US Taxation of International Transaction and Foreign Taxpayers (TX-387)
This course provides a study of the U.S. taxation of international commercial transactions involving U.S. and foreign taxpayers. As business becomes more international in scope, most practitioners will be exposed to foreign taxation. This course covers the U.S. taxation of the income of U.S. taxpayers operating abroad through branches and subsidiaries, the U.S. foreign tax credit provisions, cross-border asset transfers, related party income allocations, foreign currency issues, the U.S. taxation of non-resident individuals and foreign corporations, and bilateral income tax treaties.

Course Name: TX-387
Departments: Tax Law
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