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WU Vienna Tax law


Jason Oh

Professor of Law at the UCLA School of Law and Co-Faculty Director of the Lowell Milken Institute for Business Law and Policy. He has written extensively on how politics and institutions shape tax and budgetary policy. His work also explores how tax systems could be better designed to address international tax evasion and better adapted to reach income from intangibles and closely held businesses. He has testified in front of the House Ways and Means Committee of the U.S. Congress on issues of tax policy. He received his B.A summa cum laude in 2004 from Harvard University with a concentration in physics and mathematics. He earned his J.D. magna cum laude from Harvard Law School in 2007. From 2007-2010, he worked as a tax attorney for Wachtell, Lipton, Rosen & Katz. He currently serves on the board of directors for the National Tax Association.

This course offers an introduction to federal income taxation in the United States. The first day will focus on domestic taxation, including the tax treatment of households, corporations, and other business entities (partnerships and LLCs). Students will learn the sources of U.S. tax law and gain familiarity with recent legislative proposals. The second day will focus on international taxation and will introduce students to the tax treatment of inbound and outbound transactions. This discussion will include source and residency rules, the new GILTI regime for multinational corporations, the foreign tax credit, and foreign-account reporting requirements.

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