Tax Aspects of International Business

Undergraduate Prerequisites: TX 901; Undergraduate Corequisites: TX 901 - Tax aspects of international business transactions, both "inbound" and "outbound", with particular attention to fiscal jurisdiction, the foreign tax credit, allocation of income among affiliated companies, treaties, anti-abuse measures aimed at tax haven operations, information reporting and foreign investment in U.S. securities and real estate. Prerequisite or corequisite: Federal Income Taxation I. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.