Pennsylvania State University-Main Campus · Courses
TAX
4 courses with the subject TAX, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
TAX 951Comparative International Tax Law3
This course treats the unique problems of Home country taxation of the foreign income and operations of resident persons and enterprises and Host country taxation of foreign persons and enterprises. Topics include the treatment of cross-border business and investment; sales, financing and e-commerce; the source of income; worldwide and territorial taxation; methods for the elimination of double taxation including foreign tax credits, exemption, and treaties; controlled foreign corporations; tax avoidance; and value added taxes. While stressing the law of the United States and the European Union, this course broadly examines the tax law of both developed and emerging economies to gain a better understanding of the impact of taxation internationally.
TAX 952Taxation of Executive Compenstation and Benefits2
This class will focus on the tax and ERISA aspects associated with executive compensation and nonqualified deferred compensation, including a variety of executive perquisites, equity programs and fringe benefits.
Beginning with historical and constitutional aspects, students will analyze in detail recent developments in state and local taxation and their impact on client representation. Attention will be concentrated on corporate, sales and use and other business taxes, death duties, and property taxes and exemptions.
