A Tour of International Tax

Prof. Allison Christians is your tour guide for an overview of international tax! This is a great video to watch to decide if you want to take an International Tax course, or to help get the big picture. It also covers careers in international tax!

CONTENTS OF THIS VIDEO:
00:00 - Introduction
00:23 - 3 Kinds of International Tax
00:36 - Brief Description of U.S. International Tax
01:06 - Brief Description of Transnational Tax
01:30 - Brief Description of Comparative Tax
01:48 - Domestic Rules For Cross-Border Transactions
01:55 - What Do Countries Want to Tax?
02:25 - Source vs. Residence
02:57 - Inbound & Outbound Transactions
03:53 - Information Sharing
04:16 - Transparency
04:50 - Tax Rulings
05:47 - Tax Competition
07:19 - Base Erosion & Profit Shifting (BEPS)
08:40 - F.A.A.N.G.s
09:25 - BEPS Action 1--the Digital Economy
09:50 - Pillar 1 & Pillar 2 (DSTs & GloBE)
10:08 - G.I.L.T.I. (& GloBE)
11:07 - International Tax Careers
13:33 - Preparing For An International Tax Career
13:49 - Wrap-Up
14:04 - Outtake

The current version of the Income Tax Map pictured in this video (Shari Motro & Joshua D. Blank, "The Income Tax Map, A Bird's-Eye View of Federal Income Taxation for Law Students")
is available at https://faculty.westacademic.com/Book....

As with everything from Break Into Tax, this video does not provide legal or tax advice. Thank you for watching this video and feel free to comment below. Let us know if there are topics you'd like us to cover!

BiT thanks Nickolas Cole for the white outlines on the thumbnail. The flag images are from: https://commons.wikimedia.org/wiki/Fi... ( Creative Commons Attribution-Share Alike 4.0 International license); https://commons.wikimedia.org/wiki/Fi... (Creative Commons Attribution-Share Alike 3.0 Unported license); and https://publicdomainvectors.org/en/fr... (CC0 1.0 Universal Public Domain Dedication). Each of the flag images were cropped and resized. The world image on the thumbnail is from https://www.publicdomainpictures.net/... (CC0 public domain license).

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