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Walsh College Academic Catalog 2024-2025
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Contents
Welcome to Walsh College
General Information
Academic Calendar
Admission to Walsh College
Readmission to Walsh College
Financial Aid and Scholarships
Student Services
International Student Information
Veteran Student Information
Walsh College Programs
Walsh College Courses
ACC - Accounting
BL - Business Law
BTC - Business & Technology
BUS - Business
CE - Continuing Education Courses
COM - Communications
DCT - Doctoral
DIS - Dissertation
ECN - Economics
ENG - English
FIN - Finance
IDS - Interdisciplinary
IT - Information Technology
MDL - Moodle Orientation
MGT - Management
MKT - Marketing
MTH - Math
QM - Quantitative Methods
RES - Research Methods
RSD - Residency
TAX - Taxation
400 Level Courses
500 Level Courses
TAX 500
TAX 507
TAX 509
TAX 510
TAX 525
TAX 531
TAX 532
TAX 540
TAX 550
TAX 560
TAX 583
TAX 595
TAX 596
TAX 598
TAX 599
Professional Development
Policies and Procedures
Walsh College Leadership
Walsh College Faculty
Addendum
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TAX 550
INTERNATIONAL TAXATION
The application of the Internal Revenue Code to domestic corporations doing business in foreign countries either through subsidiaries or as branch operations. Topics include planning for expansion into foreign countries and developing countries; factors to consider in deciding whether to create a branch or a subsidiary in a foreign country; the foreign tax credit; dividend requirements; Subpart F and current international tax problems and planning. Inter-company pricing will be considered in detail. Also covered are tax treaties; FSCs, foreign currency; and the U.S. tax treatment of foreign persons and foreign businesses engaged in U.S. activity.
Credits
3
Prerequisite
TAX 500
,
TAX 510
,
TAX 531
, and
TAX 599
.
Distribution
TAXATION