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Syllabus for Thesis 1 - Online Tax
Research & Writing
I.
COURSE DESCRIPTION
Thesis 1: Online Tax Research and Writing (2cr. required
starting trimester): This course is required for all new
starting students. The course will walk you through various
research techniques, such as finding and qualifying the
accuracy of primary source laws (see databases below) for
any jurisdiction; case law and qualifying its precedent
for many jurisdictions; treatises about the law (see databases
below) of many jurisdictions and tax planning for jurisdictions;
tax journals, like Tax Notes Today, and international tax
strategy journals, like Tax Management International; tax
law reviews; and other sources. Research assignments are
performed on both the Internet WWW as well as, and most
importantly, value added databases, such as Lexis-Nexis
US and foreign materials; Tax Treaties; BNA US and BNA International;
especially the country by country tax materials; CCH International
databases jurisdiction by jurisdiction, and its global treatises;
Butterworths UK and international materials, especially
Commonwealth/Caribbean case law; QuickLaw, especially Canadian
and Commonwealth/Caribbean case law; Checkpoint-RIA-WGL-Gee,
especially the treatises that explain planning techniques
by topics, such as estate planning, for jurisdictions; Foreign
Law Publishers; World Compliance Anti-Money Laundering database;
IBLS e-commerce databases; Westlaw US and foreign materials;
Tax Analysts, especially its superior tax treaty database,
foreign law and global tax update magazines; LLM and PhD
thesis and dissertation databases; historical tax research
using databases such as Hein and CCH; amongst other databases.
Also, the student will be shown how to use electronic book
libraries and research the titles available. Finally, this
course requires, and thus will teach, correct legal memoranda
writing, citation, and organization techniques, pursuant
to those required by large legal and audit/accounting firms,
for work product. The student will have the opportunity
(and requirement) to present memoranda and receive feedback
on legal research, IRAC, and ENGLISH USAGE (through an outsource
firm SMARTTHINKING). This course is taught by Professor
Gordon Russell, law librarian.
This
course is required for all new starting students BUT FOR
exceptional circumstances of experienced practitioners.
The course will walk you through various research techniques,
such as using
finding
and qualifying the accuracy of primary source laws (see
databases below) for any jurisdiction
case
law and qualifying its precedent for many jurisdictions
treatises
about the law (see databases below) of many jurisdictions
and tax planning for jurisdictions
tax
journals, like Tax Notes Today, and international tax strategy
journals, like Tax Management International
tax
law reviews
other
sources
on both
the Internet WWW as well as, and most importantly, value
added databases, such as
Lexis-Nexis
US and foreign materials; Tax Treaties
BNA
US and foreign materials; especially the country by country
tax materials
BNA
International
CCH
International databases jurisdiction by jurisdiction, and
its global treatises
CCH
USA databases
Butterworths
UK and international materials, especially Commonwealth/Caribbean
case law
QuickLaw,
especially Canadian and Commonwealth/Caribbean case law
Checkpoint-RIA-WGL-Gee,
especially the treatises that explain planning techniques
by topics, such as estate planning, for jurisdictions
Westlaw
US and foreign materials
Tax
Analysts, especially its superior tax treaty database, foreign
law and global tax update magazines
Foreign
Law Publishers - all foreign statues in English
World
Compliance database
LLM
and PhD thesis and dissertation databases
historical
tax research using databases such as Hein and CCH
Matthew
Bender databases
Lois
Law e-libraries
amongst
other databases that we subscribe to for you (see the external
links in the classroom for details).
Also,
the student should use the electronic book libraries and
research the titles available. Finally, the student is encouraged
to use the university library or another library through
a University library exchange program.
Finally,
this course requires, and thus will teach, correct legal
memoranda writing, citation, and organization techniques,
pursuant to those required by large legal and audit/accounting
firms, for work product. The student will have the opportunity
(and requirement) to present memoranda and receive feedback
on legal research, IRAC, and ENGLISH USAGE (through an outsource
firm SMARTTHINKING).
II.
PURPOSE
An
LLM executive level course. This course will be taught at
the executive level and will employ case studies as well
as employ global analysis.
