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King's College London
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Postgraduate degree

International Tax Law Online LLM

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Our International Tax LLM will equip you with the legal framework and intellectual tools to understand the taxation of cross-border trade, investment and movement of people. With a reputation for exceptional teaching and contemporary expertise, you will find your intellectual and creative abilities are both challenged and developed by this demanding but intensely practical subject.

Key benefits

  • Exceptional practitioner-led teaching reputation; unique, sought-after expertise, contemporary experience and connections with the wider international tax and legal community.
  • The same international tax law programme that we offer to students on campus in London, adapted to your needs. This will enable you to study and work in a way that works best for you.
  • Career enhancing opportunity to expand your knowledge of tax issues that transcend borders and develop your legal problem-solving skills.
  • Designed for working professionals to study while you work.
Tobias

“The LLM program at King's College London combines deep theoretical and practical knowledge. We study a lot of court decisions from many jurisdictions, what allows us to gain insights in how practical issues of International Taxation are being solved in different states. The international community of students does not only add value to discussions but also help everyone of us to build up a professional network.”

Tobias, International Tax Law Online

Our aim is to provide you with the opportunity to obtain a systematic understanding of international tax law by reference to comparative national tax laws, international and European law as well as the role of international organisations such as the OECD and UN. We seek to develop critical awareness of and insights into the taxation of cross-border situations that concern internationally mobile individuals and multinational enterprises. We study how citizens, businesses and governments manage the challenges of taxation in the international context. This course allows you to deepen or to broaden your knowledge of law as an academic subject and assists your professional development by enhancing your problem-solving skills in a transnational context. Designed to maximise students’ intellectual potential it also keeps you grounded by drawing on the real-world experiences of practitioner-teachers. Required subjects focus on the key building blocks of cross-border taxation to develop a practical understanding of how established techniques of research and enquiry are used to interpret legal concepts relevant to a wide range of legal institutions, events and transactions that will be valuable in many areas of chosen practice. Optional modules facilitate expansion of knowledge in your chosen direction. The course also supports your simultaneous prepare for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation. You will need creativity, intellectual rigour and a willingness to work hard to be able to analyse legal and commercial concepts and then apply them to complex fact patterns. We think the rewards are worth it. Good tax skills are highly prized by professional firms, government departments and companies. Many leaders in business and government honed their analytical and creative skills in studying or practising tax. King’s tax modules are open to those with or without previous tax experience. Our students include both recent graduates and established legal and accounting professionals as well as tax administrators and policy makers. The LLM offers a sharpened focus on our key areas of excellence and a commitment to offer a premier course and a world class student experience.

Course Aims

  • Our aim is to provide you with the opportunity to obtain a systematic understanding of international tax law by reference to comparative national tax laws, international and European law as well as the role of international organisations such as the OECD and UN
  • We seek to develop critical awareness of, and insights into, the taxation of cross-border situations that concern internationally mobile individuals and multinational enterprises. We study how citizens, businesses and governments manage the challenges of taxation in the international context
  • This course allows you to deepen or to broaden your knowledge of law as an academic subject and assists your professional development by enhancing your problem-solving skills in a transnational context. Designed to maximise students’ intellectual potential it also keeps you grounded by drawing on the real-world experiences of practitioner-teachers

Regulating bodies

King's is regulated by the Office for Students

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Teaching methods - what to expect

The following table will give you an idea of what a typical academic week might look like:

Directed study per week

Other activity per week

Self-directed learning and assessment work

2 hour (web content material including recorded video, text, graphics)

2 hours (1-hour live seminar and 1 hour of discussion board)

15 hours (including completing set tasks and reading, research, revision)

Typically, one credit equates to 10 hours of work. Students are therefore expected to undertake approximately 150 hours of study in total for each module. In addition to the online learning resources designed specifically for this course, students will have access to King’s College London’s Library Services, electronic resources, supportive online tutors and student support services.

Assessment

    Each module will be assessed in two ways. A small percentage of your final module mark will be based on your participation in discussion forums. The remaining percentage will be assessed through a take-home exam.

    Structure

    Required modules

    Courses are divided into modules. To graduate with the International Tax Law LLM, you must take modules totalling 180 credits. You may also qualify for the: PG Dip - modules totalling 120 credits PG Cert - modules totalling 60 credits

    International Tax Law I: Fundamentals of International Tax Law (15 credits)
    International Tax Law II: Tax Treaties (15 credits)
    International Tax Law III: Advanced Topics in International Tax Law (15 credits)
    Transfer Pricing I: Fundamentals of Transfer Pricing (15 credits)
    Dissertation (45/60 credits) (we may agree that you can take the Transfer Pricing Practice project (45 credits) instead)

    Optional modules

    The range of optional modules may typically include:

