LAW 832: Taxation of Transnational Operations
The study of United States taxation of domestic enterprises doing business in foreign countries and foreign enterprises doing business in the United States; taxation of U.S. citizens abroad; comparative tax treatment of foreign operations conducted by a U.S. entity through a branch, controlled foreign corporation (CFC), a non-CFC subsidiary, joint venture, or foreign licensees; utilization of the foreign tax credit; the effect of international tax treaties; and a policy analysis of the causes and control of international tax evasion. Final Exam. Pre-requisite: Corporate Taxation. Limited Enrollment . [3]
