ACCT 5357

Multijurisdictional Taxation Concepts.

Sam Houston State University · UGRD · Fall 2026

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Students examine concepts related to the taxation of business entities and individuals by international and state jurisdictions. The concepts of nexus, income allocation, and income apportionment issues as well as cross-border and international tax issues affecting activities of U.S. taxpayers are explored. Prerequisite: ACCT 5352 .

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Class #sam_houston-0014Fall 2026UGRD3 credits
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