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WU Vienna Tax law


Stephanie Hoffer

Professor Hoffer is an expert in United States federal income taxation. She joined the faculty of The Ohio State University Moritz College of Law in 2008 following her appointment as a visiting assistant professor at the Northwestern University School of Law. She was chosen as a Fulbright Scholar in 2018, when she both taught and conducted research at Institute for Austrian and International Tax Law at the WU Vienna. Her research explores the way in which procedural and substantive aspects of tax law affect the lives of individuals and businesses. She is the coauthor of a treatise on international taxation and has testified before both the IRS and state legislative committees on the role of taxation in the lives of individuals with disabilities. She is a member of the Board of Directors of the Down Syndrome Association of Central Ohio and of the Public Interest Law Foundation at the Ohio State University.

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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