    Transfer Pricing II: Advanced Topics in Transfer Pricing (15 credits)
    European Union Tax Law I: EU Law and Tax Law (15 credits)
    European Tax Law II: Direct Tax Harmonisation (15 credits)
    European Union Tax Law III: Advanced Topics in EU Tax law (15 credits)
    Value Added Tax I: Fundamentals of VAT (15 credits)
    Value Added Tax II: Advanced Topics in VAT (15 credits)
    Taxation of Business Enterprises I – Fundamentals of Business Taxation (15 credits)
    Taxation of Business Enterprises II – Fundamentals of Corporate Taxation (15 credits)
    Taxation of Employment Income I (15 credits)
    Issues in Tax Administration (15 credits)

    King’s College London reviews the modules offered on a regular basis to provide up-to-date, innovative and relevant programmes of study. Therefore, modules offered may change. We suggest you keep an eye on the course finder on our website for updates.

    Please note that modules with a practical component will be capped due to educational requirements, which may mean that we cannot guarantee a place to all students who elect to study this module.

    Employability

    In a competitive world, we can give you the competitive edge to take your career to the next level.

    Whatever your reasons for exploring International Tax, our LLM provides an excellent springboard for, and advancement in a wide range of careers.

    Many of our students go on to enjoy successful careers with some of the world’s leading professional firms and businesses. Others do so in governments, NGOs and institutions. Our graduates are presented with a wide range of employment destinations when they leave; from positions at the European Central Bank, European Commission, OECD and UN to commercial roles as investment bank analysts, tax or public affairs advisers, as well as careers in the legal profession; accountancy; management consultancy; human rights organisations and other voluntary bodies; academia.

    Tuition Fees

    UK:

    Part time: £9,900 per year (2022/23)

    International:

    Part time: £9,900 per year (2022/23)

    These tuition fees may be subject to additional increases in subsequent years of study, in line with King’s terms and conditions

    Deposit

    Deposit: When you receive an offer for this course you will be required to pay a non-refundable deposit to secure your place. The deposit will be credited towards your total fee payment.

    The deposit is £1,000.

    • If you receive an offer on or before 31 March, payment is due by 25 April 2022.
    • If you receive an offer between 1 April and 30 June, payment is due within one month of receiving the offer.
    • If you receive an offer between 1 July and 31 July, payment is due within two weeks of receiving the offer.
    • If you receive an offer between 1 August and 21 August, payment is due within one week of receiving the offer.
    • If you receive an offer from 22 August onwards, payment is due within three days of receiving the offer.

    Additional Costs

    In addition to your tuition costs, you can also expect to pay for:

    • books if you choose to buy your own copies
    • clothing for optional course related events and competitions
    • library fees and fines
    • personal photocopies
    • printing course handouts
    • society membership fees
    • stationery
    • graduation costs

    Funding

    Our aim is to provide you with the opportunity to obtain a systematic understanding of international tax law by reference to comparative national tax laws, international and European law as well as the role of international organisations such as the OECD and UN. We seek to develop critical awareness of and insights into the taxation of cross-border situations that concern internationally mobile individuals and multinational enterprises. We study how citizens, businesses and governments manage the challenges of taxation in the international context. This course allows you to deepen or to broaden your knowledge of law as an academic subject and assists your professional development by enhancing your problem-solving skills in a transnational context. Designed to maximise students’ intellectual potential it also keeps you grounded by drawing on the real-world experiences of practitioner-teachers. Required subjects focus on the key building blocks of cross-border taxation to develop a practical understanding of how established techniques of research and enquiry are used to interpret legal concepts relevant to a wide range of legal institutions, events and transactions that will be valuable in many areas of chosen practice. Optional modules facilitate expansion of knowledge in your chosen direction. The course also supports your simultaneous prepare for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation. You will need creativity, intellectual rigour and a willingness to work hard to be able to analyse legal and commercial concepts and then apply them to complex fact patterns. We think the rewards are worth it. Good tax skills are highly prized by professional firms, government departments and companies. Many leaders in business and government honed their analytical and creative skills in studying or practising tax. King’s tax modules are open to those with or without previous tax experience. Our students include both recent graduates and established legal and accounting professionals as well as tax administrators and policy makers. The LLM offers a sharpened focus on our key areas of excellence and a commitment to offer a premier course and a world class student experience.

    Course Aims

    • Our aim is to provide you with the opportunity to obtain a systematic understanding of international tax law by reference to comparative national tax laws, international and European law as well as the role of international organisations such as the OECD and UN
    • We seek to develop critical awareness of, and insights into, the taxation of cross-border situations that concern internationally mobile individuals and multinational enterprises. We study how citizens, businesses and governments manage the challenges of taxation in the international context
    • This course allows you to deepen or to broaden your knowledge of law as an academic subject and assists your professional development by enhancing your problem-solving skills in a transnational context. Designed to maximise students’ intellectual potential it also keeps you grounded by drawing on the real-world experiences of practitioner-teachers

    Regulating bodies

    King's is regulated by the Office for Students

    Loading...

