This site uses cookies. By continuing to use this site, closing this banner, or clicking "I Agree", you agree to the use of cookies.
Read our cookies policy and privacy statement for more information.

×
Stand with UkraineDonate

Goldey-Beacom College Course Info

Wilmington, Delaware

Favorite

Course Info

Search for courses by clicking on letters of the alphabet or by using a search bar. Explore course description, number of credits required and course sequences to satisfy graduation requirements.


ACC 690

International Taxation Issues

This course studies the federal income tax provisions applicable to foreign income of US citizens, residents, and corporations and to foreign persons with US income. The foreign tax credit versus exemption and the role of treaties are examined. Corporate issues will also be addressed including controlled foreign corporations and benefits of possession corporations. Formerly ACC 755.

Units: 3.0

Prerequisites:
ACC 660 - Taxation of Corporations
and
ACC 650 - Basic Taxation