ACCT 219B - INTERNATIONAL INCOME TAXATION II

    Recent Professors
    S. Grinberg
    Recent Semesters
    Spring 2026
    Class Size
    45 students
    Credits
    3
    Spring 2026 Sections
    View Spring 2026 sections of ACCT 219B
    Transfers To
    Not transferable
    Description
    This course covers the theory and application of international tax laws and regulations, including Global Intangible Low Tax Income (“GILTI”), Base Erosion Anti-Abuse Tax (“BEAT”), Foreign Derived Intangible Income (“FDII”), foreign corporations doing business in the United States, foreign currency, transfers (IRC 367) and dual consolidated losses. The course explains the preparation of income tax returns as they relate to international transactions, using actual forms when appropriate.
    Usually Held
    Thu 7:00pm–9:50pm