International Taxation

Catalog description

U.S. Taxation of international transactions and foreign taxpayers. A study of the U.S. and foreign taxation of international commercial transactions involving U.S. and foreign taxpayers, including the taxation of income of U.S. taxpayers operating abroad through branches and subsidiaries; the U.S. foreign tax credit provisions; cross-border asset transfers and related intercompany pricing issues; the U.S. taxation of non-resident individuals, partnerships, associations and foreign corporations; and bilateral and multilateral income tax treaties.