TAXATION OF HIGH TECH ENTERPRISES
(LAWN-8077) - 2 UNITS

This course will cover the myriad and variety of tax issues faced by high tech companies. Topics to be covered include tax issues arising from the development and acquisition of intellectual property (IP); the tax credit for research and experimental (R&E) expenditures; executive and other compensation issues (such as taxation of stock options and restricted stock); international issues, including the global effort to increase taxes imposed on digital companies; state tax issues specific to the industry; and tax policy perspectives that are important to high tech businesses.

Tax LLM Course  

Prerequisites:
Introduction to Income Taxation (LAWN-1010) 
or
Income Taxation I (LAWN-4001) 
or
Federal Income Taxation (LAWN-8001) 
or
Income Taxation Intensive (LAWN-4099) 
or
LLS Tax Program Waiver