LL4Z2 Half Unit
Resolving International Tax Disputes: 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: International Dispute Resolution, Public International Law, and Taxation.
This course is capped at 30 students. Students must apply through Graduate Course Choice on LSEforYou.
Course content
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.
Teaching
20 hours of seminars in the Autumn Term.
2 hours of seminars in the Spring Term.
This course has a reading week in Week 6 of Autumn Term.
20 hours of seminars in the AT. 2 hours of seminars in the ST.
Formative assessment
One 2,000-word essay
Indicative reading
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
Assessment
Exam (100%), duration: 150 Minutes in the Spring exam period
Key facts
Department: LSE Law School
Course Study Period: Autumn Term
Unit value: Half unit
FHEQ Level: Level 7
CEFR Level: Null
Total students 2024/25: 14
Average class size 2024/25: 14
Controlled access 2024/25: NoCourse 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:
LL4Z2 Resolving International Tax Disputes: A Global Perspective Course Guide Video https://www.youtube.com/watch?v=zRfwo2Fw17Q
Personal development skills
- Communication
- Specialist skills