2009-2011 Graduate Catalog 
    Oct 17, 2019  
2009-2011 Graduate Catalog [ARCHIVED CATALOG]

A 610 - International Taxation

Prerequisite: A 604  Consideration of the federal income tax treatment of nonresident aliens and foreign corporations, and the foreign income of U.S. residents and domestic corporations. Comparison of alternate methods of engaging in operations abroad, foreign tax credit, allocations under code Section 482, Section 367 rulings, effect of tax treaties.
3 credits