030322 KU International Law Aspects of Tax Planning (2019S)
Dissecting the Paradise Papers
Classes (iCal) - next class is marked with N
We will discuss the course schedule, the topics for each session and administrative details during our preliminary meeting on 15 March (attendance mandatory). The sub-topics for the presentations will be allocated until 31 March, after a (simple) selection.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 students. These presentations will serve as an impulse for further discussion and legal analysis.
Aims, contents and method of the course
Assessment and permitted materials
(1) Class participation,
(2) the presentation and
(3) either a short final exam or a short essay in response to an essay question.Within each of these three elements, students can score a maximum of 20 points (total of 60 points for all three elements combined).Due to the particular focus on class participation, students are expected to do the assigned readings (less than 20 pages per session) before each class.
Minimum requirements and assessment criteria
A basic understanding of public international law and (international and/or domestic) tax law would certainly be an asset. However, the first session on 5 May will serve as a crash course for anyone who has no prior knowledge of these two subjects.