ACCT 6430 - International Taxation

International taxation focuses on the U.S. taxation of international transactions, including a review of the taxation systems in several countries. Includes different forms of doing business in several countries (e.g. in the U.S., would include sole proprietorship, partnerships, limited liability companies and corporations), the ease of operating each form of business, identifying how business owners are protected from the business liabilities and risks and the different, if any, tax treatments afforded each form of business. Other topics include a review of tax rates, consumption regimes (e.g. value -added taxes), the taxation of U.S. expatriates, the tax consequences of repatriating profits to the U.S., the application of any tax treaties with the U.S. and related tax matters. Prereq: ACCT 4410 or ACCT 6140. Semester Hours: 3 to 3 When Offered: SUMMER