Eduardo Baistrocchi, NAB 7.33.

For the LLM degree and MSc Law and Accounting.

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

Students should have at least a basic knowledge of a tax system of a country (not necessarily the UK) or be studying (or with permission following) LL4Z1 Business Taxation and LL4Z2 Principles of Taxation.

This course examines how taxation applies to transactions in the international context, and considers tax law that operates at the international and supra-national levels.

The course explores the ways in which tax law applies to transactions in the international context. The focus is on rules that operate at an international or supra-national level, though we will look at some domestic rules that are important to international taxation and that can be found in a number of important tax systems.

The course will look at a series of international transactions, starting with the very basic example of an export and import of goods and culminating with the treatment of some complex and artificial structures.

The features of tax systems will be studied through these transactions, particularly those features found in double tax conventions and in the law of the European Union. In the first part of the course this will be supplemented by introductions to some key foundation concepts that are needed in the study of international taxation.

Throughout the course examples will be drawn from the tax systems of a range of countries.

Two-hour seminars weekly.

Students are asked to submit two 2,000 word essays.

Detailed reading lists will be provided during the course via Moodle.

General reading: Primary materials in K van Raad (ed), Materials on International and EC Tax Law (ITC Leiden); P Baker, Double Taxation Conventions and International Tax Law; Terra and Wattel, European Tax Law (Kluwer); publications of: the OECD; the UN; the European Commission; HM Revenue and Customs; Internal Revenue Service.

Recommended reading: Baistrocchi, Eduardo A., 'The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications' [2008] British Tax Review 352; Brauner, Yariv, 'An International Tax Regime in Crystallization - Realities, Experiences and Opportunities' (2002), NYU Law School, Public Law Research Paper No. 43, available at: http://ssrn.com/abstract=315685 or doi:10.2139/ssrn.315685

General journals: Bulletin for International Taxation (formerly Bulletin of International Fiscal Documentation - BIFD); Cahiers de Droit Fiscal International; Intertax; Tax Notes International; European Taxation; EC Tax Review; International Transfer Pricing Journal; British Tax Review; National Tax Journal.

Avi-Yonah, Reuven S., 'Double Tax Treaties: An Introduction' (2007). Available at SSRN: http://ssrn.com/abstract=1048441

Arnold & McIntyre, International Tax Primer (Kluwer Law International)
Terra and Wattel, European Tax Law (Kluwer Law International)

The examination will be by three-hour written paper.

Candidates may take into the examination room unannotated copies of K van Raad (ed), Materials on International and EC Tax Law (Vols 1 and 2, ITC Leiden).