Overview of fundamental concepts. Introduction -- Basic U.S. jurisdictional tax principles -- Source rules -- U.S. activities of foreign taxpayers. Taxing rules -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Foreign activities of U.S. taxpayers. Introduction to U.S. business activity in foreign countries -- The foreign tax credit -- Intercompany pricing -- Controlled foreign corporations and related provisions -- Foreign currency -- International tax-free transactions -- Tax arbitrage and economic substance -- International boycott and foreign bribery provisions

1. Income tax -- United States -- Foreign income
2. Investments
3. Foreign -- Taxation -- Law and legislation -- United States
4. Corporations
5. Foreign -- Taxation -- Law and legislation -- United States
6. Noncitizens -- Taxation -- Law and legislation -- United States