Course Details

Fundamentals of International Taxation

 

X58.8006 / $750
FALL 2009
Continuing Education: Accounting, Taxation, and Legal Programs

 

This course provides an introduction to the fundamentals of U.S. international taxation. It examines U.S. income tax laws and policies relating to the taxation of foreign persons' investment and business activities in the U.S. ("inbound") and U.S. persons' investment and activities in other countries ("outbound"). Topics include the concept of residence, the source of income and deductions, foreign persons engaged in a trade or business in the U.S., withholding taxes, the foreign tax credit, tax treaties, and the U.S. anti-deferral regime known as "Subpart F."

 

This course is applicable toward:

• Certificate in Income Tax Planning and Reporting

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Related Subject Areas: Taxation

 

 

 

Section 1

 

Monday 7:00pm-9:00pm
October 19 - December 14

 

9 Sessions

Instructor: Judith Jacobson  
Location: Norman Thomas Center, 111 E 33