International Taxation

Catalog description

ACCTG 826 provides Taxation students knowledge about international tax. The course focuses on the United States taxation of income earned by foreign individuals and entities (inbound transactions) as well as the taxation of U.S. taxpayers operating in foreign jurisdictions (outbound transactions). Students will learn to evaluate legal jurisdiction, residency, and income sourcing, along with planning to optimize transfer pricing and income deferral. In addition, the course provides for an in-depth understanding of treaty utilization and the foreign tax credit in order to limit the same income being taxed by multiple jurisdictions as well as analyzing ethical considerations relating to international taxation.