Study programme
This advanced Master’s is a full-time programme of one year. The curriculum covers both the established framework of international tax law and emerging issues. A fundamental premise is that a proper understanding of this area of the law requires studying both the “big picture” and the technicalities. Optional courses allow you to give your study a regional focus.
Programme structure
Major themes of the programme include:
- Evaluating the tax policy choices made by states, particularly in the context of cross-border structures and the flow of capital, income and persons;
- Examining the interaction among the various forces that shape international tax law - domestic law, bilateral treaties, multinational agreements, inter-governmental organizations, case law and academic writing.
The programme also includes components that allow you to delve into selected issues in depth and, at the same time, develop your professional skills. Writing skills are particularly important and most of the course components conclude with a written exam requiring a number of short essays. You will also be required to write a final paper, giving you the opportunity to define and focus on your own research question. Throughout the programme attention will be paid to the structure of your written work as well as its content.
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Foundation of International Tax Law???studyprogramme .period??? 16
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Tax Treaties I???studyprogramme .period??? 16
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Tax Treaties II???studyprogramme .period??? 26
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Transfer Pricing???studyprogramme .period??? 26
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Tax Treaty Negotiation???studyprogramme .period??? 36
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EU Tax Law???studyprogramme .period??? 46
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VAT/GST???studyprogramme .period??? 43
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International Tax Law Moot Court???studyprogramme .period??? 63
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Restricted-choice electives???studyprogramme .period??? 56
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Compulsory courses (36 EC)
- Foundation of International Tax Law (6 EC)
- Tax Treaties I (6 EC)
- Tax Treaties II (6 EC)
- Transfer Pricing (6 EC)
- EU Tax Law (6 EC)
- VAT/GST (3 EC)
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Experiential education: the Amsterdam Law Practice (9 EC)
In the courses of our unique experiential learning programme, you apply your academic knowledge of the law and the skills you have learned by putting yourself in the shoes of a legal professional, in practice or in simulated situations. By reflecting on who you are as a lawyer, you work on your professional identity. The courses therefore build a bridge to society and the future professional field.
- International Tax Law Moot Court (3 EC)
- Tax Treaty Negotiation (6 EC)
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Restricted-choice electives (6 EC)
- EU Tax Law (3 EC)
- Transfer Pricing - Advanced (3 EC)
- Transparency, Exchange of Information and the Collection of Taxes (3 EC)
- VAT - Advanced (3 EC)
The information on this website is valid for the current academic year and may change for next year. In May the Course Catalogue is updated for the following academic year.
The LLM allows you to set a better understanding of the background discussion that supports business taxationMaster's student Juliana Read more interviews with students
Degree certificate
After successful completion of this programme, you will receive a legally accredited Master's degree in International Tax Law and the title Master of Laws (LLM).