LL.M. Emphasis Options > International & Comparative Law Chapman University School of Law
 
 
    Program Requirements

LL.M. in INTERNATIONAL & COMPARATIVE LAW,
The legal climate of the world is sophisticated and global. Whether you are involved in human rights, international trade, international relations, or a host of other fields, a good understanding of U.S. and International legal systems can benefit you and your firm or government agency. Chapman offers a wide variety of courses and is updated to reflect new developments in this dynamic field, giving our LL.M. students the most current selection of courses possible

Credits

Twenty-four (24) units of credit are required to obtain the LL.M. degree. Full-time students may enroll in a minimum of nine (9) and a maximum of fourteen (14) units per semester. To receive financial aid, a student must be enrolled in a minimum of five (5) units per semester. Degree requirements must be completed within four (4) years.

Core Courses

The LL.M. degree in International and Comparative Law requires completion of two or three required core courses. Introduction to American Law, a two credit course taught at before the beginning of each fall semester, is required of all foreign lawyers with a degree from a non-common law jurisdiction or law school.

In addition, all LL.M. students are expected to complete a substantial writing project, and recommended to consider completing this requirement through Directed Research. Students also are strongly encouraged to pursue experiential learning opportunities, either through enrollment in an externship for credit (normally 3 to 5 cr.), or through other volunteer or paid employment.

Transfer Credits

In some circumstances, student may receive credits toward the LL.M. degree for courses taken before matriculation into the LL.M. Program, and for courses taken at another law school or in Chapman University School of Law's J.D. curriculum after matriculation into the Program. The grades in such courses are ignored in determining whether the student's grade point average satisfies the LL.M. degree requirements.

A student may petition to receive up to six (6) credits toward the degree for certain LL.M. level courses or advanced J.D. level courses taken at any ABA-accredited law school during the three academic years preceding matriculation into the Program and within five years of completing the Program, provided in the case of each course that (1) the course is determined to be equivalent to a course or courses currently included in the LL.M. curriculum and (2) the student received at least a grade of "B" or the equivalent in the course. Applicants requesting such credit should so indicate when applying for admission and provide a syllabus or other description of the material covered in the course for which such transfer credit is sought. In no case will credit be given for extension or correspondence courses. In unusual cases, a student may petition the Director of the Program in order to request additional transfer credits.

With the approval of the Director, a student may petition to receive up to twelve (12) credits toward the degree for LL.M. level courses or advanced J.D. level courses equivalent to courses currently in the LL.M. curriculum taken at Chapman University School of Law during the three academic years preceding matriculation into the Program and within five years of completing the Program, provided the student received at least a grade of "B" in the course for which credit is sought. With the prior approval of the Director and for good causes shown, a matriculated student may receive up to six (6) credits in the aggregate for LL.M. level courses taken at another ABA-accredited law school and courses taken in the Chapman University School of Law J.D. curriculum, provided the student receives at least a grade of "B" or the equivalent in each such course.

Grading

There is no mandatory grading curve for LL.M. courses. Instructors in courses with both J.D. and LL.M. students will be asked to grade the two groups of students separately unless granted a waiver of the J.D. mandatory grading curve by the Associate Dean in accordance with existing rules.



Admission

Admission to the Program will be open to graduates of ABA-accredited American law schools or foreign equivalents. An application must include law school and college transcripts, a resume or c.v., two (2) letters of recommendation, and a personal statement outlining the student's preparation, interests, and goals for graduate study.

An applicant will only be admitted if the applicant's record, viewed as a whole, indicates that the applicant is likely to complete the Program successfully. The applicant's academic record (at the undergraduate, graduate, and law level) and relevant experience are the primary factors considered.

At this time, the curriculum design and schedule assume that students will begin the Program in the fall semester (except for those foreign lawyers who begin with the summer course). Thus, no applications will be accepted for spring entry. The priority deadline for admissions is March 1, with a final deadline of June 1. Foreign lawyers are especially encouraged to submit their applications as early as possible, in order to ensure enough time for the processing of student F-1 visas.

For Foreign Lawyers:

Foreign students who have not studied or received a degree at either an English language law school or university must complete the Test of English as a Foreign Language (TOEFL) with a score of 600 on the paper-based test, 250 on the computer-based test, or 100 on the Internet-based test.

In addition, those students who do not possess a J.D. or LL.M. degree from either an American, Canadian, or other common law jurisdiction law school will be required to take a two-week summer course, Introduction to American Law, designed exclusively for LL.M. students and taught by the Director of Graduate Studies, supplemented by the participation of other Chapman faculty and staff. This course will include a substantial component on legal research and writing in the American context, and would begin in early August, leading directly into the Law School's two-day orientation program in mid-August.



