Accounting
ACCT 6240: International Taxation: Inbound Transactions
Lecture - 3 credits
ND
EI
IC
FQ
SI
AD
DD
ER
WF
WD
WI
EX
CE
- Addresses the taxation of foreign individuals or corporations receiving income from sources, or conducting business, in the United States.
- With the globalization of the economy, a greater number of taxpayers must consider the impact of international taxation.
- Topics include the sourcing of income, taxation of passive income, taxation of income connected to a U.
- S. trade or business, branch-level taxes, issues of foreign-owned U.
- S. corporations, income tax treaties, and transfer pricing.
Addresses the taxation of foreign individuals or corporations receiving income from sources, or conducting business, in the United States. Show more.