Course Catalog

Golden Gate University offers degree and certificate programs at three teaching centers and online.

Course Schedule - course offerings by term
Academic Calendar - important dates
University Catalog - comprehensive information
(prior catalogs)

NUMBER COURSE TITLE

TA 321

Principles of International Taxation

3 Unit(s)

Presents a broad survey of the rules of US income taxation regarding international transactions. Covers both in-bound transactions - the treatment of non-resident aliens and foreign corporations investing and/or doing business in theed States, as well as out-bound transactions - the treatment of US citizens and residents investing and/or doing business outside the US. Cross-listed with and equivalent to LLM 321. Prerequisite: TA 318 and (TA 329A or TA 329).

View Course Sections: Summer 2025 , Spring 2025