4.2 Online Course Schedule in the Student Handbook; Course Delivery FAQs (COVID-19) The Law … You can then customize the schedule to fit your desires from there. A comprehensive course on how business owners can buy and sell businesses with a minimum tax cost and maximum after-tax return. Your chance of being placed in a course is not affected by when you enter your requests. They are a source of revenue for the IRS through penalties and a source of anxiety for many tax practitioners, especially with the expanded reporting requirements newly enacted as part of the TCJA. Provides a general understanding of the consolidated return regulations and enables students to identify tax issues involving corporations filing or wishing to file consolidated returns. This course will examine in depth the theoretical and practical aspects of a variety of estate planning strategies currently being used in the real world. Capitol Assault: Why did Police Show Up on Both Sides of ‘Thin Blue Line’? This Course will cover the legal, evidentiary, and procedural challenges presented in the prosecution of criminal tax cases. Clara Burrill Bruce ('26) was the only African American woman in her class, and her election to chair of the Boston University Law Review was historic: she was the first woman to head the publication at BU and the first African American to become editor-in-chief of a law … The chapter on which the course notes are based is also given in parentheses. This access will allow students to simulate domestic/international transactions and analyze their tax implications while becoming familiar with the mechanics of an Enterprise-class tax automation solution. Your Faculty Learn about the expert faculty who teach in the Graduate Tax Program. Last summer, Boston University School of Law Professor Karen Pita Loor received an email out of the blue from Sophie Hahn, the vice mayor of Berkeley, California, who wanted to learn more about how to protect people’s First Amendment rights during protests. Prerequisites: Estate Planning LAW TX 935 and Estate and Gift Taxation LAW TX 904, This course picks up the estate planning course (TX 935) leaves off. Use the "Search Course Schedule" box to search the table; Click a column header to sort the table by that column. Tax aspects of international business transactions, both "inbound" and "outbound", with particular attention to fiscal jurisdiction, the foreign tax credit, allocation of income among affiliated companies, treaties, anti-abuse measures aimed at tax haven operations, information reporting and foreign investment in U.S. securities and real estate. This course examines the convergence of technology solutions, in support of taxation, from two different angles: corporations and government. The course will expose students to the major types of United States state and local taxes,including personal income taxes, sales and use taxes, property taxes, and corporate taxes.We will explore the structure of each of these types of taxes, how the taxes are implemented in various jurisdictions, and some of the significant issues that arise in applying the taxes. “But my law school experience was a good one.”. Boston University School of Law (BU Law) is one of America’s most distinguished law schools. Factoring in changes from the TCJA, this course will involve an in-depth analysis of the rules relating to the foreign tax credit, including the increasingly-important source-of- income and allocation-of-deduction rules, the calculation of the deemed paid credit, the various foreign tax credit limitations, and the look-through and foreign-loss rules. It will compare the various vehicles used in succession planning and discuss the different levels of protection and the fiduciary standards between using a trust, business entity and private trust company to encourage entrepreneurship. Course Schedule (Revised 7/11/00) Course notes are linked to the topic of each day. Homework is due at the start of the discussion section. We will consider the application of basic state tax concepts to current issues facing state tax administrators and practitioners, including tax-advantaged business structures, and some of the legislative responses to such issues. The current international tax environment can be fairly described as verging on chaos, with considerable pressure on the traditional approach sharing international tax revenues amount countries based on residence of the taxpayer or source of revenues. The intent is not to develop an expertise in any one, or any group of tax systems, but rather to provide a comparative knowledge base upon which a further, in-depth inquiry can be based. VAT are expected to be covered, including: (1) the adoption of the "reverse charge" mechanism as a response to widespread carousel fraud, (2) the inclusion of a transfer pricing regime under Rationalization Directive, and (3) proposals for major changes in the place of supply rules in services and intangibles. Since 1986, when Congress aggressively shut down many conventional tax shelters and tax "loopholes", tax planning has been largely a "defensive" exercise, trying to avoid inadvertent, catastrophic mistakes, rather than seeking smart tax-advantaged opportunities. Income tax considerations relating to transfers of assets and liabilities to a corporation (during incorporation and otherwise), non-liquidating distributions, stock redemptions, related party stock purchases and corporate liquidations. Federal income tax aspects of the acquisition, ownership, and disposition of property. A close reading of the Code and regulations will be expected as well as a detailed consideration of the major transfer pricing decisions. This