In this Specialization, you’ll build job-relevant U.S. and international taxation skills for accounting, finance, and cross-border business work. You’ll begin by examining the U.S. federal income taxation of business entities, including corporations, partnerships, limited liability companies (LLCs), and Subchapter S corporations. You’ll analyze how tax rules affect entity formation, operations, distributions, reorganizations, and liquidation, while evaluating the tax implications of different business structures and elections.

You’ll then explore state and local taxation across the U.S., including nexus, limits on state taxing power, and the allocation and apportionment of income for multistate activity. Finally, you’ll analyze cross-border transactions and core international tax concepts that drive planning and compliance, including sourcing rules, transfer pricing, CFC/Subpart F, foreign tax credits, and policy-driven regimes that shape outbound and inbound activity.

Through applied, scenario-based practice, you’ll work through realistic tax problems involving entity formation, partnership taxation, shareholder distributions, multistate operations, and international transactions. By the end of the Specialization, you’ll be able to evaluate business tax consequences across domestic and cross-border contexts and apply tax rules to practical planning and compliance scenarios.

Übungsprojekt

You’ll complete applied, scenario-based practice that mirrors common tax work. Activities include computing individual taxable income and liability, comparing retirement vehicles, and completing a basic Form 1040. You’ll solve structured corporate tax problems on entity choice, corporate income tax calculations, and transaction outcomes for incorporation, shareholder distributions, liquidations, and reorganizations. You’ll analyze multistate fact patterns to determine nexus and apply allocation and apportionment approaches. For international topics, you’ll apply sourcing rules, evaluate double-taxation outcomes, and calculate the Foreign Tax Credit, using cross-border scenarios that reference transfer pricing and CFC/Subpart F concepts.