Cayman Islands Fall Intersession Program Courses
Choosing Tracks - Course Structure
Students must choose one track of courses (either A or B). The program must have 26 students total with a minimum of 10 students in a track in order for that track to be held. Should a track not meet the minimum of 10 students enrolled, the track with low enrollment will be cancelled and those students will be offered the option to switch to the other track or withdraw completely.
The courses below are awaiting Curriculum Committee approval.
(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.
(Dec. 27-30, 2019)
Human Rights in the Caribbean (1 credit)
Instructor: Rajiv Persad
This course seeks to take students through the fundamental aspects of Human Rights in the Caribbean. Classes will focus on the following: Human Rights Jurisprudence within the English-speaking Caribbean; the general approach by the Caribbean Courts to Human Rights cases; areas of Human Rights Ligitation; equality rights and protection of the law; criminal justice rights; and refugee and immigrant rights; freedom of the press; privacy and family life; and freedom of conscience and religious belief.
(Jan. 2-5, 2020)
Caribbean Environmental Law, Land Use, and Development (1 credit)
Instructor: Lee Peoples
Caribbean nations are known for their pristine beaches, aquamarine waters, colorful reefs, and unique species of flora and fauna. Caribbean environmental, land use, and development laws attempt to preserve natural resources while facilitating land use and development in support of tourism and other economic activities. This course will cover domestic and international environmental, land use, and development laws with a particular emphasis on the Caribbean and the Cayman Islands. Relevant comparisons will be made between the Cayman Islands, Caribbean nations, and other national and international legal schemes for regulating the environment, land use, and development. The Caribbean Environmental Program, CARICOM policies, Cartagena Convention, Port of Spain Accord, and the revised Treaty of Chaguarmas will be explored. The Cayman Islands’ National Conservation Law, Land Use and Development Law, and other relevant laws will be examined. The role of the Cayman Islands’ National Conservation Council in implementing these laws and the use of Environmental Impact Assessments will be discussed.
This course uses a problem based approach to examine environmental, land use, and development laws through the lens of developments currently proposed for the Cayman Islands. Specifically, the construction of a 33 acre cruise ship terminal in George Town harbor that will destroy some of Cayman’s most significant coral reefs and a proposed highway through the Cayman Central Mangrove Wetland known as the “ecological heart of Grand Cayman.” Students will apply Caribbean and Cayman Islands laws to these proposed projects and will advocate for the positions of developers, land owners, the Cayman National Conservation Council, environmental groups, and concerned citizens in class discussions.