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    Mar 28, 2024  
2018-2019 Catalog 
    
2018-2019 Catalog [ARCHIVED CATALOG]

TA 321 Principles of International Taxation


3 unit(s)
Presents a broad survey of the rules of US income taxation regarding international transactions. Covers both in-bound transactions - the treatment of non-resident aliens and foreign corporations investing and/or doing business in theed States, as well as out-bound transactions - the treatment of US citizens and residents investing and/or doing business outside the US. Prerequisite(s): TA 318  and TA 329 .


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