Prospectus

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Policy coherence to achieve the Sustainable Development Goals from a tax, trade and investment law perspective

Course
2022-2023

Toegangseisen

This course does not require a specific knowledge of investment law, trade law or tax law.
Admitted to Honours College Law.

Beschrijving

Governments and international organizations as international actors are building new initiatives to achieve the Sustainable Development Goals (SDGs). Some areas where these initiatives have clearly emerged is in the field of taxation, investment and trade since these areas can contribute to developing countries’ own policies for development. Making investment, tax and trade more sustainable will result in further expansion and deepening of partnerships on sustainability with the private sector and civil society organisations. A policy coherence in trade, investment and tax can also contribute to alleviating poverty by increasing the competitiveness of the country vis-a-vis other countries in the region and to tackle global inequality by contributing to transfer of knowledge in different sectors of the economy.

It is through their own tax revenues, income from trade and attracting foreign investments that developing countries themselves can generate the funding they need to achieve the SDGs. Some of the areas where this coordinated approach is needed is the introduction of incentives to attract foreign direct investment, the introduction of incentives to tackle climate change and the introduction of incentives to enhance digital trade.

The current globalized world requires knowledge of the interaction between different areas of law and policy making including exchange of best practices in developed and developing countries. Therefore, this course will give students tools to carry out comparative research that can be useful in their future career as lawyers, policy advisors in governments, international organizations (OECD, World Bank) and supranational organizations (European Union). Special attention will be also given to the role of the EU Commission and the use of the Standard of Tax Good Governance in trade, strategic partnership agreements between the EU and third-non countries. This standard has also consequences for the policy coherence between tax, trade and investment in developed and developing countries.

This course facilitates group interaction (2 or 3 students per group) and also welcomes interaction between different areas of law, public policy and international relations. For this purpose, in this course, the students will form groups of 2 or 3 students to compare 2 countries policy coherence in tax, trade and investment. The countries are one developed and one developing country.

Summary course: This course will build on three areas of law: taxation, investment and trade.

The meetings / seminars of the class will take place on Thursdays from 17.00 - 20.00/20.15.

  1. Policy coherence tax, trade and investment - 8 September
  2. Trade - 15 September
  3. Tax - 22 September
  4. Investment - 29 September
  5. Discussion and feedback mid-term report - 6 October
  6. Presentation Letter Policy coherence with SDGs -13 October

Leerdoelen

The course covers introductory elements of investment law, tax law and trade law: Theory and practice. Furthermore, this course will contribute to the development of the following skills:

  • Analytical, organizational and project management skills. Being able to find out the relevant information for the country and to organize the information in an efficient way taking into account the country’ specific features

  • Writing skills considering the underlying Ministry and Legislative in each country of study.

  • Oral skills: Discussion with other students regarding the findings and presentation ‘Letter Policy Coherence with SDGs’.

  • ICT skills (word) and internet research skills

  • Social skills: Working in groups

Eindkwalificaties (eindtermen van het vak)
Na afronding van het vak hebben studenten de volgende kwalificaties verworven:

By the end of this course the students will have integrated their skills (see above) and knowledge from the challenges that developing countries face to deal with tax, investment and trade and form the discussions regarding the need of countries to address policy coherence with SDGs. In addition, students will gain a basic understanding of different countries policies to attract foreign direct investment and to deal with new challenges e.g. climate change, digital trade.

Onderwijsvorm

This course will be given in a seminar form.

Attendance at and participation in this course is, of course, mandatory. As with all courses of HC Law. This is partly due to the character and structure of HC Law and its courses, which therefore also have the status of practical exercises.

Periode

Thursday 8 september
Thursday 15 September
Thursday 22 September
Thursday 29 September
Thursday 6 October
Thursday 13 October

Toetsing

  • Memorandum (40%)

  • Policy letter (30%)

  • Presentation (30%)

For the memorandum, presentation and policy letters, students will work in a group (2 to 3 students max.) to ensure the exchange of ideas in the project and also the cooperation between students of different disciplines. The assessment methods will be further explained in the first session of the class.

To be submitted in Brightspace. Deadline (t.b.a.).

Brightspace

Bij dit vak wordt gebruik gemaakt van Brightspace.

Aanmelden

Via de administratie van Honours College Law: honours@law.leidenuniv.nl

Minimum en maximum aantal deelnemers

14-24 students

Contact

Vakcoördinator: Prof. Dr. I.J.Mosquera Valderrama
Werkadres: Steenschuur 25 2311 ES Leiden
Bereikbaarheid: By appointment
Telefoon: 31 71 527 6618
E-mail: i.j.mosquera.valderrama@law.leidenuniv.nl