BU 7582 - International Taxation

Credits: 3

Description The overall objective of the course is to develop an understanding of the fundamental principles underpinning the U.S. tax law with regard to international activities. Topics include the theoretical basis of the U.S. approach to international taxation; the U.S. tax treatment of the foreign activity of U.S. citizens, residents and domestic corporations; and the U.S. tax treatment of non-U.S. persons engaged in business or investment activity in the U.S.

Prerequisites: BU 7570 or equivalent.