Expanding Global Reach with International Tax Law Course

International Programs Adds International Tax Law Course

Exemplifying Dean Boise’s vision to bolster the College of Law’s international profile, the Office of International Programs continues to expand its offerings of diverse cultural learning experiences. This past year, the College added a new course for the international study of tax law in Switzerland and Liechtenstein, deepened the international programs’ ties to the local community, and provided LL.M. students more opportunities to get a first-hand look at the American legal system.

International Tax Law in Zurich

Twenty College of Law students, including one LL.M. student, travelled to Switzerland and Liechtenstein over the 2018 spring break to study international tax law in a first-of-its-kind course, International Tax Law: The Evolving Role of International Tax, Transparency, and Tax Equalization. The course was developed and co-taught by alumnus Marnin J. Michaels L’96, G’96, partner at Baker McKenzie Zurich, and College of Law Dean Craig M. Boise.

Students began their study with an introductory session in Syracuse before heading abroad. Throughout the course, students were introduced to critical concepts, such as the differences between the civil and common law systems; the nature of legal entities in both systems; tax advising for clients; measuring risk and intangibles; the application of various tax regimes; and reporting standards and related regulatory issues.

Throughout the course, students met with influential representatives of financial firms, government offices, universities, and banks, whose work and leadership place them squarely at the center of complex international tax law applications. In Switzerland, students learned from the Chair of the Swiss-American Chamber of Commerce; the Swiss Federal Tax Administration’s Head of Tax Policy; the Chief Risk Officer for Bank Julius Baer; the Head of Tax for Bank Vontobel AG;

Jeff Gutierrez L’97, Vice President and Assistant General Counsel, Semtech; and Richard Gassmann, Counsel at Baker McKenzie Zurich; among others.

In Liechtenstein, the class visited with representatives of private wealth firm Kaiser Partner; Katja Gey, Head of International Affairs of the Liechtenstein Tax Administration; and Heinz Frommelt of Sele Frommelt & Partner, a commercial and tax law firm based in Vaduz. The students also visited the Liechtenstein parliament in the capital of Vaduz, before returning to Switzerland and the Alpine town of Saas-Fee. There the group heard from two academics, Rene Matteotti of the University of Zurich and Robert Danon of the University of Lausanne.

“This level of access is unparalleled and gives our students a great opportunity to gain an understanding of law in a real time, comparative way,” says Assistant Dean of International Programs Andrew Horsfall L’10.

At the start of the course, the students were assigned teams and given hypothetical problems to explore and resolve throughout the trip. The course concluded in Syracuse where each team presented a memorandum or action plan for how it would resolve the issues presented and advise their clients on their particular problem sets.

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Students on a guided tour of Switzerland with Marnin Michaels.

Students pose with Dean Boise.

Spotlight: Marnin J. Michaels L’96, G’96

Marnin J. Michaels

Currently a partner at Baker McKenzie Zurich, Michaels focuses on large-scale regulatory and investigation projects around the world and works with some of the largest global wealth owning families. Before starting at Baker McKenzie in 1999, Michaels worked at Phillips Lytle LLP in Buffalo, NY.

At the College of Law, Michaels serves on the Board of Advisors, has participated in the Syracuse University Law Alumni Association, and lectured to the College’s 1L students as a part of the College’s Convocation Lecture Series. He also chairs the SU European Regional Council. Though the International Tax Law course was his first time teaching at the College of Law, Michaels has been teaching in various law and graduate programs for about 15 years, including at the Singapore Management University, Israel’s Interdisciplinary Center, and the University of Lausanne. He is currently pursuing a Ph.D. in tax law exploring the impact of technology on tax enforcement. “I want to find a way to make law more integrated into the business side,” Michaels says.

The International Tax Law course stemmed from an idea and conversation with Dean Craig M. Boise. “It is great to give students some practical experience in an area of law that’s becoming more relevant, and to open their eyes to other cultures and ideas,” says Michaels. He also describes the experience itself as an eye-opener for the students, saying, “Most of them didn’t know what it would be about. But they developed a real appreciation for the material throughout the course and were blown away to visit a country smaller than Syracuse.”

The course emphasized a globalized perspective on the law and the ways in which its practice is rapidly evolving. Michaels stressed that the lawyers of tomorrow, “must be culturally literate; all projects cross borders, races, religions, and if you’re not culturally literate, you’ll lose out.” Throughout the lectures and interactions abroad, students challenged their US-focused outlooks and trained to think well beyond them.

“I wasn’t the best law student or viewed as most likely to succeed,” says Michaels, adding that it is “super cool” to be able to give back and teach Syracuse students. “This is the greatest way I can capitalize on my abilities,” says Michaels. “If you give people experience, then you give them something of long-term value. I believe academic scholarship is a way to give students something they can grow from.”

LL.M. Job Shadow Program

Through its Job Shadow Program, the Office of International Programs partners with Central New York practitioners, many of whom are alumni, to pair LL.M. students with attorneys to see and experience the American legal system at work. The model varies based upon student preference and may include one day or a full week of shadowing over spring break.

Now in its third year, the program continues to strengthen the College’s connection to local law and business practitioners and gives foreign-educated lawyers a broader perspective of US legal practice. The program also highlights for our community the caliber and professional backgrounds of the LL.M. students who travel to Syracuse for a legal education at the College of Law. For example, LL.M. alumnus Zhengjun Sun LL.M.’18 got a good look into an American courtroom shadowing Onondaga County Family Court Judge Michael Hanuszczak. Sun joined the College of Law from China, where he worked as an Assistant Judge at the People’s Court of Hongkou in Shanghai.

Zhengjun Sun LL.M.'18 with Judge Michael Hanusczcak

New Three-Semester Master of Laws Option

The Office of International Programs now offers LL.M. students an extended three-semester option to complete the Master of Laws degree, in addition to the traditional two-semester program option. The extended option reduces the course load for students who wish to spend more time on English language immersion, facilitates plans to take the New York State Bar, and affords more time in the US for observation and learning.