Dec 30, 2024  
2016-2017 Graduate Catalog 
    
2016-2017 Graduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 661 - Advanced State and Local Taxation


Study of advanced state and local tax issues affecting business organizations. Topics include trends in asserting tax jurisdiction via economic nexus and agency relationships, changing apportionment factors, taxing flow-through entities, transaction taxes, credits and incentives, and other current trends and controversies.

Prerequisites & Notes
PRQ: A grade of C or better in ACCY 658 or consent of department.

Credits: 3