ACCY 276

U.S.Taxation of International Transactions

U.S. tax jurisdiction; U.S. source of income rules and related expense allocation; U.S. taxation of foreign taxpayers; transfer pricing issues; U.S. taxation of the foreign income of U.S. citizens and residents; cross border transactions; foreign currency tax issues; and U.S. bilateral tax agreements. Successful completion will satisfy the culminating experience for the MSBA/Taxation program. Students may select topics for their Master's projects that are outside the discipline topic of the class subject to the approval of the instructor.

Units: 3.0