INTERNATIONAL LAW AND ORGANIZATIONS (3 credits)
This is the introductory course in international law, covering the nature and sources of international law and its major developments. This course introduces students to the basic law of the international organizational system, including the United Nations and UN specialized agencies. The course introduces concepts of international law and how they achieve legitimacy in the international system through United Nations organs and conferences, the International Court of Justice, the International Law Commission, treaty bodies and state practice. The law of foreign sovereign immunity and the act of state doctrine are considered along with the role of international law in the U.S. legal system and the allocation of foreign affairs powers between the President and Congress. Selected topics that may be explored include international claims (including expropriation law), human rights, norms governing the use of force, and the law of the sea and environmental issues.
ADVANCED U.S. TAXATION OF INTERNATIONAL INCOME (1-2 credits)
Advanced subjects in international taxation, including:
- analysis of the deferral concept in international transactions
- the foreign tax credit limitation provisions and look-through rules
- controlled foreign corporations
- passive foreign investment companies
- foreign personal holding companies
- international tax-free exchanges in both inbound and outbound transactions
- foreign currency transactions
- special provisions for certain investments and activities in Puerto Rico and U.S. possessions.
The course may also explore the application of U.S. tax treaties and special rules and reporting requirements in these areas, as well as tax planning for outbound transactions, including the use of the U.S. check-the-box rules and foreign jurisdiction tax planning and research. (Prerequisites: U. S. Taxation of International Income; Corporate Tax I; Corporate Tax II. Corporate Tax II may be taken as co-requisite with permission of the instructor.)
AMERICAN INDIAN LAW AND POLICY (2-3 credits)
This course explores both traditional Native American tribal law and the legal relationship between native peoples, state governments, and the federal system. Special emphasis is placed upon the foundation cases and the policy eras including the formative years, the treaty era, allotment and assimilation, reform and New Deal, termination and self-determination. Students will prepare and present a paper on a selected issue of Indian law and policy.
ECOSYSTEMS AND LEGAL PROBLEM-SOLVING (2 credits)
This course examines problems in the human interaction with the natural environment. Topics include biodiversity and the management and conservation of ecosystems such as coastal areas and estuaries, forests, watersheds and river basins, grasslands and prairies, wetlands, deserts, and mountains. Students study the content and effectiveness of legal and non-legal mechanisms. Particular emphasis is given to case studies, methods of problem solving, and interdisciplinary perspectives. Strongly recommended: Environmental Law or Land Use Regulation.
IMMIGRATION LAW (2 credits)
This course provides an introduction to the examination of US law (constitutional, statutory and administrative) governing the entry, presence and expulsion of foreign nationals.
INTERNATIONAL AND COMPARATIVE LABOR LAW (2 or 3 credits)
INTERNATIONAL ARBITRATION AND LITIGATION (2 or 3 credits)
INTERNATIONAL BUSINESS TRANSACTIONS (3 credits)
This introductory survey course studies the major issues in international business law. While the course will not focus heavily on international trade law, it will review the subject. In addition, the course will cover two other major forms of international business, namely foreign direct investment and the licensing of technology such as trademarks and patents. The course will also deal with the regulation of international business transactions, particularly with respect to corruption, human rights, the environment, and antitrust, as well as issues of particular interest in foreign business deals such as political risk, currency devaluation, and acquiring insurance. Finally, the course will discuss the resolution of legal disputes in the international arena through litigation, arbitration, and other means.
INTERNATIONAL CRIMINAL LAW (2 or 3 credits)
INTERNATIONAL ENERGY SECURITY AND CLIMATE CHANGE (2-3 credits)
Energy security and climate change are inextricably linked. Nations' energy policies and strategies have influenced the current international climate change regime, and will shape the future legal regime. This course examines international energy security policies and the international climate change regime. It addresses recent developments in U.S. foreign and domestic policies on climate change and compare them with other approaches, such as that of the European Union.
INTERNATIONAL ENVIRONMENTAL LAW (2 or 3 credits)
INTERNATIONAL HUMAN RIGHTS LAW (2-3 credits)
This course covers the development of the law governing international human rights since the end of World War Two. It will examine such topics as the scope of coverage by leading human rights treaties, the right to food and water, humanitarian intervention, criminal accountability for severe human rights violations, and the role of the United Nations.
