Dec 02, 2022  
2021-2022 Undergraduate Bulletin 
    
2021-2022 Undergraduate Bulletin [ARCHIVED CATALOG]

ACC 3585 - Issues in International Taxation (3)


When Offered: On Demand
A study of selected issues in international taxation, with a focus on U.S. taxation applied to economic activity with an international element. As the course satisfies the College of Business’ global requirement, several non-tax topics dealing with foreign countries and their residents are covered. Topics discussed will include US income taxation of foreign transactions, tax treatises, residency status, foreign tax credit, visas, sourcing of income, US taxation of nonresident aliens and foreign corporations, comparison of US international tax law with the tax system of other countries, multi-jurisdictional concepts.
Prerequisites: 54 earned hours and a minimum grade of C- (1.7) in ACC 3580 .