Master's Programme in Comparative and International Tax Law

60 credits

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.

Autumn 2023 Autumn 2023, Uppsala, 100%, On-campus, English

Location

Uppsala

Pace of study

100%

Teaching form

On-campus

Instructional time

Daytime

Start date

28 August 2023

Language of instruction

English

Entry 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.

Application fee: SEK 900
First tuition fee instalment: SEK 50,000
Total tuition fee: SEK 100,000

About the 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 the degree of Master of Laws (60 credits), LLM with Legal Science as the main field of study.

Content

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 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.