ACC 662. Taxation of Multinational Corporations. 2 Credit Hours.

This course introduces the fundamental tax concepts underlying U.S. taxation of international transactions. Topics include the taxation of U.S. corporations with income from foreign sources, intercompany pricing, anti-tax avoidance provisions, and tax treaties.
Prerequisite: ACC 640.
Components: LEC.
Grading: GRD.
Typically Offered: Fall.