LL4AZ Half Unit
International Tax Systems: Advanced Problems
This information is for the 2017/18 session.
Teacher responsible
Eduardo Baistrocchi, Room NAB 7.33.
Availability
This course is available on the MSc in Law and Accounting, Master of Laws and Master of Laws (extended part-time study). This course is available with permission as an outside option to students on other programmes where regulations permit.
This course will be relevant to the following LLM specialisms: International Business Law, Taxation.
This course is capped at 30 students. Students must apply through Graduate Course Choice on LSEforYou.
Pre-requisites
Students should have at least a basic knowledge of a tax system of a country (not necessarily the UK) or be studying LL4Z1 Business Taxation.
Course content
The course will look at a series of international transactions, focusing on the treatment of some complex and artificial structures. They include base erosion, profit shifting and the resolution of transfer pricing disputes. Throughout the course examples will be drawn from the tax systems of a range of countries from the OECD and non-OECD worlds.
Teaching
20 hours of seminars in the LT. 2 hours of seminars in the ST.
This is based on a format of lecture-discussions with the possibility of guest speakers where appropriate and depending on numbers, corresponding fortnightly one-hour classes.
There will be a reading week in week 6.
Formative coursework
Students are asked to submit one 2,000 word essay.
Indicative reading
Detailed reading lists will be provided during the course via Moodle.
Recommended preliminary reading
Baistrocchi, Eduardo, The International Tax Regime and the BRIC World: Elements for a Theory (May 10, 2013). Oxford J Legal Studies, May 2013. Available at SSRN: https://ssrn.com/abstract=2336294; Ring, Diane M., International Tax Relations: Theory and Implications. Tax Law Review, Vol. 60, p. 83, 2007; Boston College Law School Research Paper No. 97. Available at SSRN: https://ssrn.com/abstract=900406; Dharmapala, Dhammika and Hines Jr., James R., Which Countries Become Tax Havens? (May 2009). Available at SSRN: https://ssrn.com/abstract=952721 or http://dx.doi.org/10.2139/ssrn.952721
Assessment
Exam (100%, duration: 2 hours, reading time: 15 minutes) in the main exam period.
Key facts
Department: Law
Total students 2016/17: 12
Average class size 2016/17: 12
Controlled access 2016/17: Yes
Value: Half Unit
Personal development skills
- Communication
- Specialist skills