University Catalog 2014-2015

University of Colorado Boulder

ACCT-6780 (3) International Taxation

Covers basic aspects of the United States taxation of income earned abroad by its citizens and the taxation income derived by foreign persons from U.S. sources, including the implications of income tax treaties. Same as LAWS 7617. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration (BUAD) graduate students only.