will be accomplished through a combination of reading the Internal Revenue Code, regulations and other authorities relating to Federal Income Taxation of S Corporations. Prerequisite: Introduction to Corporate Tax. Toward that end, we provide students with a solid foundation in legal theory and the skills necessary to be a successful practitioner. More Information. This course will direct the student to consider how the sweep of technological developments in indirect taxation (digital invoices, encrypted transactional records, real-time data transmission to tax authorities, and inter- jurisdictional exchanges of digital tax data) will change/ is changing not only the collection and reporting of indirect taxes (VAT, RST, and various excise taxes) but will impact both the collection and reporting of direct taxes (personal and corporate income taxes), but also the treaties that facilitate international tax cooperation and coordination. None. School of Law. The course will use case studies of specific tax driven planning strategies, including grantor trusts, marital deduction trusts, post-mortem planning, and planning for incapacity. You can find the course schedules for the School of Law published here. Visit Back2BU for the latest updates and information on BU's response to COVID-19. The course can be broken down into three broad topics: (1) An examination of the concept of money, currency, and legal tender; (2) An introduction to the history of decentralized digital currencies, including the logic of a peer- to-peer payment system, the decentralized governance of cryptocurrency solutions, an analysis of the problems that cryptocurrencies are intended to resolve, and a high-level understanding of the blockchain; and (3) An in- depth examination and analysis of the current state of regulatory and tax treatment of various cryptocurrency transactions in the United States and in international jurisdictions. 7:00 – 7:59 8:00 – 8:59 9:00 – 9:59 10:00 – 10:59 11:00 – 11:59 12:00 – 12:59 1:00 – 1:59 2:00 – 2:59 3:00 – 3:59 4:00 – 4:59 5:00 – 5:59 6:00 – 6:59 after 7 pm. Since a contextual approach is used, it is expected that students will acquire knowledge of substantive tax law in addition to an understanding of ethical and legal responsibilities in federal tax practice. However, because the IP revolution has occurred in only the last 25 years, many of the traditional principles of income taxation are not easily applied to IP assets. Topics include principles of income recognition, prepaid income, claim of right, cash equivalency, and constructive receipt, special methods involving long-term contracts, depreciation, timing of deductions, estimated expenses, prepaid expense, expense versus capitalization, and conformity between tax and financial accounting. This course will cover the U.S. tax rules applicable to taxation of income from U.S. (and sometimes foreign) sources received by corporations and individuals that are non-residents of the United States. Register. Intro to State and Local Government Practice 9. Visit Back2BU for the latest updates and information on BU's response to COVID-19. We will work through planning situations from the ground up and evaluate both the technical and practical aspects of what goes into drafting an effective estate plan. This course undertakes a detailed examination of technology-based responses (blockchain, crypto-tax-currency, real-time transactional data collection, artificial intelligence [AI] applications) to technology-facilitated tax frauds (Zappers, Phantomware, SSaaS, the Dark Cloud and missing traders). Note: Limited enrollment. Finally, we will consider the FDII rules and compare these rules to the GILTI provisions. We cannot guarantee that all classes will have an in-person component. Prerequisites: Federal Income Taxation I, Federal Income Taxation II, and Introduction to Corporate Tax, or equivalent experience. Students will be required to complete an assignment for each class. As the law school continues to make plans for the fall, we will be in touch with registered students if we decide to offer a particular class on a remote-only basis. We will also cover some special issues arising from the multi- jurisdictional nature of state and local taxation, and the principal aspects of United States federal law, both statutory and constitutional, that shape and constrain state tax systems. The impact of non-U.S. transfer taxes and tax treaties will be considered, as well as non-tax foreign laws impacting on international estate planning. The federal income tax laws significantly affect the way a business venture proceeds through the various stages of its life cycle. Non-US trained students who are interested in sitting for the New York bar exam should review our guide specifically for GTP students. LLCs have become the most popular entity for businesses. Click on a Course Title to view a description of that course. “But my law school experience was a good one.”