Faculty

Deepa Badrinarayana,
Assistant Professor of Law

Chapman University School of Law
One University Drive, Orange, California  92866
Email: badrinar@chapman.edu


B.A., LL.B., National Law School of India University, Bangalore, India
LL.M., Pace University School of Law
S.J.D., Pace University School of Law

Professor Badrinarayana comes to Chapman from Pace Law School, where she completed her Doctorate in Juridicial Studies in Environmental Law. Professor Badrinarayana researched for Professor Frank P. Grad at Columbia Law School on environmental and public health laws. Between 2005 and 2006, she was a Visiting Scholar at the Center for Global Legal Studies, Columbia Law School. Professor Badrinarayana is also a consultant to the United Nations Global Compact, on issues of corporate voluntarism and regulations. Before coming to the United States, Professor Badrinarayana was a Research Officer for a Government of India-World Bank Environmental Capacity-Building Project, at the National Law School of India University. In addition to research and advocacy, she also trained government officials and legal professionals in environmental law. Professor Badrinarayana was part of a team that advised the Government of India on its new legislation to manage biomedical waste. Professor Badrinarayana holds an LL.M. in Environmental Law from Pace Law School and a B.A.LL.B.(Hons) from the National Law School of India University. She is also a Member of the World Conservation Union, Committee on Environmental Law.


  Michael Bazyler
Professor of Law and "1939" Club Law Scholar in Holocaust
and Human Rights Studies

Chapman University School of Law
One University Drive, Orange, California  92866
Email:  bazyler@chapman.edu


Michael Bazyler is a research fellow at the Holocaust Education Trust in London and the holder of previous fellowships at Harvard Law School and the United States Holocaust Memorial Museum in Washington, D.C. In Fall 2006, he was a Research Fellow at Yad Vashem in Jerusalem (The Holocaust Martyrs’ and Heroes’ Remembrance Authority of Israel) and the holder of the Baron Friedrich Carl von Oppenheim Chair for the Study of Racism, Antisemitism and the Holocaust. Before joining Chapman in 2008, he was a Professor of Law and The "1939" Club Law Scholar in Holocaust and Human Rights Studies at Whittier Law School. He received his B.A. from UCLA and his J.D. from USC.

Professor Bazyler is the author of over a dozen law review articles on subjects covering public international law, international human rights law, international trade law and comparative law. His work has been published in such journals as The University of Pennsylvania Law Review, Kansas Law Review, Arizona Law Review, Northwestern Law Review, University of Richmond Law Review, Stanford Journal of International Law, Berkeley Journal of International Law, Columbia Journal of Transnational Law, and Fordham Journal of International Law.

Over his 25-year law teaching career, Professor Bazyler has been a visiting professor at various law schools in the United States, Australia, Russia, Belarus, and Israel, teaching Comparative Law, Public International Law, International Human Rights Law, International Business Litigation, International Business Transactions, Criminal Law, Torts and a course he created entitled Holocaust, Genocide and the Law.

In Spring 2007, Professor Bazyler held the position of Distinguished Visiting Professor of Law at Pepperdine University School of Law, teaching Comparative Law and Holocaust, Genocide and the Law. He is a leading authority on the use of American and European courts to redress genocide and other historical wrongs. His book on the subject, Holocaust Justice: The Battle for Restitution in America’s Courts (New York University Press, 2003, soft cover 2005), was cited by the U.S. Supreme Court and reviewed in the Harvard Law Review, Washington Post, Los Angeles Times, Financial Times (London), and The Economist. He is a contributor of chapters to various books on genocide and the law, and the co-editor/author with Roger Alford of Holocaust Restitution: Perspectives on the Litigation and Its Legacy (New York University Press, 2006; soft cover 2007).

His work has been cited by the United States Supreme Court, and he has testified in Congress before the House Reform Committee on the subject of Holocaust restitution. He has also been interviewed by CNN, 60 Minutes, CBS Sunday Morning, Dateline NBC, ABC News, Voice of America, the Australian Broadcasting Company, National Public Radio and the BBC .
Bazyler has also delivered the Austin Owen Lecture at the University of Richmond and the Feibel Family Lecture at Ohio State University.

He is presently working on two books: a textbook based upon his Holocaust law course entitled Holocaust, Genocide and the Law (with Australian law professor Sam Garkawe), and a Comparative Law casebook entitled Comparative Law: Global Legal Traditions in the 21 st Century (with Russell Miller of University of Idaho, Peter Yu of Michigan State and Abdullahi An-Na`im of Emory University) to be published by LexisNexis.

