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WU Vienna Tax law

Faculty

Yariv Brauner

Born in Israel in 1969. Graduated from Hebrew University, and earned an LLM (in international taxation) and a JSD from New York University. He is professor of law at the University of Florida Levin College of Law. His research focuses on the merits of international cooperation and coordination of tax policies, and on the theory of corporate taxation. He is a co-author of a casebook on US international tax law and author of numerous articles published both in and outside the United States.

Courses:
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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