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 Requirements - JD
Course Requirements - LLM-ICL
Course Type
  • Lecture
Learning Outcomes
  • Knowledge and understanding of substantive and procedural law

Spring 2021

2021
Course Number Course Credits Evaluation Method Instructor Meeting Days/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
Enrollment Restrictions
None

Spring 2020

2020
Course Number Course Credits Evaluation Method Instructor Meeting Days/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
None
Enrollment Restrictions
None

Spring 2019

2019
Course Number Course Credits Evaluation Method Instructor Meeting Days/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
None
Enrollment Restrictions
None

Spring 2018

2018
Course Number Course Credits Evaluation Method Instructor Meeting Days/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
None
Enrollment Restrictions
None

Spring 2017

2017
Course Number Course Credits Evaluation Method Instructor Meeting Days/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
None
Enrollment Restrictions
None

Spring 2016

2016
Course Number Course Credits Evaluation Method Instructor Meeting Days/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
None
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.