INTERNATIONAL INTELLECTUAL PROPERTY (2-3 credits)
This is the introductory course in international law, covering the nature and sources of international law and its major developments. This course introduces students to the basic law of the international organizational system, including the United Nations and UN specialized agencies. The course introduces concepts of international law and how they achieve legitimacy in the international system through United Nations organs and conferences, the International Court of Justice, the International Law Commission, treaty bodies, and state practice. The law of foreign sovereign immunity and the act of state doctrine are considered along with the role of international law in the U.S. legal system and the allocation of foreign affairs powers between the President and Congress. Selected topics that may be explored include international claims (including expropriation law), human rights, norms governing the use of force, and the law of the sea and environmental issues.
INTERNATIONAL REGULATION AND CORPORATE SOCIAL RESPONSIBILITY (2-3 credits)
With globalization, investments of multinational enterprises abroad are growing. This development raises concerns about the erosion of social standards. Corporations are increasingly getting involved in addressing these problems directly, in addition to the existing international legal regimes. This course examines the impact of voluntary initiatives on enforcement of international legal standards on concerns such as human rights, labor and environment. It analyzes the merits and shortcomings of corporate social responsibility. Discussions will include U.S. domestic law and policy on corporate citizenship and the ongoing experiment within the United Nations through the Global Compact.
INTERNATIONAL TRADE, ENDANGERED SPECIES, AND MARINE MAMMAL PROTECTION LAW (2-3 credits)
This seminar covers federal legislative protection of wildlife and biodiversity, including such federal statutory protections as the Endangered Species Act, Marine Mammal Protection Act, and the Migratory Bird Treaty Act. It considers international protection efforts, including the Convention on International Trade in Endangered Species (CITES) and the Biodiversity Convention, as well as limits to protection imposed by international trade law, including World Trade Organization cases and appellate body decisions. Finally, it explores development issues, including the role of multilateral institutions and trade agreements in both the exploitation and protection of wildlife. Prerequisites: Animal Law, Administrative Law, or International Trade Law)
INTERNATIONAL TRADE LAW (2-3 credits)
This course addresses two international trade law regimes-WTO and NAFTA. It will examine the basic legal structure of WTO, including GATT and other agreements, and NAFTA, including the side agreement on environment. There will be an emphasis on the dispute settlement mechanisms under both trade systems. Discussions will include a comparison of the two legal regimes and their implications for public international law, particularly the notion of state sovereignty.
MEXICO - U.S. TAX PLANNING (1 credit)
An examination of current federal tax planning concerns for (1) those doing business with Mexico and/or Mexicans and (2) U. S. Citizens living in Mexico. Topics may include maquiladoras, the Mexico-U.S. Income Tax Treaty, tax problems of Mexican citizens living in the United States and of U.S. citizens living in Mexico, and cross-border transactions. (Prerequisites: Income Taxation for LL.M. Students; Corporate Tax I.)
REFUGEE LAW (2 or 3 credits)
TAX TREATIES AND INTERNATIONAL CONTROVERSIES (1 credit)
An examination of tax treaty interpretation concepts, the Mutual Agreement procedures (competent authority) and selected international controversy and procedure issues. (Prerequisite or co-requisite: U.S. Taxation of International Income.)
U.S. TAX OF INTERNATIONAL INCOME (3 credits)
An introduction to the U.S. taxation of international transactions, with consideration of policy and jurisdictional issues involved in the U.S. international tax laws and the U.S. tax treaty network. Topics covered will include:
- source of income rules
- taxation of foreign persons with passive U.S. investments
- taxation of foreign persons operating a U.S. trade or business
- taxation of foreign-owned U.S. real property interests
- the branch profits tax, including the effect of U.S. tax treaties on such inbound transactions.
A briefer discussion of the taxation of outbound transactions (foreign activities of U.S. persons), also exploring the effect of U.S. tax treaties, will introduce topics such as the U.S. taxation of worldwide income of U.S. citizens and residents, the foreign tax credit, tax provisions related to U.S. exports, transfer pricing, taxation of expatriates, and tax aspects of the exploitation of intangible property rights abroad. (Prerequisites: Income Taxation for LL.M. Students; Corporate Tax I.)