TAX 637

International Taxation II

Pace University · UGRD · Fall 2026

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Describes advanced concepts of U.S. and foreign tax law rules of international transactions and operations. Includes discussion of controlled foreign corporations, income effectively connected with U.S. business, tax withholding at source, FIRPTA, branch profits tax, section 367, foreign currency transactions and tax treaties.

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Class #pace-TAX637Fall 2026UGRD3 credits
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