Cayman Islands Fall Intersession Program Courses
(Dec. 27 - 30, 2019)
Comparative Taxation (1 credit)
Instructor: Andrew Appleby
This course compares and contrasts 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.
(Jan. 2 - 5, 2020)
Tax Policy and Social Justice (1 credit)
Instructor: Phyllis Taite
The course explores the intersection between law, policy and social justice. The focus of the seminar is to explore how social justice may be affected by seemingly neutral policies and laws. The lecture portion of the seminar will focus on Tax policy. Students do not need prior tax classes to be successful. The objective of this seminar is three-fold: (1) to provide you the opportunity to explore a wide variety of issues relating to different laws and policies through a social justice lens; (2) provide exposure to comparative evaluations of various state statutes, federal laws and policies, international rules and laws; and (3) to provide you with advanced instruction in the history, goals, structure, values, rules and responsibilities of the legal professionals and their roles in social justice paradigm.