1, Public finance,also known as public sector economics or public economics, focuses on the taxing and spending activities of government and their influence on the allocation of resources and distribution of income. 财政学,即公共经济学,焦点是税收和政府支出以及它们在分配资源和分配收入上的影响

国际经济法是关于国际经济关系与交往的法律原则和规范的总和。随着国际经济关系与交往的加强和发展,以及国家对经济和贸易活动的干预日益加强,国际经济法得到了很大的发展。第二次世界大战后,世界政治经济形势发生了巨大变化,科学技术力量不断发展,广大发展中国家强烈要求建立新的国际经济秩序。第一章国际经济法概述第二章国际货物买卖合同第三章国际货物运输法第四章国际运输货物保险第五章国际贸易支付第六章国际技术贸易法第七章对外贸易法律管制第八章国际产品责任法第九章国际投资法第十章国际经济组织法第十一章国际税收法律制度第十二章国际商事仲裁

第一章概论 第二章企业的组织形式及理财环境 第三章财务报表与税收 第四章财务分析 第五章货币时间价值的计算和风险的衡量

U.S. TAX OF FOREIGN- RELATED TRANSACTIONS Jurisdiction to tax Taxation of U.s. citizens& residents Taxation of nonresidents s. taxation of foreign activity Foreign sales corporations

Fiduciary taxation Basic concepts and definitions Trust taxable income Distributable net income(DNI) Simple trusts Complex trusts Income in respect of a decedent

Unified transfer tax system Transfers subject to gift tax Annual exclusion Deductions Gift-splitting Tax computation

SPECIAL PARTNERSHIP ISSUES (1 of 2) Nonliquidating distributions 8751 assets Liquidating distributions Sale of partnership interest Retirement or death of a partner Termination of a partnership

CONSOLIDATIONS (1of2) Affiliated groups Advantages disadvantages of consolidating Consolidated taxable income Consolidated regular tax liability Consolidated AMT liability

LIQUIDATING DISTRIBUTIONS Complete liquidation vs. dissolution Effects of liquidation on shareholders Effects of liquidation on liquidating corporation Liquidation of a controlled subsidiary Special shareholder issues Debt retirement

NON-LIQUIDATING DISTRIBUTIONS (1 of 2) Nn- liquidating distributions in general Computing current&p Current vs. accumulated&p Non- liquidating property distributions Constructive dividends