Seminar in International Tax

Catalog description

IBUS 6324: Seminar in International Tax (3-0) This course is a study of comparative tax systems and related impacts on the decision process of multinational enterprises, and the institutions and environments that affect them. Topics include issues related to mode of entry, transfer pricing, income shifting, compensation practice, and cost of capital decisions; as well as the effects of cultural values on tax administration, tax compliance, and social responsibility practices in a global environment. Prerequisite: Departmental approval.