Cayman Islands Fall Intersession Program Courses

Week 1
(Dec. 26-29, 2022)

COURSE 1 (December 26-29, 2022)

COMPANY LAW AND CORPORATE GOVERNANCE  (1 credit)

INSTRUCTOR:  Keenan Johnson, Associate Tutor, Eugene Dupuch Law School, Nassau, Bahamas

COURSE DESCRIPTION:

This course will analyze the basic principles and areas of company law and corporate governance; including the corporate vehicle, separate legal personality, the role of shareholders and directors, issues related to small companies, takeovers and mergers, creditors, with a brief overview of selected corporate finance issues.

Upon successful completion of this course, students will be able to:

1. Analyze the process of incorporation and other procedural requirements;

2. Explain the concept of separate legal personality;

3. Assess the role of shareholders and directors;

4. Analyze the role of small companies;

5. Examine the role of directors in takeovers;

6. Examine the role of creditors and auditors in relation to a company; and

7. Discuss the issues of debt and equity financing for a company.


Week 2
(Jan. 2-5, 2023)

COURSE 2 (January 2-5, 2023)

COMPARATIVE TAXATION (1 credit)

INSTRUCTOR: Andrew Appleby, Associate Professor of Law, Stetson Law

COURSE DESCRIPTION:

This course compares modern tax systems in several developed and developing countries. The coverage is broad, touching on many countries and types of taxes, as well as the general legal framework for tax law, procedure, and policy.

This course analyzes income taxes, property and wealth taxes, and consumption taxes such as VAT. The focus is on underlying structural differences in legal systems, including constitutional issues, different approaches to defining income, alternative systems for taxing individuals and families, challenges with the VAT (including international services and the digital economy), judicial interpretation of tax laws, and judicial and legislative anti-avoidance doctrines. This course examines modern trends in tax administration including issues of tax complexity and tax compliance, and incorporates a robust tax policy analysis. Students completing this course will have a basic understanding of how to approach foreign tax law, and the tools to better understand the tax system in the student’s own country.