Integrating Multijurisdictional Issues into the Introductory Tax Courses

Abstract

Tax educators are recognizing the increased importance of international and multistate tax issues in accounting practice, and the corresponding need to introduce accounting students to the basic principles of multijurisdictional taxation. Obstacles to greater coverage of multijurisdictional issues in the introductory tax courses include not only the significant time constraints that instructors face in these courses, but also a lack of instructional resources and experience needed to effectively teach these topics. This paper is designed to help tax educators overcome these obstacles by identifying the appropriate multijurisdictional learning objectives for the introductory tax courses, summarizing available instructional resources, and providing sample teaching materials that can be used to teach these topics.