Master of Laws [L.L.M] [International Tax Law and EU Tax Law] From Uppsala University

The International Tax Law and EU Tax Law programme delivered at Uppsala University?has a duration of one year of full-time study at advanced level. The general objective is to provide a deep understanding of major issues of international and EU tax law. International tax law refers to both domestic 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
• 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. Tax treaties are treaties of public international law concluded by states. The main aim of tax treaties is to mitigate the effects of international double taxation. In addition, tax treaties increasingly include an objective to prevent tax avoidance. Mostly tax treaties are modelled according to the OECD (Organisation for Economic Co-operation and Development) Model Tax Convention and the United Nations Model Tax Convention. The application and interpretation of tax treaties concluded according to these models are dealt with thoroughly. Transfer pricing, which refers to the allocation of income between associated enterprises in relation to their intercompany transactions, is also covered.

The law of the European Union has an increasing impact on the tax legislation of the Member States and it affects both in_vestors 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 (mainly the fundamental freedoms and the State aid provisions), as well as the secondary law that has been agreed upon by the Member States (i.e., the anti-avoidance directive, the merger directive, the parent-subsidiary directive, the interest-royalties directive, the savings directive and the directive on the exchange of information). The programme includes also an introduction to value added taxation (VAT).

Career

The Master Programme in International Tax Law and EU Tax Law provides students with in-depth knowledge of both of these areas of law. A particular emphasis lies on train_ing 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 law_yers, tax officials, government officials and judges. In addition, as the programme has an international focus, it opens for career opportunities in various countries.