ACCT 480 - International Tax

3.00 credit hours

A student will achieve a practical command of the tax issues, from an accountant's perspective, which are raised by international transactions and how the U.S. tax laws resolve those issues. Subject matter includes an overview of the U.S. tax system for international transactions, sourcing rules, foreign activities of U.S. persons, foreign tax credit, U.S. taxation of foreign persons, foreign-owned U.S. businesses, transfer pricing and tax treaties. In addition, examples of VAT (value-added taxation) and of the tax regime of a non-U.S. country will be studied.

Sample Syllabus