Courses Taught: International Law (including Holocaust Studies), International Business Transactions, and Criminal Law


Cianciarulo_MMarisa Silenzi Cianciarulo
Associate Professor of Law
Chapman University School of Law
One University Drive, Orange, California  92866
Phone: 714-628-2612
Email: cianciar@chapman.edu
SSRN home page: http://ssrn.com/author=464793.

Office Hours: Tuesday      3:00-6:00
Wednesday 3:00-6:00
Other days: by appointment


Professor Marisa Silenzi Cianciarulo is a specialist in clinical teaching and asylum and refugee law. She is the Director of Chapman’s Family Violence Clinic, which launched in 2007. She taught in the Villanova Clinic for Asylum, Refugee and Emigrant Services for three year prior to joining the faculty at Chapman. She previously served as a Staff Attorney with the American Bar Association’s Commission on Immigration in Washington, D.C., was a partner in a law firm specializing in immigration matters, and served as interim legal director of a non-profit immigration services provider run by Catholic Charities of the Diocese of Arlington, Virginia. Professor Cianciarulo received her B.A. cum laude from the Catholic University of America. She received her Juris Doctor from American University Washington College of law and her M.A. from American University School of International Service. She teaches the Family Violence Clinic, Gender & the Law, Refugee Law and Remedies.

Courses Taught: Family Violence Clinic and Gender & the Law, Refugee Law and Remedies

redarrowright Publications
redarrowright Curriculum Vitae


Sam Garkawe, LLB, LLM,
Visiting Professor of Law

Chapman University School of Law
One University Drive, Orange, California  92866


Sam Garkawe is a Visiting Professor of Law. He received an L.L.B. from Monash University in Melbourne and an L.L.M. from London University. Prior to joining Chapman, Professor Garkawe was a Visiting Professor at Hamline University School of Law, Whittier School of Law and City University of Hong Kong. Professor Garkawe has been a Research Fellow at the Institute Of Human Rights And Criminal Justice Studies at Technikon SA, Florida in Johannesburg, South Africa and taught post-graduate courses at the Criminology Department of Melbourne University and at Monash University. He was also an associate professor at the School of Law and Justice at Southern Cross University in Australia. Among other subjects, Professor Garkawe taught classes on human rights, criminal law & procedure, international law and international criminal justice at Southern Cross University. Professor Garkawe was employed in a number of legal environments, including private practice, legal aid, as a research solicitor for the Victorian parliament, and was a Barrister and Solicitor of the Supreme Court of Victoria. As an academic since 1991, his research interests are in the fields of international and national criminal justice, victimology, human rights, terrorism and the law, restorative justice and international law.


Lorin Geitner, M.L.I.S., J.D.

 Lorin Geitner is a law school Webmaster and a Reference Lawyer/Librarian at Chapman University Law School. Prior to joining our staff, he practiced law for nine years, including practice in appellate law. He received his JD from Loyola University of Chicago, and his MLIS from the University of Illinois, and has worked at both public and university libraries, both in the United States and in Europe.

He is also a scholar of world religions, with a number of publication in the field. He is a PhD Candidate in Religion at Claremont Graduate University, and will shortly be receiving a Master's in Religion from that institution

redarrowright Publications


Hall_JDr. John Hall
Associate Professor of Law

Phone: (714) 628-2617
 
 

 

Dr. John Hall teaches International Law, Human Rights, Torts, and Employment Law at Chapman. A native of England, he received a B.A.(Hons.) in American Studies from Sussex University, and a Doctorate in Modern History from Oxford University. His doctoral dissertation, “Quieting the Storm: The Reestablishment of Order in Post-Revolutionary South Carolina,” was awarded the Sara Norton Prize in History. For ten years Dr. Hall was a professor and department chair at Albion College in Michigan, where he taught courses in early American and military history. His reference book about the Peninsular War, 1807-1814, was a selection of the History Book Club. In 1994, Dr. Hall hitch-hiked around South East Asia (as he had previously done around Iran and the Middle-East), and as a result became determined to switch careers and become a Human Rights attorney. Quitting his tenured academic position, he studied law at Stanford Law School, where he received his Juris Doctor in 2000. While at Stanford he became the first student twice awarded the Carl Mason Franklin Prize in International Law. Dr. Hall has carried out extensive Human Rights fieldwork in Cambodia (where his research centers on factory conditions, the bringing to justice of the Khmer Rouge, and human trafficking), and the Philippines (where he is currently involved working on behalf of 10,000 farmers facing forced relocation by land developers. Seven of the peasant leaders have been murdered). Prior to coming to Chapman, Dr. Hall was an employment attorney at O’Melveny & Myers in downtown Los Angeles, and in-house counsel at Southern California Edison. Despite his career shift, Dr. Hall remains delighted to have a cup of tea with anyone who wants to talk about history.

