International Taxation: new Master of Laws (LL.M.) specialization

IE Law School is renowned for its unique comparative approach to legal education, which transforms students’ mindsets and prepares them to thrive in an increasingly globalized, digital landscape. Its place as a top law school is cemented by a broad array of undergraduate and master’s programs that expertly mesh theory and practice while providing countless opportunities for both professional and personal development—all in a diverse, international environment. 

The Master of Laws (LL.M.) is one such program; it provides a quality educational experience with all the essential tools required to build a successful international law practice. With it, you can opt to focus on one out of four major areas of specialization: International Business Law, International Dispute Resolution, Intellectual Property & Technology Law and now, International Taxation. By the end of your specialization, you will receive an internationally recognized Postgraduate Diploma of Specialist (PgDip) which not only expands your skill set but also sets you apart as a leader in your area of interest.

The specialization in International Taxation has recently been added to the Master of Laws (LL.M.). It is designed to fill the knowledge gap in international tax law, allowing students to combine legal expertise with a broad view of the fields of tax, economy and technology. Through this specialization, they acquire the necessary competences to develop, structure and manage corporate taxation strategy on a global scale.

By focusing on International Taxation, students will learn everything they need to know to build a specialist career in this dynamic and increasingly in-demand field. They go on to gain an in-depth understanding of the core elements of business law, learning more about the tax implications of global business models across various jurisdictions. This knowledge provides the perfect lens with which to analyze and determine tax risks for multinationals and other corporations.

The International Taxation specialization will impart vital business, managerial and problem-solving skills to our students. Specifically, they will zero in on courses covering corporate and individual taxation, using a comparative and case-based approach to learn about the main components of standard income tax for both individuals and businesses. They will also study transfer pricing—going on a deep dive into the main methods used to determine the value of cross-border transactions, and deal structuring—enhancing their knowledge of how to structure tax and perform due diligence when acquiring companies.

What’s more, students will study the central features of the international tax framework, value-added tax and other indirect taxes, as well as the critical tax implications with regard to wealth management. The specialization will also enrich students’ understanding of tax risk management vis-à-vis sustainable business models—knowledge that is particularly vital for top managers when creating and actualizing multi-jurisdictional business strategies and supply chains.

All in all, the International Taxation Postgraduate Diploma of Specialist leads students on the path to gaining a holistic perspective of the taxation landscape around the world. It helps them stay at the forefront of their profession, with regular analyses of emerging trends and issues in the field—the most recent measures addressing Base Erosion and Profit Sharing (BEPS) is a perfect example. And after completing the program, students will have the skills and know-how to pursue a global specialist career that aligns with both their personal and professional goals and interest in a highly competitive field.

“Us, tax associates at PwC have been working on many exciting projects since day one. We learn a lot and meet many people, something for which IE Law School had prepared me perfectly.”
Jan Kümper, Alumn of the Master of Laws (LL.M.)