Sep 23, 2021  
2020-2021 Graduate Catalog 
    
2020-2021 Graduate Catalog [ARCHIVED CATALOG]

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ACCT 6241 - Seminar in International Taxation


Credits: 2

Surveys basic issues in international, state, and local income taxation. Topics on international taxation issues include taxation on foreign operations of U.S. individuals and corporations, U.S. taxation of foreign individuals and corporations, foreign tax credits, U.S. possessions taxation, foreign tax credits, sourcing of income, and Section 482 reallocation of income adjustments. Topics on state and local income taxation issues include an analysis of nexus issues, unitary versus nonunitary tax regimes, and the allocation and apportionment of income and expenses. Prerequisite: Enrollment in the M.S.A. program or by permission.



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