Courses Taught:  International Law, Human Rights, Torts and Employment Law
 

Hernandez_EErnesto Hernández
Associate Professor of Law

Email: ehernand@chapman.edu
Phone: (714) 628-2621


Professor Hernández-López joined the Chapman University School of Law in January 2005. He earned his J.D. from the George Washington University Law School in 2001. Before law school, he served as an International Relations Research Professor at the Universidad del Rosario and as a Political Science Professor at the Universidad Javeriana, both in Santafé de Bogóta, Colombia. Previously, he earned an M.A. with Academic Excellence in Latin American Studies from Georgetown University in 1996 and a B.A. with a double major in Latin American Studies (Honors) and History from the University of Texas at Austin in 1994. Prior to joining Chapman University, Professor Hernández-López practiced business immigration in New York City. His current research focuses on international law, foreign relations, and culture, Latin American international law, and transnational aspects of immigration. He has published scholarly articles in U.S. legal journals such as the Vanderbilt Journal of Transnational Law, Fordham Journal of Corporate & Financial Law, Berkeley La Raza Law Journal, California Western Law Review, Texas Wesleyan Law Review, and St. Thomas Law Review, in European law journals such as the Journal of World Intellectual Property, Journal of World Trade, and Butterworths International Banking and Financial Law Journal, and in South American journals Revista del Rosario and Revista Javeriana. He has presented his scholarly work at Harvard Law School, Universidad de Los Andes, Colombia, Boalt Hall School of Law Univ. of California at Berkeley, Humboldt University, Germany and others. Currently, he is a member of the Scholarship Committee for the Orange County Hispanic Bar Association (OCHBA). He has served on the Committee on Inter-American Affairs of the Association of the Bar of the City of New York (ABCNY) and the Hispanic National Bar Association (HNBA) Immigration Policy Advisory Council. While in law school, Professor Hernández-López served as a Law Clerk for the District of Columbia Court of Appeals and he worked for U.S. Dept of Commerce International Trade Administration Trade Compliance Center/Office of Multilateral Affairs. He is a member of the OCHBA, HNBA, and the New York Bar. Professor Hernández-López is a native Spanish speaker and writer. He is also fluent in Portuguese and proficient in French.

Courses Taught: Contracts I & II, Corporations, Immigration and Refugee Law

redarrowright Publications
redarrowright Curriculum Vitae


Adjunct Faculty

Bruce Bulloch
Adjunct Professor of Law

Chapman University School of Law
One University Drive, Orange, California  92866


Professor Bulloch is a tax consultant specializing in real estate and transactional issues. Bruce is a retired Tax Partner from Ernst & Young, LLP, where he was leader of their Real Estate Industry Tax Practice for the Pacific Southwest Area. Bruce previously served in the Washington DC, Baltimore and Salt Lake City offices of Ernst & Young, representing numerous nationally known companies, partnerships and organizations. He is currently a Managing Member of Capital Consulting, LLC, and serves a broad range of real estate and diversified corporate clients. He has extensive experience in corporate, partnership, and transactional taxation and is a frequent lecturer and author on these issues.

Bruce received his B.S. in Accounting and M.S. in Taxation from Brigham Young University in 1980, and has been a Certified Public Accountant since 1980. He was admitted to the Ernst & Young partnership in 1989. In addition to Chapman, he has taught graduate real estate programs at The Johns Hopkins University and the University of Southern California. He is the author of numerous articles in real estate publication, and has been a regular contributing tax editor for the Commercial Real Estate Journal. In addition to his work and teaching, Bruce serves on the serves on the Board of Directors and Development Committee of the Discovery Science Center of Orange County, California.
COURSES TAUGHT: Real Estate Tax Planning


Scott Wellman
Adjunct Professor of Law

Chapman University School of Law
One University Drive, Orange, California  92866


Mr. Wellman is a named partner at the law firm of Wellman & Warren. Mr. Wellman graduated magna cum laude with a B.A. in mathematics from the University of California at Los Angeles in 1975. He earned a Master's Degree in Economics and a J.D. from the University of Southern California in 1978. He has also studied at the International Trade Law Program at Cambridge University in England, and at the Institute of Legal Sciences in Warsaw, Poland. Mr. Wellman specializes in complex business transactions and litigation. His areas of expertise include national and international commercial and human rights litigation, securities and trade regulation, the formation of corporations and partnerships, land-use applications and development, labor law, and unfair business practices.



LL.M. in International & Comparative Law Courses

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, and 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 post-2012 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, and 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.)



Contact Us

Chapman University School of Law
LL.M. Programs
One University Drive
Orange, CA 92866
(714) 628-2635
(714) 628-2655 fax
llm@chapman.edu

 
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