360 International Taxation

The course explores both the existing tax rules and the widespread policy concerns under discussion in the US and globally about current international tax law.

Enrollment Prerequisite

Federal Income Taxation or equivalent.

Course Areas of Practice
Evaluation Methods
Final Exam
Degree Requirements
Course Type
Lecture
Learning Outcomes
Knowledge and understanding of substantive and procedural law
2021
Spring 2021
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

360.01 3
  • Final Exam
Peter A. Barnes M/W 5:10 PM-6:35 PM

The course explores both the existing tax rules and the widespread policy concerns under discussion in the US and globally about current international tax law.

Pre/Co-requisites

Federal Income Taxation or equivalent.

Enrollment Restrictions
None
2020
Spring 2020
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

360.01 3
  • Final Exam
Peter A. Barnes MW 5:10-6:35 PM 3043

The course explores both the existing tax rules and the widespread policy concerns under discussion in the US and globally about current international tax law.

Pre/Co-requisites
Enrollment Restrictions
None
2019
Spring 2019
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

360.01 3
  • Final Exam
Peter A. Barnes M/W 4:50-6:15 PM 3043

The course explores both the existing tax rules and the widespread policy concerns under discussion in the US and globally about current international tax law.

Pre/Co-requisites
Enrollment Restrictions
None
2018
Spring 2018
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

360.01 3
  • Final Exam
Peter A. Barnes MW 4:50-6:15 PM 4172

The course explores both the existing tax rules and the widespread policy concerns under discussion in the US and globally about current international tax law.

Pre/Co-requisites
Enrollment Restrictions
None
2017
Spring 2017
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

360.01 3
  • Scheduled in-class examination
Peter A. Barnes MW 4:50-6:10 PM 4172

The course explores both the existing tax rules and the widespread policy concerns under discussion in the US and globally about current international tax law.

Pre/Co-requisites
Enrollment Restrictions
None
2016
Spring 2016
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

360.01 3 Peter A. Barnes MW 4:50-6:10 PM 3171

This course examines the United States federal income taxation of (1) foreign persons and corporations on their US-source income (taxation of "inbound" transactions), and (2) US residents, citizens, and corporations on their foreign-source income (taxation of "outbound" transactions).

Pre/Co-requisites

Law 255 Federal Tax
Law 326 Corporate Tax is highly recommended but not required (and may be taken concurrently).

Enrollment Restrictions
None

*Please note that this information is for planning purposes only, and should not be relied upon for the schedule for a given semester. Faculty leaves and sabbaticals, as well as other curriculum considerations, will sometimes affect when a course may be offered.