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Master of Laws (LLM) – Tax Law

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Course Outline

10 sections
1. Income Taxation
100 mins
10 topics
Introduction to Income Taxation Taxable Income Filing Status and Tax Rates Tax Credits and Deductions Taxable vs. Non-Taxable Income
2. Taxation of Investments
80 mins
8 topics
Introduction to Taxation of Investments Taxation of Capital Gains Taxation of Dividends Taxation of Interest Income Taxation of Retirement Accounts
3. Estate and Gift Taxation
90 mins
9 topics
Overview of Estate and Gift Taxation Determining Estate Tax Liability Gift Tax Rules and Exclusions Estate Tax Rates and Credits Estate Tax Planning Strategies
4. Introduction to Tax Law
100 mins
10 topics
Overview of Tax Law Types of Taxes Taxation Principles Taxation Authorities Taxation Process
5. Tax Compliance and Planning
90 mins
9 topics
Introduction to Tax Compliance and Planning Understanding Tax Laws and Regulations Tax Filing Requirements Tax Deductions and Credits Tax Planning Strategies
6. International Tax Law
90 mins
9 topics
Introduction to International Tax Law Tax Residency and Domicile Rules Double Taxation and Methods of Relief Transfer Pricing Rules Controlled Foreign Corporation (CFC) Rules
7. Tax Policy and Legislation
100 mins
10 topics
Introduction to Tax Policy Types of Taxes Tax Legislation Process Tax Policy and Economic Impact Taxation and Social Policy
8. Taxation of Business Entities
80 mins
8 topics
Introduction to Business Taxation Forms of Business Entities and Taxation Taxable Income for Businesses Tax Deductions and Credits for Businesses Capital Gains and Losses for Businesses
9. Tax Dispute Resolution
80 mins
8 topics
Overview of Tax Dispute Resolution Preparing for a Tax Audit Alternative Dispute Resolution Methods in Taxation Tax Appeals Process Negotiation Strategies in Tax Dispute Resolution
10. State and Local Taxation
70 mins
7 topics
Overview of State and Local Taxation Types of State and Local Taxes Taxing Authority and Jurisdiction Taxation of Individuals and Businesses State and Local Tax Compliance
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