. International information reporting and withholding are the future of tax work. Intellectual property- from sophisticated aerospace technology to computer software and web applications to music and video rights- is one of the most important, challenging, and sophisticated areas of modern commerce. Moving Forward, PSLF and LRAP - A Roadmap Toward Forgiveness, Towards the Construction of Hybrid Legal-Technical Concepts, BU Law Executive Committee - Quarterly Meeting, Be in the Know: Title IX/Sexual Misconduct, Graduate Programs Professional Development, Small & Mid-size Firm Apprenticeship Program, Business Interest Expense After Tax Reform, Download the GTP Three-Semester Guide here, In Contentious Times, Professor Examines Government Response to Protests, CityLine: Angela Onwuachi-Willig on Lawyers’ Role in Anti-Racist Reform, If Gary Gensler becomes the SEC chairperson, it will harken back to the SEC’s first chairman, Joseph P. Kennedy. This edition will examine the tax issues embedded in the technology of (1) sales suppression -- Zappers, Phantomware, SSaaS, and the Dark Cloud; (2) Missing Trader frauds -- notably frauds in CO2 permits, VOIP; and (3) excise tax avoidance -- notably frauds involved in cigarette smuggling and legalized marijuana. Charitable gift planning has long been a crucial component in wealth management and estate planning. We will address the anti-deferral provisions under Subpart F of the IRC, including the revised definitions of U.S. shareholder and controlled foreign corporation, the determination of the various types of subpart F inclusions, and the effect of partnership and disregarded entities on the application of these rules. Tax Law research is among the most complicated areas of the law to research. While we look forward to discussing course selection with you in person, students in the past have found these templates helpful for assessing broad areas of interest before their advising session. We will survey several "cutting edge" estate planning techniques-techniques that permit the transfer of large amounts of wealth at little or no gift tax or estate tax cost. Word spread quickly this year after Dean’s Advisory Board member Robin A. Walker (’99) and her husband, Geoffrey Talvola, created a new BU Law scholarship in honor of the Black Law Students Association’s 50th anniversary, along with the fund’s first founding partners Angela Gomes (CAS’01, LAW’05), Terence Rozier-Byrd (’06), and Trevor Rozier-Byrd (’10). This course is designed to provide an introductory understanding of the theory and principles by which decentralized digital currencies - cryptocurrencies - operate, within both a practical and legal framework. The inherit tension resulting from duties to clients and duties to the tax system is explored. Knowledge of the technical rules can become dated as laws and regulations change, but a sophistication about the policy drivers will remain relevant throughout a tax career. For purposes of this course, the most relevant change was the creation of an annual US tax charge on US corporations under the rules relating to GILTI (Global Intangible Low Taxed Income) and its sister provision, FDII (Foreign Derived Intangible Income). Immigration Practice 4. Rather than focus on technology per se, analyzing computer programming language and codes, the bias of this course is the real-life business perspective of technology when applied to taxation and fiscal policy. Negotiation 14. Topics include an overview of the federal tax system; gross income, inclusions, and exclusions; identity of the proper taxpayer; concepts and categories of deductions; and basic timing principles. This course will examine the important areas relating to the U.S. taxation of U.S. corporations' foreign operations in the context of these international developments. Professional Development Professional Development for Graduate Tax Students, Meet the GTP Staff Learn more about student support in the GTP. Subjects include deferred taxes, valuation allowance, uncertain tax positions, effective tax rate, and permanent reinvestment of subsidiary earnings. This course will help a student to develop instincts about how the rules are most likely to work, and to evolve. View the electives list for upcoming academic terms. Mobile App Development: Legal Contributions 13. Recommended: Federal Income Taxation I, Federal Income Taxation II and Estate and Gift Taxation. The BU Law website includes the 2020 – 2021 course descriptions and first-year and upper-class class schedules. There is no final exam but students will be required to write a 10 -- 15 page term paper. Major developments in the E.U. 765 Commonwealth Avenue The calendars for the Schools of Dental Medicine, Law, Medicine, Public Health, and Social Work are published separately and distributed by those schools. This course considers the details of the world's leading Value Added Tax system, the E.U. In each instance we will first look at the financial characteristics of the security (after the fashion of an MBA offering in corporate finance), and then study the tax rules governing each class of instrument. Intro to Children's Law Practice 7. Call: Admissions & Financial Aid: (617) 552-4351; bclawadm@bc.edu. This course focuses how to effectively represent taxpayers before the United States Tax Court. Fall 2020 Schedule Day; Fall 2020 Schedule Evening; ARCHIVES. Information can be found through the Boston University Bulletin.. Boston University’s Bulletin is a handbook of academic programs, courses, and policies that serves as a University-wide reference and archive. There are no pre-requisites for this course. Boston, MA 02215, Boston University School of Law Study of the tax and opportunities arising in bankruptcy and nonbankruptcy workouts of individuals, partnerships, and corporations. Postgraduate Taught - LLM - 2020/21 entry. JD Courses Learn about the upper-level JD courses you can take to earn the LLM in American Law. Hanley Hall 600 Forbes Avenue Pittsburgh, PA 15282 Phone: 412.396.6300 The course explores how U.S. tax law is made in order to provide context and perspective for interpreting the various provisions of the tax law. Intro to Appellate Judging 5. This course covers financial reporting rules that every tax attorney needs to know to be conversant with business clients and other tax professionals. 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