2 credits
required first semester
To be waived, must have experience with legal writing and
global research techniques. (You will have to take another
2 credit or 3 credit course to capture the required 28 credits
to graduate).
III. COURSE PROCEDURE
This
course will be taught by Professor Gordon Butler and other
faculty members and will involve fourteen weekly modules
that are delivered through on-line instruction pursuant
to current program specifications. Each module will contain
text material, study guide instruction, and weekly interactive
participation.
Each
module, selected students may be called upon to deliver
answers in the Internet based classroom to questions posed
by the instructor. Questions may be posed in case study
form or in issue form. Answers may be short (one page) form
or long form (five page analysis).
During
the semester, module based audio and videotape lecture construction
will be explored as well as the provision to students through
streaming technology.
During
the sixteen-week semester, the students will have two technology
skills and control weeks. The first week of the course,
the student will spend the time acquiring and testing the
necessary accessing components of the course, including:
blackboard skills, database access, proxy server access,
material download, and other technical issues. Also, students
will introduce themselves and identify with each other (camaraderie
and network building). During the third week, students will
be given another breather week to check the quality of their
acquired technology technical skills and offsite database
access in order to identify any problem areas that require
immediate correcting.
During
the semester, each student will receive at least two detailed
feedback sessions from the Instructor through the detailed
marking of his/her/group study guide assignments and/or
class participation. Separately, the Instructor is available
for office hour private counseling through email, telephone,
and perhaps by residential office appointment.
Other
assignments may receive feedback and will receive a grade,
recorded in the online grade book that students may assess
their performance.
IV.
ATTENDANCE AND PARTICIPATION
This online course requires attendance which is measured
by (1) the modular-weekly interactive participation opportunities
in the classroom, (2) mandatory weekly participation through
being called upon to address the class for certain modules
as well as (3) modular study guide assignments. Missing
mandatory weekly participation assignments is the equivalent
of being not prepared in class and will result in a zero
for that assignment. Not turning in study guide assignments
will result in a zero for that assignment.
V.
EVALUATION OF STUDENT PERFORMANCE
Grades
will be determined through a combination of factors, as
follows:
final
exam – 50%;
weekly
study guide assignments – 25%
weekly
participation – 25%
VI.
REQUIRED TEXTS
Electronic texts edited and authored by the Instructor,
supplemented by reference materials. Reference materials
will include source materials and secondary materials.
VII.
REFERENCE MATERIAL
Research may be conducted using the Internet WWW as well
as, and most importantly, value added databases, such as
Lexis-Nexis
US and foreign materials; Tax Treaties
BNA
US and foreign materials; especially the country by country
tax materials
BNA
International
CCH
International databases jurisdiction by jurisdiction, and
its global treatises
CCH
USA databases
Butterworths
UK and international materials, especially Commonwealth/Caribbean
case law
QuickLaw,
especially Canadian and Commonwealth/Caribbean case law
Checkpoint-RIA-WGL-Gee,
especially the treatises that explain planning techniques
by topics, such as estate planning, for jurisdictions
Westlaw
US and foreign materials
Tax
Analysts, especially its superior tax treaty database, foreign
law and global tax update magazines
Foreign
Law Publishers - all foreign statues in English
World
Compliance database
LLM
and PhD thesis and dissertation databases
historical
tax research using databases such as Hein and CCH
Matthew
Bender databases
Lois
Law e-libraries
amongst
other databases that we subscribe to for you (see the external
links in the classroom for details).
Research
Courses offered
LLM
Online Course Requirements for AAFM Financial Board Certification:
- CWM
Chartered Wealth Manager - Take LLM 131, and LLM200
- CTEP
Chartered Trust & Estate Planner - Take: LLM111 and
LLM 131
- CPM
Chartered Portfolio Manager - Take LLM 222
- CRA
Chartered Risk Manager - Take LLM106 and 110
- CAM
- Chartered Asset Manager - Take LLM 104 and LLM 105
- CMA
- Chartered Market Analyst - Take LLM 333 (Must of Masters
Degree, JD or CPA)
- RFS
- Registered Financial Specialist - LLM 101 and LLM 102
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