Where better to learn about international tax law than Switzerland? Its prominence in global taxation comes from a combination of low tax rates, financial privacy, and political stability, which has long attracted multinational corporations and wealthy individuals. With a sophisticated financial sector, favorable tax treaties, and a highly developed business environment, Switzerland is a hub for international wealth management and corporate structuring, making it a powerful influence in the field of international tax law.
In March, 25 students from Syracuse University College of Law got an inside look as they traveled to Zurich to take part in a three-day course, The Evolving Role of International Tax, Transparency and Tax Equalization, led by Dean Emeritus and Professor of Law Craig Boise and Marnin J. Michaels G’96, L’96, a partner at global law firm Baker McKenzie Zurich, known for its high-end, cross-border corporate, finance, and tax expertise.
“Throughout this trip, students realized just how critical tax law is because taxes are one cost that every company, everywhere, has, and is always trying to reduce,” says Boise, who practiced tax law before entering academia. “This experience gave students insight into why tax planning is so important to how companies structure themselves around the world and how many corporate decisions are actually driven by taxes and tax laws.”
Open to on-campus and hybrid online JDinteractive (JDi) students, the course offered presentations from a prestigious slate of Swiss-based tax attorneys, government officials, and corporate experts brought together through Michaels’s extensive professional network. Topics included tax treaties, cross-border business structures, trade issues, trust and wealth planning, and the renewed interest, particularly in the U.S., in tariffs.
“What stayed with me most was a presentation by Pablo Bentes, a partner at Baker McKenzie, on the convergence of taxes, tariffs, and sanctions,” says Omar Ismael Nuno L’27. “What made it so impactful was the way he explained that there are no longer isolated policy tools but those that increasingly work together as revenue generating and geopolitical instruments. That really changed the way I think about international legal systems because it showed how economic policy, cross-border regulation, and global power can all intersect.”
The group was hosted by Baker McKenzie and also visited Bank Vontobel, a leader in private banking and investment service with global presence and vast expertise in wealth management services.
One of the three days was spent in Liechtenstein, where students visited Kaiser Partner, a family-owned financial service group and private bank specializing in wealth management, family office services, trusts, fund administration, and investment advice.
Students also had time to experience the people, sites, and culture of Switzerland. This is the third time Syracuse Law has offered a course on international tax law outside the U.S. with this being the largest group to date, a testament to its popularity. Olivia Roberson L’27 was most impressed by the long global reach of Syracuse Law.
“Marnin Michaels truly exemplifies that there are no boundaries for us as law students, as he went to Syracuse Law and now works at Baker McKenzie in Zurich,” she says. “This shows that our opportunities are endless, and our legal careers can bring us anywhere in the world.”