030322 KU International Law Aspects of Tax Planning (2018S)

High-profile leaks like the Panama or Paradise Papers have repeatedly led to public outcry regarding the current practices of cross-border tax planning. This course will analyze aspects of these criticized practices from an international law perspective to offer an overview of the intersection between international law and taxation. The aim will be a strictly legal analysis; we will not engage in the political or moral debate surrounding the issue of international taxation. Each class will highlight a different international law aspect of international taxation, tax planning and/or issues of the leaks themselves.

The course will follow the Socratic method - critical thinking and class participation will be imperative.

Each class will start with an introduction and overview of the topic picked for the respective session, followed by short presentations (approx. 10 minutes) by four to five students. These presentations will serve as an impulse for further discussion and legal analysis. Students will have to hand in short position papers (3-5 pages) based on their presentation (and, if desired, the ensuing discussion).

Class participation, the presentation and the position paper will determine the final grade. As there will be a particular focus on class participation, students are expected to do the assigned readings before each class.

We will discuss the course schedule, the topics for each session and administrative details during our preliminary meeting on 15 March. The sub-topics for the presentations will be allocated after the selection process described below.

The selection process for the course consists of three steps:
1. First, all interested students must sign up for the course via u:space.
2. Second, all students must attend the preliminary meeting on 15 March. Students who do not attend this meeting without good cause will be deregistered from the course.
3. On 25 March, students must hand in an essay of less than 300 words. This essay will not count towards the final grade - it only serves as an indicator of your interest and motivation to participate in this course.