360.01 International Taxation

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).

Enrollment Pre-/Co- Requisite Information

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

Spring 2016

Course Number Course Credits Evaluation Method Instructor
360.01
Course Credits
Peter A. Barnes
Sakai site: https://sakai.duke.edu/portal/site/LAW.360.01.Sp16
Email list: LAW.360.01.Sp16@sakai.duke.edu
Course
Degree Requirements
Course Requirements - JD
Course Requirements - LLM
Course Requirements - LLM-ICL