Course Materials - Cayman Islands Fall Intersession Program
View the information below for course materials.
WEEK 1
Comparative Taxation: SYLLABUS
Professor Andrew Appleby
Country Specific Handouts:
- Canada
- Cayman Islands
- France
- Germany
- Japan
- Quick Charts
- Rate Chart - Cap Gains
- Rate Chart - CIT
- Rate Chart - PIT
- Rate Chart - VAT
- Rate Chart - Wealth Tax
- United Kingdom
- United States
Supplemental Handouts:
Cayman Articles:
- Cayman Islands to Go Public on Company Ownership
- Cayman Public Register
- Why Is a Secretive Billionaire Buying Up the Cayman Islands?
Comparative Articles:
- Comparative Business Taxes
- Comparative Household Tax
- Key US Tax Rules for Foreign Athletes And Entertainers - Law360
- Taxation of International Athletes
Tax Haven and Tax Avoidance:
- Corporate America Extracts Cash From Bermuda After Tax Change
- Dutch War on Corporate Tax Evaders Will Be 'Cat-and-Mouse Game'
- EU States Block Plan for Public Multinational Tax Reporting
- Ireland Discovers It Isn't So Easy to Shake Tax Haven Image
- IRS Will Expand Reach to Singapore, Double Netherlands Presence
- Looking For A GILT(l)-Feree Structure-Try Estonia - Law360
- Swiss Bank to Pay $10.7M Penalty to US in Tax Evasion Case
- Swiss Insurer Pays US $5.1M For Helping Clients Hide Assets - Law360
- The Jeffrey Epstein Guide to Cutting Your Tax Bill by 90%
- Uber Created a $6.1 Billion Dutch Weapon to Avoid Taxes
Tax Reform Ideas:
- Alabama 'Fair Tax' Proposal May Get Hearing in 2020
- China to Focus on Infrastructure Not Tax Cuts in 2020
- Democrats Love a Wealth Tax, But Europeans are Ditching the Idea
- INSIGHT-The Changing Headquarters Landscape for Fortune Global 500 Companies
- Ireland Dangerously Relaant on Company Taxes, Watchdog Says
- U.S. May Propose Action on French Digital Tax Monday After Probe
Overview of US International Taxation
WEEK 2
Tax Policy and Social Justice: SYLLABUS
Phyllis C. Taite, Interim Dean of Academic Affairs & Professor of Law
- Intro to Tax Policy
- Individual Tax Base and Myth of Ownership
- Theories of Distributive Justice and Limitations on Taxation
- Exploiting Wealth Inequalities - Does Tax Policy Promote Social Injustice
- Tax Policy and Income Inequality
- Taxes And Income Inequality-Sammartino
- Inheriting Inequality
- The Cost of Being Black and Inheritance - That Parent Thing
- The Ever-Growing Gap
- Fairer Shores Tax Havens Tax Avoidance
- Asset Protection Trusts (Apts) Non-Tax Issues
- Offshore Asset Protection Trusts as a Safety Valve
- Big Data and Tax Haven Secrecy