ACC 639 Multijurisdictional Taxation (3)
Examines international, state, and local tax issues. Topics include U.S. International taxation of in- and out-bound transactions, sourcing of income and deductions and nexus.
Pre: 401
A minimum of at least C- or better is required
Subjects:
- Tax treaties
- Sourcing of income and deductions
- Taxation of Fixed Determinable and Periodic Income (FDAP)
- Taxation of Business Income
- Disposition of U.S. Real Estate
- Transfer pricing
- Foreign tax credits
- Nexus
- Types of state taxation (i.e., corporate, sales, excise, property)
- State Tax Base and Conformity
- Apportionment and Allocation
- Optional Topics: Controlled foreign corporations, expatriate taxation