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TAX 636 International Taxation I

Course Description: Introduces graduate tax students to U.S. tax law rules of international transactions and operations. Resident and non-resident alien status and consequences and inversions and expatriated entities are described. Discusses rules for determining the sources of income, allocation and apportionment of income, transfer pricing and the foreign tax credit.

Course Rotation: NY: Fall and Summer.


3 credits


Pre-requisite for TAX 634 ( Course : TAX 625 . Minimum Grade of C. ) and (Course : TAX 627 . Minimum Grade of C. )