliance

Pre/co-requisite: Federal Income Tax: Individual

Open to Tax LL.M. students.

2 Credits