International Tax | L4344

Introduction to U.S. international taxation with an equal emphasis on inbound and outbound transactions. Resident and nonresident alien taxation, withholding taxes, effectively connected (business) income, foreign investment in U.S. real estate, tax treaties, branch taxes, earnings stripping, conduit financing rules, foreign earned income exclusion, classification of foreign entities, foreign tax credit, foreign personal holding companies, controlled foreign corporations, passive foreign investment companies, export transactions, Subpart F manufacturing rules, outbound property transfers, and transfer pricing.

Prerequisites: Cross Listed Tax Course (Tax 4420) -Please see Graduate Tax for prerequisites.
Credit Hours: 3
ULW: This course does not satisfy the Upper Level Writing requirement (ULW)


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