This course on the fundamental concepts in the taxation of transnational transactions covers basic issues involved in both the taxation of the foreign operations of United States taxpayers (outbound transactions) and the United States taxation of income received by foreign individuals or entities (inbound transactions). Thus, the course will address questions of jurisdiction to tax, source of income, the foreign tax credit, tax treaties, the effect of currency fluctuations and, of course, the operations of the controlled subsidiaries of United States corporations.
|M 5:30-7:20 PM||Klein 2A||Some Saturday hours required - see registration notes.|
Saturday hours required: 10AM to 1:15PM on 10/19/19, 11/2/19, 11/16/19, and 11/23/19.
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)