Uppsala University

International Tax Law and EU Tax Law, L.L.M.

  • Application Deadline
  • 12 months
    Duration
  • Tuition Fee
    10418 EUR/year
    Tuition fee
    Free
    Tuition fee
  • English
    Language
The Master Programme in International Tax Law and EU Tax Law at Uppsala University provides a deep understanding of major issues of international and EU tax law. The programme has a duration of one year and is a full-time programme in English on advanced level taught on campus. 

About

The International Tax Law and EU Tax Law programme delivered at Uppsala University has a duration of one year and is a full-time programme in English on advanced level taught on campus. The 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.

The programme has a duration of one year of full-time studies 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 extensively.
The law of the European Union 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 (mainly the fundamental freedoms and the State aid provisions), as well as the secondary law that has been agreed upon by the Member States (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 train­ing of legal reasoning and the use of different sources of law in these areas. 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.

Programme Structure

First semester

  • Fundamentals of International Taxation of Individuals and Companies
  • International Taxation: Tax Treaty Law and Transfer Pricing

Second semester

  • EU Direct Taxation and Value Added Taxation
  • Individual thesis

Lecturers

Professor Mattias Dahlberg is programme director and professor Bertil Wiman is chairman of the science board.

Detailed Programme Facts

English Language Requirements

You only need to take one of these language tests:

  • Minimum required score:

    6.5

    The IELTS – or the International English Language Test System – tests your English-language abilities (writing, listening, speaking, and reading) on a scale of 1.00–9.00. The minimum IELTS score requirement refers to which Overall Band Score you received, which is your combined average score. Read more about IELTS.

  • Minimum required score:

    575

    The TOEFL – or Test OF English as a Foreign Language – offers a paper-based test (PBT). The final, overall PBT score ranges between 310 and 677, and is based on an average taken from the three test components (listening, structure, and reading). The writing part of this test is scored separately on a scale of 0-6. Read more about TOEFL (PBT).

  • Minimum required score:

    90

    The TOEFL – or Test Of English as a Foreign Language – offers an internet-based test (iBT). The final, overall iBT score ranges between 0 and 120, and includes a scaled average from the four components (reading, listening, speaking, and writing). Read more about TOEFL (iBT).

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.

Selection: Students are selected based on:

  • a total appraisal of quantity and quality of previous university studies;
  • CV;
  • a statement of purpose; and
  • two letters of recommendation.

Tuition Fee

  • International

    10418 EUR/year
    Tuition Fee
    Based on the original amount of 10418 EUR for the full programme and a duration of 12 months.
  • EU/EEA

    Free
    Tuition Fee
    Based on the original amount of 0 EUR for the full programme and a duration of 12 months.
  • Application Fee: SEK 900
  • Tuition fee, first semester: SEK 50000
  • Tuition fee, total: SEK 100000

Living costs for Uppsala

6,573 - 6,670 /month
Living Costs

The living costs include the total expenses per month, covering accommodation, public transportation, utilities (electricity, internet), books and groceries.

Funding


StudyPortals Tip: Students can search online for independent or external scholarships that can help fund their studies. Check the scholarships to see whether you are eligible to apply. Many scholarships are either merit-based or needs-based.