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2023-2024 Undergraduate & Graduate Catalog

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ACC 633 - International Tax Practice

United States jurisdiction to tax on the basis of citizenship, source of income, and other minimum contacts required by international or constitutional law is treated, along with taxation of domestic corporations doing business abroad, entities that are either controlled foreign corporations or foreign personal holding companies, and the foreign tax credit. U.S. possession corporations, domestic international sales corporations, and tax treaties are also considered.

Credits: 3

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