360 International Taxation

Sections

Spring 2017
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
2015
Spring 2015
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

360.01 3 Peter A. Barnes M/W 4:50-6:10 pm Room 4047
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 TaxLaw 326 Corporate Tax is highly recommended but not required (and may be taken concurrently).
Enrollment Restrictions
None
2014
Spring 2014
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

360.01 3 Peter A. Barnes M/W 5:00-6:21 pm M/W 5:00-6:21 pm Room 4040
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 TaxLaw 326 Corporate Tax is highly recommended but not required (and may be taken concurrently).
Enrollment Restrictions
None
2012
Fall 2012
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

360.01 3 Richard L. Schmalbeck W 3:00-4:50 W 3:00-4:50 Room: 3043
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 TaxLaw 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.