ACCT 6126 International Taxation

3 semester hours

This course discusses the concepts and principles of the taxation of U.S. sourced income from investments and business in the U.S. by foreign individuals and entities, including foreign corporations with branches in the U.S. Also studied is the taxation of foreign sourced earnings of U.S. corporations, U.S. citizens, and U.S. residents. These topics include the study of tax treaties that may impact such taxation.

Graduate standing required.

Prerequisite: ACCT 6122 with a minimum grade of C (2.0).