TAX 627 - International Income Taxation

Institution:

University of Michigan-Dearborn

Subject:

Tax

Description:

Course examines in a survey fashion the taxation of business and investment transactions by foreigners in the U.S. (in-bound transactions) and business and investment transactions by U.S individuals and corporations in foreign countries (out-bound transactions). Topics include residence, source of income and deductions, taxation of foreign persons on U.S. source passive investment income and U.S. source business income, including income from U.S. branches of foreign corporations, and the effect U.S. tax treaties have on these matters. The course also includes a survey analysis of the foreign tax credit, the anti-tax deferral rules of Subpart F, and the intercompany transfer pricing rules. The planning and business aspects of these international transactions are emphasized.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umd.umich.edu/

Phone Number:

(313) 593-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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