International Taxation

MGMT X 427.121

Instruction explores the application of U.S. tax law to U.S. individuals and entities conducting transactions outside the U.S., as well as foreign individuals and entities conducting transactions in the U.S.

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Winter
Spring
Summer

What you can learn.

  • Learn about important international tax topics such as the distinction between U.S. and foreign-source income; taxation of U.S.-controlled foreign corporations; international tax treaties; taxation of cross-border acquisitions; the foreign tax credit; and transfer pricing
  • Understand how U.S. tax law applies to international transactions and how to identify the key international tax issues that must be addressed

About this course:

This course is for accounting, tax, and finance professionals; international business managers; and lawyers who work with cross-border transactions involving the United States. Instruction explores the application of U.S. tax law to U.S. individuals and entities conducting transactions outside the U.S., as well as foreign individuals and entities conducting transactions in the U.S. Topics include the distinction between U.S.- and foreign-source income, taxation of U.S.-controlled foreign corporations, international tax treaties, taxation of cross-border acquisitions, the foreign tax credit, and transfer pricing. Students leave the course with an understanding of how U.S. tax law applies to international transactions and how to identify the key international tax issues that must be addressed. Students also learn the general concepts and policies that compose the international elements of the U.S. tax code.
Prerequisites
MGMT X 127 Federal Income Taxation, equivalent experience, or consent of instructor.

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