Required
Courses
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.
Elective
Courses
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.)
