ACCT 70670 - Special Topics in Taxation III: International Taxation

Institution:

University of Notre Dame

Subject:

Accountancy

Description:

International Taxation begins with an overview of fundamental international taxation issues and then considers basic jurisdiction principles of U.S. tax law. Taxation of foreign taxpayers for U.S. activities is considered, with specific attention paid to taxing rules, source rules, the role of income tax treaties, and filing, withholding and reporting requirements. Taxation of U.S. taxpayers for foreign activities is also covered, with a focus on the foreign tax credit, inter-company pricing, and international tax-free transactions.

Credits:

1.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.nd.edu

Phone Number:

(574) 631-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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