The Master Programme in International Tax Law and EU Tax Law provides a deep understanding of major issues of international and EU tax law. Although international and EU tax law is in focus, issues relating to domestic legislation will also be covered. This programme opens for careers in law and accounting firms, tax authorities, ministries of finance, multinational companies, and courts.
The Faculty of Law at Uppsala University is the oldest law department in Sweden with one of Scandinavia's most popular educational programmes. Our model of teaching is based on a foundation of high quality of research carried out at the faculty and extensive international co-operation with other universities.
Associate professor Katia Cejie is the programme director. Professor Bertil Wiman is chairman of the academic board.
Why this programme?
The general objective of The Master Programme in International Tax Law and EU Tax Law is to provide a deep understanding of major issues of international and EU tax law. International tax law refers to both domestic tax law that has international aspects and tax treaty law. Domestic tax law issues deal with, for example:
how to determine unlimited and limited tax liability,
withholding taxes on cross-border income, and
doemstic 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 law of the European Union also has an increasing impact on the tax legislation of the Member States and it affects both investors within the EU and investors from other states. The programme includes the study of the effects of the primary law of the European Union on direct taxation as well as the secondary law that has been agreed upon by the Member States (i.e., the anti tax avoidance directive, the merger directive, the parent-subsidiary directive, the interest-royalties directive, and the directive on the exchange of information). The programme includes also an introduction to value added taxation (VAT).
During the programme you can expect to:
study the application and interpretation of tax treaties according to the OECD Model Tax Convention.
get an introduction to value added taxation (VAT).
study the effects of the primary law of the European Union on direct taxation as well as the secondary law that has been agreed upon by the Member States.
You will also be studying at Sweden's oldest university and at a faculty that has a history spanning more than 500 years.
Student profile You have a Bachelor's degree in Law and an interest in how tax politics affects businesses, individuals and society as a whole. You may have some practical experience working after earning your Bachelor's degree but not so long so you have forgotten your broad theoretical base and study techniques.
You are extremely motivated and have confidence in your own ability and knowledge. You are therefore prepared for a demanding education that will require both self-determination and an ability to contribute to team work with fellow students. How successful you become will be up to you and that is how you like it.
A future PhD education is a possibility you may have thought about, but working right after graduation is also something you are considering. You like to keep your options open for now and would therefore value an education that gets you in close contact both with current research and practitioners in the field.
The programme leads to a Master of Laws (60 credits) LLM with Legal Science as the main field of study.
The program has a duration of one year and it is based on full-time on-campus studies in English on advanced level. Being a full-time program means that students are expected to study 40 hours a week of wich most of them are studies outside the classroom.
During the program different forms of examination will be used, both orally and in writing. At the end of each course a written exam will be given. Multiple memorandums/essays will also be written during the program. These will be written individually.
Courses within the programme
International Taxation (part 1), 15 credits
International Taxation (part II) , 15 credits
Advanced Issues in International Taxation and Basic VAT, 15 credits
Individual thesis, 15 credits
In some cases, a 30 credit thesis might be possible if you can receive certain guidance from a thesis supervisor from the Department of Law at Uppsala University.
Teaching is focused on seminars where you will discuss cases previously prepared in small groups of three to five students. The students are expected to take active part in the seminars. The teacher at the seminars should be seen as a coach rather than a "teacher/lecturer". There are also lectures and visits to, for example, the Swedish Tax Agency, law firms and/or accountancy firms.
Our model of teaching is based on a foundation of high quality of research carried out at the faculty and extensive international co-operation with other universities. The entire study programme is designed around the problem-based learning method that characterises law studies at the Faculty of Law at Uppsala University.
The Master Programme in International Tax Law and EU Tax Law provides you with in-depth knowledge of both of these areas of law. A particular emphasis lies on training of legal reasoning and the use of different sources of law. 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. In addition, as the programme has an international focus, it opens for career opportunities in various countries.
Our graduates work, for example, as doctoral candidates at different Universities, at consultancy firms and at the minister of finance in their home countries.
Career support When you are about to finish your studies and want to start planning for your next step in life, you are welcome to UU Careers for support and guidance. You are also welcome to a variety of career activities and events all through your stay at Uppsala University. Of course, the services are free of charge. Learn more about UU career support.
Requirements: Academic requirements A Bachelor's degree, equivalent to a Swedish Kandidatexamen, from an internationally recognised university. The main field of study must be Law or Legal Science. Also required is 15 credits in tax law, or equivalent, documented knowledge.
Language requirements All applicants need to verify English language proficiency that corresponds to English studies at upper secondary (high school) level in Sweden ("English 6"). This can be done in a number of ways, including through an internationally recognised test such as TOEFL or IELTS, or through previous upper secondary (high school) or university studies. The minimum test scores are:
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
a total appraisal of quantity and quality of previous university studies;
a statement of purpose; and
two letters of recommendation.
If you are not a citizen of a European Union (EU) or European Economic Area (EEA) country, or Switzerland, you are required to pay application and tuition fees. Fees cover application and tuition only and do not cover accommodation, academic literature or the general cost of living. Read more about fees.