ACCT 6241: International Taxation: Outbound Transactions
Lecture - 3 credits
- Examines the federal taxation of U.
- S. individuals receiving income from sources or conducting business in foreign jurisdictions.
- An increase in the number of U.
- S. individuals and corporations operating in other countries has enhanced the importance of an understanding of international transactions for tax professionals.
- Examines sourcing of income, allocation and apportionment of deductions, foreign tax credits, taxation of U.
- S. citizens and residents abroad, controlled federal corporations, passive foreign investment companies, foreign currency translations and transactions, and special entities.
Examines the federal taxation of U. Show more.