Master Programme in International Tax Law and EU Tax Law - Uppsala University
The Master Programme in International Tax Law and EU Tax Law provides students with a deep understanding of major issues of international and EU tax law. It refers to both domestic law that has international aspects and tax treaty law.
Domestic tax law that is of interest concerns how to determine unlimited and limited tax liability, withholding taxes on cross-border income, and national law on the avoidance of double taxation. These types of legislation will be discussed from a comparative perspective including special consideration of the legislation of the United States. The application and interpretation of tax treaties are also dealt with thoroughly. Finally, the programme explores the impact of European law on the tax legislation of the Member States, both regarding investments within in the EU and investments from other states.
Location: Uppsala, Sweden
Single Diploma
Language: English
Number of Places/Students per year: not specified
Start Date: Autumn
Duration: 1 year
Price/Fee: For citizens of countries outside of the European Union (EU), European Economic Area (EEA) and Switzerland, tuition fees of SEK 100000 (EUR 10,643) are required.
Scholarships: Uppsala University awards a number of scholarships to fee-paying international students each year.
Accommodation: The Uppsala University Housing Office offers accommodation to all Fee Paying Master Students.
Application Process
Application to this LL.M is open to students with an undergraduate degree in law corresponding to three years full-time studies or 180 credits. 15 credits in tax law or equivalent knowledge is also required.
Proof of skills in English to a level corresponding to English B in the Swedish secondary school. This is normally attested by means of an internationally recognised test with the following minimum scores:
• IELTS: an overall mark of 6.5 and no section below 5.5
• TOEFL: Paper-based: Score of 4.5 (scale 1-6) in written test and a total score of 575. Internet-based: Score of 20 (scale 0-30) in written test and a total score of 90
• Cambridge: CAE, CPE
Deadline: Applications are accepted online before January 15. Complete applications must be accompanied by:
1. two letters of recommendation,
2. a statement of purpose,
3. a curriculum vitae.
The final selection will be made on an overall assessment of each applicant's potential for a successful completion of the program. The selection procedure may include interviews with the applicants.
Programme Structure (60 ECTS)
• First semester Courses (30 ECTS): Introduction to fundamentals of international taxation and corporate taxation; International taxation: tax treaty law and transfer pricing.
• Second semester Courses: EU direct taxation and value added taxation (15 ECTS); Individual thesis (15 ECTS)
Instead of taking the second semester courses, students can submit an individual thesis of 30 credits.
Career Prospects: The Master Programme in International Tax Law and EU Tax Law provides students with in-depth knowledge of both of these areas of law with a particular emphasis on training of legal reasoning. This knowledge is in demand by employers in the private sector as well as the public sector, including tax lawyers, tax officials, government officials and judges.
LLM CONTACT:
Programme Director: Mattias Dahlberg
Mailing Address: Västra Ågatan 26, Uppsala, P.O. Box 512, SE-751 20 Uppsala, Sweden
Tel.: +46 18 471 20 07
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Malin Alm
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Tel.: +46 18 471 20 52
Lee Holmström
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Tel.: +46 18 471 28 56
