Master's Programme in Comparative and International Tax Law

Academic year 2023/2024

60 credits
Autumn 2023, Uppsala, 100%, Campus
Programme syllabus

Overview
Programme
Career
Admissions
Contact and further resources

Do you want to work with complex legal questions concerning international taxation? Do you feel an urge for the greatest knowledge? If yes, then the Master's programme in Comparative and International Tax Law is what you are looking for. You will not only deepen your knowledge of legal methodology used when approaching and solving international tax law cases, but also develop skills in critical thinking and problem-solving. In addition, you will establish a big international network.

Why this programme?

The Master's Programme in Comparative and International Tax Law aims to provide a deep understanding of fundamental income tax law and international tax law. International tax law is a concept to describe international tax issues in national income tax law, tax treaty law and European Union (EU) tax law.

We will, for example, discuss how to determine if a taxpayer is unlimited or limited liable to tax, both from a domestic tax law perspective, where we compare different legal systems, as well as from a tax treaty law perspective in regards to residency. The main purpose of tax treaties is to mitigate or eliminate double taxation. And to prevent tax avoidance. We will discuss several central complex questions in regard to the interpretation and application of tax treaties. In addition, EU law affects the tax law of Member States as well as investors outside of the EU. We will cover both direct and indirect taxes.

You will study 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 or related areas and an interest in how tax politics affect businesses, individuals and society as a whole. You may have some practical work experience after your Bachelor's degree, but you have not forgotten your broad theoretical base and study techniques.

You are motivated and have confidence in your ability and knowledge. You are therefore prepared for a demanding education that will require both self-determination and an ability to contribute to teamwork with your fellow students. How successful you become will be up to you and that is how you like it.

You may have thought about a future PhD education, but working right after graduation is also something you are considering. You like to keep your options open and would therefore value an education that gets you in close contact both with current research and practitioners in the field.

Degree

The programme leads to a Master of Laws (60 credits) LLM with Legal Science as the main field of study.

Read the interview

Name: Caroline Meyer im Hagen
From: Germany

How did you choose your programme?
During my studies back in Germany, I already took some courses with a special focus on tax law. Additionally, I learned Swedish at university. After passing my first state examination, I decided I wanted to combine these two interests. Through one of my professors and a doctoral candidate at her institute, I found out that Uppsala University was offering a Master's Programme in EU (now: Comparative) and International Tax Law. When looking up the programme on the University's website, I realised this was exactly what I was looking for.

What was it like to be an international student?
Being an international student at Uppsala University was an amazing experience. Uppsala University attracts students from all over the world, so one gets to meet people from everywhere and build long-lasting friendships. My classmates and I, for example, are still in close contact. Also, Uppsala University cares a lot about their international students and offers them much - whether it be guided tours to the surroundings of Uppsala, very dedicated and welcoming professors, Swedish students as tutors or many occasions to mingle.

Do you remember your first impression of Uppsala? Please tell!
My first impression of Uppsala was that it really is this picture-book European student town: It has a cobblestone town square and a river floating through the middle of the city where people can just sit or even work out. People ride their bikes along the old and beautifully decorated buildings. The most impressive view, however, is the one up the hill of Uppsala Castle.

Describe the student life!
The student life in Uppsala is very exciting - there is never a dull moment! I love that the students organise the student life themselves through the nations: From breakfast over lunch, coffee, dinner or pub to student parties, even sports activities or choir and theatre groups - the nations offer anything and everything. My best memory is dressing up with my classmates for the Recce gasque at Västgöta nation. Apart from the nations, the corridor parties at the student houses were also fun opportunities to meet new people.

What do you do today?
Today, I work as a lawyer in Bremen, Germany. Currently, I am taking another tax law course, especially for lawyers. This way, I intend to align my knowledge of tax law with my work as a lawyer.

