TAX-883 Introduction to International Taxation
This course is an overview course on international tax practice with emphasis on inbound, taxation of non-U.S. domestic entities with income generated within the U.S., and outbound taxation, taxation of U.S. domestic entities with income generated outside of U.S. borders. Students gain an understanding of the concept of nexus and its implications as it relates to an entitys potential tax reporting responsibilities and tax liability within the U.S. The course introduces students to the limitations on taxing authority as it relates to foreign entities as a consequence of protections afforded under U.S. constitutional and federal law, the implications of foreign tax treaties, and the strategies employed to avoid the risk of double taxation. The course emphasizes professional tax practice by employing a case study approach in which research of international tax matters is conducted, a written analysis of the findings is prepared and recommendations are presented.
Prerequisite
Student has satisfied all of the following Student has satisfied all of the following Academic Unit (Computed) in the selection list Accounting, Accounting and Business Law, Business Administration, Business Administration Executive, Business Analytics, Business Law and Ethics, Entrepreneurship, Finance, Health Administration, Information System, Information Systems and Operations Management, INTO Sawyer Business School, Management and Entrepreneurship, Management Studies, Marketing, Moakley Center for Public Management, Public Administration, Public Administration and Health Administration, Sawyer Business School, Strategy and International Business Or Programs of Study any in the selection list Business Economics Major BSBA And Student has satisfied all of the following Students who didn't specify one or more of these Programs of Study or Program Foci Continuing and Professional Studies Graduate And Student has satisfied all of the following Student has completed all of the following course(s) TAX 801 - Federal Taxation of Income