In our final episode, we will do a high-level review of our international tax survey course, along with recommended approaches to different types of fact patterns.

In this episode, we will review the topic of tax treaties in international taxation.

In this episode, we will examine foreign tax credits a post-OBBBA world.

In this episode, we will examine §250 Foreign-Derived Deduction Eligible Income.

In this episode, we will review GILTI and NCTI in 2026.

For Episode 5, we will be examining the Subpart F regime under §§ 951-954.

For this episode, we will look at expatriation under §§877 and 877A, and the Branch Profits Tax under § 884.

For Episode 3, we will be examining the sourcing rules under §§ 861-865.

For our 2nd episode on international taxation, we will look at the dual income track under §§ 871, 881, and 882.

Episode 1, Jurisdiction and Residency, surveys the law around determining whether you are a US resident subject to worldwide taxation, or a nonresident alien (NRA) taxed only on US source income.