Eduardo Baistrocchi

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. For information on controlled access courses, including eligibility, application processes, deadlines, and departmental contact details, please refer to the Controlled Access Courses webpage.

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 1 October 2026

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.

This module is the first in Europe to provide an interdisciplinary analysis of international tax dispute resolution worldwide. It covers three areas of public international law used to resolve international tax disputes: tax treaty law, bilateral investment treaty law, and World Trade Organisation (WTO) law. The course draws on case studies from all continents to identify global patterns in the resolution of such disputes, covering G20 countries such as China, India, the United Kingdom, and the United States, as well as global tax hubs such as Ireland, Hong Kong, and Singapore. The analysis examines the implications of institutional stability and instability, and touches upon the protection of taxpayers' rights.

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.

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: 150 Minutes in the Spring exam period.