BUS 225P

Advanced International Tax - US Corporations

Description
Advanced study of income tax treatment of international corporate transactions including international reorganizations and Section 367, Section 304 and corporate inversions. Planning for intangibles, subpart F planning, foreign entity structuring including use of check-the-box entities, foreign currency transactions, and foreign tax credit planning. Prerequisite: BUS225C

Grading
Normal Grade Rules

Units
3