ACC 639 – Multijurisdictional Taxation

2 credit(s)

Examines international, state, and local tax issues. Topics include U.S. International taxation of in- and out-bound transactions, sourcing of income and deductions and nexus. Pre: 401 with C- or better.


  • Tax treaties
  • Sourcing of income and deductions
  • Taxation of Fixed Determinable and Periodic Income (FDAP)
  • Taxation of Business Income
  • Disposition of U.S. Real Estate
  • Transfer pricing
  • Foreign tax credits
  • Nexus
  • Types of state taxation (i.e., corporate, sales, excise, property)
  • Hawaii general excise tax
  • State Tax Base and Conformity
  • Apportionment and Allocation
  • Optional: Controlled foreign corporations, foreign currency, expatriate taxation, international tax planning
Course Syllabi
Who When Link
Kawafuchi Summer 2018 Download
Kawafuchi Summer 2017 Download
Kawafuchi Summer 2016 Download
Kawafuchi Summer 2014 Download
Kawafuchi Summer 2006 Download