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LLM International Tax Law

LLM Law video
  • Delivery:
    Full time according to Funding Council definitions

The LLM International Tax Law is aimed at those considering a career in international tax consultancy or within in–house tax departments of multinational companies. It is also highly suitable for staff of foreign government finance ministries and tax authorities who wish to learn more about tax policy. The Stage 2 taught units can be used as preparation for an important qualification offered by the Chartered Institute of Tax, the Advanced Diploma in International Tax (Paper I, Principles), whilst the dissertation can be structured so as to be suitable for submission as a thesis in Paper II or Paper III of the same internationally recognised qualification.

The course draws on our academic excellence in international taxation and public law. It includes a wide range of tax and law modules that are focused on comparative, rather than on UK law, so applications from international students are encouraged. Tax issues are relevant in tax and non-tax areas alike, such as competition law and family law, within its remit of marriage, divorce and estates. International business transactions and the management of state entities are both subject to the ramifications of UK and international tax.

Key information

Next start date:

January 2017, September 2017

Location:

Bournemouth University, Lansdowne Campus

Duration:

12 months for September start, or 16 months for Janurary start including a summer vacation

Relevant subjects:

Law

Entry requirements:

A Bachelors Honours degree, 2:2 or above or equivalent, and/or relevant comprehensive training/experience. If English is not your first language you'll need IELTS 6.0 (Academic) or above. For more information check out our full entry requirements.

Course content

On this course you will usually be taught by a range of staff with relevant expertise and knowledge appropriate to the content of the unit. This will include senior academic staff, qualified professional practitioners, demonstrators, technicians and research students. You will also benefit from regular guest lectures from industry.

Semester 1

Core units

  • Principles of International Law, International Organisations & the World Trade Organisation: This unit has two aims: to give you a sound grounding in the principles underpinning international law and, building on this knowledge, to examine the World Trade Organisation as a prime example of an international organisation.

Option units (choose two)*

  • Corporate Law - Theory & Practice: Examining key issues in contemporary corporate law, this unit will allow you to evaluate corporate law issues from key theoretical and practical perspectives.

  • International Dispute Resolution: Cross-border and inter-state relations raise complex issues involving the law of more than one country. Alternative dispute resolution (ADR) offers an alternative way of resolving disputes other than litigation. You'll be introduced to key concepts, forms and procedures of ADR and discuss its development and merits compared to litigation. This relates to international commercial and public international law disputes.

  • International Cyber Law & Governance: Understanding the principles of internet law (including human rights, criminal, international and copyright laws) has become indispensable for professionals aiming for a career in the digital economy. Here you'll gain a thorough grounding and critical appreciation of online policy, regulatory scope for online activities and strategic impact on business decisions.

*Please note that option units require minimum numbers in order to run and may only be available on a semester by semester basis. They may also change from year to year.

Semester 2

Option units (choose three)*

  • International Indirect Taxation: Indirect taxation is now one of the most important forms of taxation for most countries, with the exception of the United States, as it regards revenue earned for most governments and has a major impact on domestic and international businesses. Value-added tax (VAT) in some form has been adopted by nearly every country. This unit will foster your understanding of indirect taxation in domestic and international trade.

  • International Direct Taxation: Globalisation of business means firms must understand the domestic tax systems where they operate and the ways those systems interact. Direct taxes at federal level usually account for 10 to 30 per cent of pre-tax profits. This unit aims to foster your understanding of the international tax system and the principal tax planning techniques open to multinational firms.

  • Law of International Trade: This unit deals with the core of international commercial law - the legal regulation of international commerce from the perspective of transactions relating to the exportation of goods. This allows for an in-depth exposure to international supply, sale and carriage contracts, to considerations associated with multiple transactions and to techniques for the international harmonisation of substantive law.

  • Public Finance & Tax Policy: Following the global financial crisis in the late 2000s, public finances have become central in academic, political and populist debate. This unit focuses on the revenue side of public finance with the aim of preparing you to evaluate the quality of decisions taken by governments on maintaining and reforming their tax systems.

*Please note that option units require minimum numbers in order to run and may only be available on a semester by semester basis. They may also change from year to year.

Semester 3

Core unit

  • Dissertation: An opportunity to conduct research on an area of law associated with the knowledge and skills you've gained. You'll develop critical thinking skills, evaluate new and existing research and strengthen your conceptual understanding of law. This unit promotes self-managed learning by asking you to complete a significant piece of work.

Programme specification

Programme specifications provide definitive records of the University's taught degrees in line with Quality Assurance Agency requirements. Every taught course leading to a BU Award has a programme specification which describes its aims, structure, content and learning outcomes, plus the teaching, learning and assessment methods used.

Download the programme specification for LLM International Tax Law.

Whilst every effort is made to ensure the accuracy of the programme specification, the information is liable to change to take advantage of exciting new approaches to teaching and learning as well as developments in industry. If you have been unable to locate the programme specification for the course you are interested in, it will be available as soon as the latest version is ready. Alternatively please contact us for assistance.

Selection criteria

Background and experience

We want committed, enthusiastic students who are going to make a real difference to the course they are studying. Our students learn from each other, as well as our academic staff, so it is really important to us that you can show us how much you care about the course you are interested in. Your personal statement is a great place to do this. Tell us about your personal achievements or any relevant work experience you have done, and show us how they make you the ideal candidate for a place on the course.

