2017-2018 Graduate Catalog 
    
    Mar 25, 2023  
2017-2018 Graduate Catalog [ARCHIVED CATALOG]

ACCT 6610 - International Taxation


Prerequisite: ACCT 6604  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 credit hours.