The course will give the students an exposure to cross-jurisdictional
issues that exist in both the international, state, and local taxation areas.
The terminology, concepts and structures that apply in these areas will be
presented.  Practitioners with extensive technical expertise and practical
experience will be used as lecturers to enrich the learning environment.

The primary objectives will be to:

1.  give the students a broad understanding of the key
    concepts inherent in these cross-juridictional areas of taxation

2.  enable them to recognize technical problems that may arise

3.  introduce them to the planning tools available to produce favorable
    tax results

1.  Introduction and Impact
2.  Definitions and Types of Taxes
3.  Basic Concepts
4.  Taxation of US Individuals Living Abroad
5.  Taxation of US Business Operating Abroad
6.  Applications
7.  Treaties and Conflict Resolution
8.  Planning Opportunities
9.  US Taxation of Nonresident Alien Individuals and           
Corporations