For International Tax Law we are looking for applicants who:

  • Have a legal background or demonstrate true passion for law
  • Are enthusiastic about issues surrounding international commerce and international legal provisions
  • Can evaluate legal situations, develop arguments and contribute to group discussions and debates
  • Are prepared to work hard to meet strict deadlines and rise to the challenge of postgraduate study.

We encourage applications from individuals with excellent research, analytical skills and enthusiasm for debates. We are looking for self-managed learners who are happy to work hard to meet the demands of this rewarding course. Furthermore, we seek individuals with a keen interest in developing new skills and who will draw upon their existing experiences to enhance their legal expertise and career prospects.

Selection methods

We’ll be selecting the candidates for this course by looking at their applications – there are no interviews or additional selection activities. For that reason, make sure your application really stands out, and leave us in no doubt as to why you should be joining BU. For more information, take a look at our post graduate how to apply pages. 

Full entry requirements

The normal requirements for embarking upon a postgraduate taught degree are:

  • A Bachelors Honours degree at 2:2 or above or equivalent
  • For post-experience and professional qualifications, there may be additional entry requirements set by the association or institute that ultimately administers the qualification in question. The qualification description on the course information pages should tell you what these are but please get in touch with the AskBU Enquiry Service if you are in doubt.

If you lack the formal academic qualifications needed to enter a postgraduate or post-experience degree, there are several alternative routes to follow - some based on experience. Contact the AskBU Enquiry Service for more information.

International entry requirements

If English is not your first language, you will need to provide evidence that you can understand English to a satisfactory level. English language requirements for this course are normally:

  • IELTS (Academic) 6.0 with minimum 5.5 in each component or equivalent.

View further information about our English language requirements.

A number of pre-sessional English and preparatory programmes are offered through our partner institution, Bournemouth University International College, and will get you ready for study at BU at the appropriate level.

You can also find further details of the international qualifications we accept, and what level of study they apply to, on our postgraduate entry requirements page.

Careers

Your career prospects will be enhanced and future career paths include working in the legal profession, for government agencies, in banking and finance, in accounting and professional services, or in academia.

Some of our International Tax Law graduates are now undertaking roles such as*:

  • Associate director
  • Judges assistant
  • Patent associate
  • Senior lawyer.

Some of the companies our International Tax Law graduates are now working for are*:

  • Axis Associates International Co.Ltd
  • Court of Justice
  • Spoor & Fisher
  • UPTX.

Industries worked in

  • Law
  • Finance
  • Management.

Further study

If you want to continue your studies after achieving your Master's, you can look into our range of doctoral programmes.

*All information shown has been taken from Destination of Leavers from Higher Education (DLHE) or BU institutional data unless otherwise stated.

No hidden extras

As a student at BU we will provide many things to support you and there will also be additional costs you may encounter whilst studying at BU. The information below will help you understand our provision and what you need to budget for.

What you can expect from us

All of your teaching and assessments are included in your tuition fees, including lectures/guest lectures and tutorials, seminars, laboratory sessions and specialist teaching facilities. You will also have access to a wide range of support and services, many of these are included on the Next Steps insert enclosed with your offer letter.

  • One set of study-related consumables such as a memory stick/ DVD
  • Materials for laboratory and field-based teaching activity
  • Support for placements (UK or abroad) and fieldwork
  • A range of student services – advisors, help desks, counsellors, placement support and careers service
  • The Library – access to a wide range of electronic resources (databases, e-journals and e-books), print and multimedia collections, subject librarians and study spaces
  • IT labs (some open 24/7), wireless network, AV equipment to borrow
  • Peer Assisted Learning (PAL) scheme
  • Disability and additional learning support
  • The BU Language Centre to help you develop/improve foreign or English language skills
  • 24 hours a day, 365 days a year security team.

Costs of living and other expenses you need to consider

  • Accommodation and living costs: view our price guide
  • Text books: remember that our award-winning library is stocked with a large range of text books for all courses, as well as online resources such as industry journals, free of charge
  • General stationery and other supplies such as print and presentation materials: the Students’ Union shops stock a wide range of stationery supplies on both campuses
  • Travel to, from and between BU campuses: our bus service operates in the local areas offering a subsidised travel rate; we also have a large number of secure bike storage compounds
  • SportBU membership: check out our student membership packages, sports events, varsity teams, information about our new facilities and more on the SportBU web pages
  • Fieldwork travel, outdoor wear and footwear (where applicable)
  • Telephone and travel costs incurred when undertaking interviews for coursework/securing placements.
  • A fee will be payable towards the cost of an Educational Psychology Assessment if this is required in connection with additional learning support. BU pays for approximately two-thirds of the cost of this assessment for UK students. For more details and current pricing please visit the Students section of the website.

Repeat Units

If you need to repeat one or more units during the course of your studies, you may be required to pay additional fees equivalent to one ninth of the tuition fee per 20 credit unit.

Financial help available from BU

We offer a range of scholarships and bursaries to students who are beginning their studies at BU. Our website also provides details on living costs, budgeting and paying your tuition fees.

Additional information

Your career and development

Your career and development

Read about career and development opportunities and discover how gaining industry experience could help you.

International students

International students

We have a strong international student community. Find all the practical advice and information you need here.