Jul 14, 2024  
2020-2021 Graduate Catalog 
2020-2021 Graduate Catalog [ARCHIVED CATALOG]

ACC 5570 - International Tax Outbound

Credits: 2

This course is an overview of international tax practice focused on outbound taxation with an emphasis  on taxation of U.S. individuals receiving income from foreign sources and juridictions. Main topics include: sourcing of income, allocation and apportionment of deductions, foreign tax credits, controlled federal corporations, passive investments, and foreign currency transactions.