In-depth coverage of the cross-jurisdictional taxation area, including coverage of international tax issues.

Oasis Title

Cross-Jurisdictional Taxation

Semester Course Offered

Offered fall semester every year.

Grading System

A-F (Traditional)


ACCT 5400 or ACCT 5400H or ACCT 7400

Course Objectives

The course will give the students an exposure to cross-jurisdictional issues that exist in both the international, state, and local taxation areas. The terminology, concepts and structures that apply in these areas will be presented. Practitioners with extensive technical expertise and practical experience will be used as lecturers to enrich the learning environment.

The primary objectives will be to:

  1. give the students a broad understanding of the key concepts inherent in these cross-juridictional areas of taxation

  2. enable them to recognize technical problems that may arise

  3. introduce them to the planning tools available to produce favorable tax results

Topical Outline
  1. Introduction and Impact
  2. Definitions and Types of Taxes
  3. Basic Concepts
  4. Taxation of US Individuals Living Abroad
  5. Taxation of US Business Operating Abroad
  6. Applications
  7. Treaties and Conflict Resolution
  8. Planning Opportunities
  9. US Taxation of Nonresident Alien Individuals and
Syllabi ACCT 7435
Credit Hours 3.0