2022-2023 Graduate Catalog 
    Feb 25, 2024  
2022-2023 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 credits.