ACC 5560 - International Tax Inbound

Credits: 2

This course is an overview of international tax practice with emphasis on inbound taxation of non-U.S. domestic entities with income generated within the U.S. Topics include the sourcing of income, taxation of passive income, taxation of income connected to a U.S. trade or business, branch-level taxes, issues of foreign-owned U.S. corporations, income tax treaties, and transfer pricing.