Do you have any tips for future students?
Get engaged in the nation life! This way, you will meet many new people from different places and fields of study. Also, try to find a study group within your class. I always enjoyed studying or writing papers together with my classmates at the law library and having a fika break in between.

Three quick questions:
What was your favourite place in Uppsala?
The Västgöta nation house

What is your favourite student tradition at Uppsala University?
The gasques

What was the best place to study?
The Law Library

Autumn 2021.

Programme

The programme has a duration of one year and it is based on full-time on-campus studies on advanced level. Being a full-time programme student means that you are expected to study 40 hours a week, and most of this is done outside the classroom.

The law faculty and its research

The law faculty has many eminent members who are active participants in networks and working groups within the EU as well as in international research projects. There is also a large network between researchers from the faculty and various universities worldwide and with colleagues from other disciplines and businesses. This is especially true concerning tax law researchers.

Courses within the programme

Semester 1

Comparative Income Taxation, 15 credits

Tax Treaty Law and Transfer Pricing,15 credits

Semester 2

EU Tax Law, 15 credits

Individual thesis, 15 credits

Individual thesis, 30 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.

Learning experience

Teaching is focused on seminars where you will discuss cases previously prepared in small groups of three to five students. Students are expected to take an active part in the seminars. The teacher at the seminars should be seen as a coach rather than a "teacher/lecturer". The aim is to develop critical thinking and collaborative skills. There are also lectures and study 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 research carried out by the faculty and extensive international cooperation 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.

During the programme, different forms of examination will be used, both orally and in writing. At the end of each course, a written exam will be given. You may also need to write multiple memorandums or essays during the programme. These will be completed individually.

All courses are held in English.

Career

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 research carried out by the faculty and extensive international cooperation with other universities.

The Master's Programme in Comparative and International Tax Law provides you with in-depth knowledge of both law and the abilities necessary to practice law (written and oral skills). This knowledge is required by employers in both the private sector and the public sector, including tax lawyers, tax officials, government officials and judges. In addition, as the programme has an international focus, it opens career opportunities in various countries.

Our previous graduates work as doctoral candidates at different universities, consultancy firms, tax agencies, as tax specialists at different companies, and at the ministry of finance in Sweden and abroad.

The programme can lead to future research studies and an academic career.

Career support

During your time as a student, UU Careers offers support and guidance. You have the opportunity to take part in a variety of activities and events that will prepare you for your future career. Learn more about UU Careers.

Admissions

Below you will find details about eligibility requirements, selection criteria and tuition fees. For information on how to apply and what general documents you need to submit, check the application guide. Besides the general supporting documents, you also need to submit three or four programme-specific documents: 1. an Application Summary Sheet (including your statement of purpose); 2. a curriculum vitae (CV); 3. one or two letter(s)s of recommendation; 4. document(s) certifying your previous experience (if applicable) in tax law (studies or working experience).

Master's Programme in Comparative and International Tax Law

60 credits

Autumn 2023, 100%, Campus

Location: Uppsala

Application deadline: 16 January 2023

Application code: UU-M2860 Application

Language of instruction: English

Requirements:

Academic requirements

A Bachelor's degree, equivalent to a Swedish Kandidatexamen, from an internationally recognised university.

Either (1) with the main field of study in Law or Legal Science or (2) in Business Administration with the additional requirement of 15 credits of legal studies, or equivalent, documented knowledge.

Language requirements

Proficiency in English equivalent to the Swedish upper secondary course English 6. This requirement can be met either by achieving the required score on an internationally recognised test, or by previous upper secondary or university studies in some countries. Detailed instructions on how to provide evidence of your English proficiency are available at universityadmissions.se.

Selection: Students are selected based on:

an overall appraisal of previous university studies, with preference for studies in law;
previous documented experience in tax law (studies or working experience);
a curriculum vitae (CV),
one or two letters of recommendation; and
a statement of purpose.

Fees:

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.

Application fee: SEK 900

Tuition fee, first semester: SEK 50,000

Tuition fee, total: SEK 100,000