BUAC770

Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business. Credit only granted for: BUAC758Y or BUAC770. Formerly: BUAC758Y. An introduction to the theory and practice of international taxation. The objective of the course is to provide students with the basic tools to approach international tax topics from a US perspective. The course addresses the fundamentals of U.S. international taxation, but also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored.