IB/LW/PO 350 - International Corporate and Tax Law

This course is meant to provide students with a better understanding of many legal and tax implications of doing business internationally. This will be achieved by comparing legal and tax principles applicable to various business forms (sole proprietorships, corporations, branches, partnerships, and groups of corporations) in international vs. purely domestic situations. It will be further achieved by using as a comparison the relevant legislations of different countries such as the United States and France, and to some extend the Principality of Monaco. Along the way, some tax planning possibilities will be discussed. Nice being a close neighbor not only of Monaco but also of Sophia Antipolis, known as the “French Silicon Valley”, attention will be given to some issues relating more specifically to digital companies.