TAXN6520 - Intro To Interntl Taxation I

This course provides an introduction to the basic rules concerning U.S. federal income taxation of (1) foreign persons and (2) domestic persons who engage in international transactions. Among the topics to be covered in the course include residency, source of income, U.S. taxation of foreign persons, tax treaties, transfer pricing, the foreign tax credit, and controlled foreign corporations.
Prerequisites: TAXN6130
3 Credits