Multinational Tax Seminar

Catalog description

Advanced seminar covering tax problems involved with international business transactions, including citizenship; source of income, and other contacts; taxation of U.S. citizens abroad, resident and nonresident alien individuals and corporations; the concept of income that is effectively connected with U.S. business; taxation of domestic entities doing business abroad; controlled foreign corporations; and foreign tax credits; inter-company pricing; allocation and apportionment of domestic expenses. Prerequisites: BTAX 6001, 6003 , 6005 and 6009 .