2024-2025 Graduate Catalog 
    
    Nov 23, 2024  
2024-2025 Graduate Catalog

ACCT 6610 - International Taxation


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.