This seminar will examine the core fundamentals of corporate taxation in the United States. The intent is to provide students with the basic US Tax concepts and terminology, which are required to better relate with US clients investing in Europe as well as to advise European clients investing in the US. The seminar will adopt a structural perspective, covering issues such as corporate formation, capital structure, corporate distributions, liquidations, restructurings, consolidated corporate taxation and basic inbound and outbound concepts.
Introduction to US Tax Law
2.5 ECTs / 12h / Portuguese