The basic concepts and issues surrounding U. S. taxation of international transactions, with an emphasis on those areas of international taxation generally deemed essential to tax practitioners. Included are issues relative to foreign tax credits, transfer pricing, anti-avoidance provisions governing foreign corporations, foreign sales corporations, foreign currency translation and transaction, tax treaties, and the planning of foreign operations. Practicum experiences are integral to this course.

Pre-requisites: ACC 355K - Federal Income Tax II or consent.

Facebook this Page (opens a new window)

Tweet this Page (opens a new window)

Add to Portfolio (opens a new window)