Jun 25, 2019  
2018-2019 Academic Catalog 
2018-2019 Academic Catalog [ARCHIVED CATALOG]

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ACC 690 - International Taxation Issues

(3 Credits)

This course studies the federal income tax provisions applicable to foreign income of US citizens, residents, and corporations and to foreign persons with US income. The foreign tax credit versus exemption and the role of treaties are examined. Corporate issues will also be addressed including controlled foreign corporations and benefits of possession corporations.

Formerly ACC 755.

Prerequisite(s): ACC 650 ACC 660  

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