International Tax Practice   [Archived Catalog]
2014-2015 Undergraduate & Graduate Catalog
   

ACC 633 - International Tax Practice


United States jurisdiction to tax on the basis of citizenship, source of income, and other minimum contacts required by international or constitutional law is treated, along with taxation of domestic corporations doing business abroad, entities that are either controlled foreign corporations or foreign personal holding companies, and the foreign tax credit. U.S. possession corporations, domestic international sales corporations, and tax treaties are also considered.

Credits: 3




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