Eduardo Baistrocchi, CKK 7.33

This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option to students on other programmes where regulations permit.

The course will be relevant to the following LLM specialisms: International Dispute Resolution, Public International Law, and Taxation.

This course is capped at 30 students. Students must apply through Graduate Course Choice on LSEforYou.

This module is the first in Europe to provide an interdisciplinary analysis of international tax dispute resolution worldwide. It covers three different areas of public international law that are used for resolving international tax disputes: tax treaty law, bilateral investment treaty law, and World Trade Organization (WTO) law. The course will rely on case studies from all continents to identify global patterns in the resolution of such disputes. The analysis will examine the implications of institutional stability and instability, and touch upon the protection of taxpayers' rights.

20 hours of seminars in the AT. 2 hours of seminars in the ST.

One 2,000 word essay.

E. Baistrocchi, ‘Global Tax Hubs’, Florida Tax Review (2024). Available at SSRN: https://ssrn.com/abstract=4544786; 

E. Baistrocchi, ‘The International Tax Regime and Global Power Shifts’, Virginia Tax Review, Vol. 20, No. 2, 2021. Available at SSRN: https://ssrn.com/abstract=3744992; 

E. Baistrocchi, ed. A Global Analysis of Tax Treaty Disputes. Cambridge University Press; 2017.

E. Baistrocchi, ‘Tax Disputes Under Institutional Instability: Theory and Implications’, Modern Law Review, Volume 75, Issue 4, 547-577 (2012), Available at SSRN: https://ssrn.com/abstract=2336276

Exam (100%, duration: 2 hours and 30 minutes) in the spring exam period.