SEMINAR IN INTERNATIONAL TAXATION

Explores various aspects of taxation of taxpayers engaged in international transactions, e.g., U.S. taxation of multinational companies as well as foreign companies operating within the U.S. Topics include Subpart F income, the Foreign Tax Credit, foreign currency transactions, transfer pricing, the merits of U.S. foreign tax policy, and the tax policies of other selected countries. May be used as elective if not a core requirement. Prerequisite: AC 422 (or equivalent) or permission of instructor.