    Teaching methods - what to expect

    The following table will give you an idea of what a typical academic week might look like:

    Directed study per week

    Other activity per week

    Self-directed learning and assessment work

    2 hour (web content material including recorded video, text, graphics)

    2 hours (1-hour live seminar and 1 hour of discussion board)

    15 hours (including completing set tasks and reading, research, revision)

    Typically, one credit equates to 10 hours of work. Students are therefore expected to undertake approximately 150 hours of study in total for each module. In addition to the online learning resources designed specifically for this course, students will have access to King’s College London’s Library Services, electronic resources, supportive online tutors and student support services.

    Assessment

      Each module will be assessed in two ways. A small percentage of your final module mark will be based on your participation in discussion forums. The remaining percentage will be assessed through a take-home exam.

      Structure

      Required modules

      Courses are divided into modules. To graduate with the International Tax Law LLM, you must take modules totalling 180 credits. You may also qualify for the: PG Dip - modules totalling 120 credits PG Cert - modules totalling 60 credits

      International Tax Law I: Fundamentals of International Tax Law (15 credits)
      International Tax Law II: Tax Treaties (15 credits)
      International Tax Law III: Advanced Topics in International Tax Law (15 credits)
      Transfer Pricing I: Fundamentals of Transfer Pricing (15 credits)
      Dissertation (45/60 credits) (we may agree that you can take the Transfer Pricing Practice project (45 credits) instead)

      Optional modules

      The range of optional modules may typically include:

      Transfer Pricing II: Advanced Topics in Transfer Pricing (15 credits)
      European Union Tax Law I: EU Law and Tax Law (15 credits)
      European Tax Law II: Direct Tax Harmonisation (15 credits)
      European Union Tax Law III: Advanced Topics in EU Tax law (15 credits)
      Value Added Tax I: Fundamentals of VAT (15 credits)
      Value Added Tax II: Advanced Topics in VAT (15 credits)
      Taxation of Business Enterprises I – Fundamentals of Business Taxation (15 credits)
      Taxation of Business Enterprises II – Fundamentals of Corporate Taxation (15 credits)
      Taxation of Employment Income I (15 credits)
      Issues in Tax Administration (15 credits)

      King’s College London reviews the modules offered on a regular basis to provide up-to-date, innovative and relevant programmes of study. Therefore, modules offered may change. We suggest you keep an eye on the course finder on our website for updates.

      Please note that modules with a practical component will be capped due to educational requirements, which may mean that we cannot guarantee a place to all students who elect to study this module.

      Employability

      In a competitive world, we can give you the competitive edge to take your career to the next level.

      Whatever your reasons for exploring International Tax, our LLM provides an excellent springboard for, and advancement in a wide range of careers.

      Many of our students go on to enjoy successful careers with some of the world’s leading professional firms and businesses. Others do so in governments, NGOs and institutions. Our graduates are presented with a wide range of employment destinations when they leave; from positions at the European Central Bank, European Commission, OECD and UN to commercial roles as investment bank analysts, tax or public affairs advisers, as well as careers in the legal profession; accountancy; management consultancy; human rights organisations and other voluntary bodies; academia.

      Tuition Fees

      UK:

      Part time: £9,900 per year (2022/23)

      International:

      Part time: £9,900 per year (2022/23)

      These tuition fees may be subject to additional increases in subsequent years of study, in line with King’s terms and conditions

      Deposit

      Deposit: When you receive an offer for this course you will be required to pay a non-refundable deposit to secure your place. The deposit will be credited towards your total fee payment.

      The deposit is £1,000.

      • If you receive an offer on or before 31 March, payment is due by 25 April 2022.
      • If you receive an offer between 1 April and 30 June, payment is due within one month of receiving the offer.
      • If you receive an offer between 1 July and 31 July, payment is due within two weeks of receiving the offer.
      • If you receive an offer between 1 August and 21 August, payment is due within one week of receiving the offer.
      • If you receive an offer from 22 August onwards, payment is due within three days of receiving the offer.

      Additional Costs

      In addition to your tuition costs, you can also expect to pay for:

      • books if you choose to buy your own copies
      • clothing for optional course related events and competitions
      • library fees and fines
      • personal photocopies
      • printing course handouts
      • society membership fees
      • stationery
      • graduation costs

      Funding

      Application closing date guidance

      We recommend that you submit your application as soon as possible as we may need to request further information from you to assess your application. This is particularly important if your application is successful and you are required to meet any offer condition.

      • Our first application deadline is on Friday 25 March 2022 (23:59, UK time). After this date, the programme will close at any point once it is full. If there are places still available, the programme will remain open until the final application deadline below:

        Friday 5 August 2022 (23:59, UK time)

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