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 Pre-/Co- Requisite Information

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

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.