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    Dec 04, 2021  
American University Catalog 2017-2018 
    
American University Catalog 2017-2018 [ARCHIVED CATALOG]

ACCT-743 International Taxation (3)


U.S. tax law related to investment by U.S. persons overseas and foreign persons in the United States. Includes the foreign tax credit, Subpart F. PFICs, transfer pricing, foreign earned income exclusion, and the role of tax treaties. Prerequisite: ACCT-604 .