LL4AY Half Unit
International Tax Systems: A Global Perspective
This information is for the 2025/26 session.
Course Convenor
Eduardo Baistrocchi
Availability
This course is available on the LLM (extended part-time), LLM (full-time), MSc in Law and Finance 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. This course uses controlled access as part of the course selection process.
How to apply: Priority will be given initially to LLM, MSc Regulation and MSc Law and Finance students on a first-come-first-served allocation.
Spaces permitting, requests from all other students will be processed on the same first-come-first-served allocation from 10am on Thursday 2 October 2025
By submitting an application, students are confirming that they meet any pre-requisites specified. Providing an additional written statement will not aid a student's chances of being accepted onto a course, and statements are not read.
Deadline for application: Not applicable
For queries contact: Law.llm@lse.ac.uk
The course will be relevant to the following LLM specialisms: Competition and Innovation, Public International Law, International Business Law, and Taxation.
The course is capped at 30 students. Students must apply through Graduate Course Choice on LSE for You.
Course content
The course offers a comprehensive introduction to international taxation. It examines how taxation applies to transactions in the international context. The focus is on rules that operate at a global level, particularly the OECD Model Tax Convention on Income and on Capital, which is the basis of over 3,500 bilateral tax treaties worldwide. The course will look at a series of cross-border transactions, starting with the basic example of export and import of goods and culminating with the treatment of some complex and artificial structures. The features of the international tax system will be studied through these transactions, particularly those found in double tax conventions and the law of the European Union. This approach will be supplemented by an analysis of some foundation concepts needed to study international taxation. Throughout the course, examples will be drawn from the tax systems of a range of jurisdictions, including G20 countries and global tax hubs.
Teaching
2 hours of seminars in the Spring Term.
20 hours of seminars in the Autumn Term.
This course has a reading week in Week 6 of Autumn Term.
This module is based on a lecture-discussion format with the possibility of guest speakers where appropriate.
Formative assessment
Students will have the option of producing a formative essay of 2,000 words.
Indicative reading
Detailed reading lists will be provided during the course via Moodle.
Eduardo Baistrocchi, ‘Global Tax Hubs’, Florida Tax Review (2025) Available at SSRN: https://ssrn.com/abstract=4544786;
Eduardo 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;
Eduardo Baistrocchi, ‘The International Tax Regime and the BRIC World: Elements for a Theory’ (2013). Oxford J Legal Studies, Available at SSRN: https://ssrn.com/abstract=2336294;
Edward Kleinbard, ‘Stateless Income’ (2011). Florida Tax Review, Vol. 11, p. 699, 2011, Available at SSRN: https://ssrn.com/abstract=1791769;
Roxan, Ian, 'Limits to Globalisation: Some Implications for Taxation, Tax Policy, and the Developing World' (January 30, 2012). LSE Legal Studies Working Paper No. 3/2012. Available at SSRN: http://ssrn.com/abstract=1995633;
Assessment
Exam (100%), duration: 150 Minutes in the Spring exam period
Key facts
Department: LSE Law School
Course Study Period: Autumn and Spring Term
Unit value: Half unit
FHEQ Level: Level 7
CEFR Level: Null
Total students 2024/25: 25
Average class size 2024/25: 25
Controlled access 2024/25: YesCourse selection videos
Some departments have produced short videos to introduce their courses. Please refer to the course selection videos index page for further information.
For this course, please see the following link/s:
LL4AY International Tax Systems: A Global Perspective https://youtu.be/0T64qsQCl5Y
Personal development skills
- Communication
- Specialist skills