International Taxation

Catalog description

Introduction to the U.S. federal income tax rules that apply to U.S. persons who live or do business abroad, or receive income from foreign sources, and to foreign persons who live or do business in the U.S., or receive income from U.S. sources. Includes a study of the role and effect of U.S. tax treaties. Introduction to the US federal income tax rules that apply to US persons (including corporations, partnerships and individuals) living or doing business abroad or receiving income from foreign sources, and to foreign persons living or doing business in the US or receiving income from US sources. Effect of US tax treaties on these rules.