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International Tax

Course Abbreviation: 
TAX 992
Credit Only: N Anon Gr: Y

This course treats the unique problems concerning U.S. taxation of the foreign income and operations of U.S. persons and enterprises and the incidence of U.S. taxation on foreign persons and enterprises, including the following basic topics: the tax treatment of international business and investments, sales and financing, the sourcing of income, inclusions and exclusions, the foreign tax credit, controlled foreign corporations, and tax avoidance. This course stresses the role of international tax treaties and examines, on a comparative basis, the tax rules of other countries in order to better understand our own system and to gain an understanding of the overall impact of taxation in the international setting.