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TAX 709 - INTERNATIONAL TAX
CREDIT: ( 32 CPE Hours, 27 CLE Hours; 3 Semester Units)

DESCRIPTION:
KEY SEGMENTS UPDATED FALL, 2007.
The tax definition of resident; the distinction between domestic and foreign entities; taxation of business income and non-business income of foreign persons and foreign corporations; branch profits rules; special rules on investments in U.S. real property interests; the foreign tax credit; special rules on controlled foreign corporations; cross-border non recognition transactions; international tax treaties; and transfer pricing rules.

FORMAT: DVD

REQUIRED TEXT:

Aspen Publishers, Inc.

Introduction To US International Taxation McDaniel, Ault, and Repetti. Fifth Edition, June 2005.

Hard cover ISBN: 0735557322 

Soft Cover/Paperback ISBN13: 9780735557321

  • Available by calling customer service, at 1-800-638-8437. Hardcover ($187). Soft Cover/Paperback ($40). Prepaid orders receive free shipping & handling. Ask about 10% discount for students of Washington Institute for Graduate Studies.

INSTRUCTOR: David Kerzner

 
INSTRUCTOR BIO: David Kerzner
 
EXAM OPTIONS: Review/Final On-Line Exams. The Review Exam is not mandatory or graded but is designed to provide valuable feedback in preparation for the Final Exam. To download the instructions, please go to the Exams webpage.

Handouts for this course are to be used exclusively for the purposes of the course, and may not otherwise be distributed.