International Taxation

A study of various United States and foreign tax laws affecting United States enterprises doing business abroad and foreign enterprises doing business in the United States. The course will first construct an overview of taxation in an international business framework. Special attention will then be paid to taxation of U.S. citizens abroad; foreign branch and subsidiary operations; Subpart F problems; foreign tax credit problems; tax treaties; the use of DISC's; and foreign bribe and boycott produced income.
Credits: 4

Type: LEC