3.00 credit hours
Multi-jurisdictional taxation is one of the most exciting and fastest growing areas of tax practice. This course examines the tax and business issues faced by businesses seeking to expand operations, both across state and local jurisdictions within the U.S. and across international boundaries. We consider the basic state sales, use, and income tax treatment of multi-state businesses; the U.S. tax treatment of businesses investing abroad; and the U.S. taxation of inbound foreign investment. A student will achieve a practical command of the tax issues, from an accountant's perspective, which are raised by international and multi-state U.S. transactions and how the U.S. and State tax laws resolve those issues.