MAS - LLM in International Tax Law
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LL.M. in International Tax Law
The LL.M. in International Tax Law, offered entirely in English, is an advanced academic programme with a total of 400 in-class hours, equivalent to 60 credits. It is designed to provide an in depth study of international tax law-related topics. The current international tax scenario requires an advanced knowledge of principles, double tax treaties, EU tax law, and case-law.
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SUPSI Course Overview
Fundamentals of International Tax Law
This module introduces participants to the core principles that shape international taxation and the mechanisms used to relieve double taxation. Through a practical and article-focused approach, it explores how Double Tax Conventions operate in cross-border situations, covering essential topics such as tax residence, permanent establishment, passive income, capital gains, employment income, and methods for eliminating double taxation.
Participants also gain insight into special treaty provisions and entitlement to benefits, building a solid understanding of how taxing rights are allocated between states. The module further examines the Multilateral Instrument (MLI) and its role in updating tax treaties to address BEPS concerns, as well as the UN Model, highlighting its growing importance and key differences from the OECD Model.
This foundation equips students with the essential tools to navigate today’s evolving international tax environment.
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Participants also gain insight into special treaty provisions and entitlement to benefits, building a solid understanding of how taxing rights are allocated between states. The module further examines the Multilateral Instrument (MLI) and its role in updating tax treaties to address BEPS concerns, as well as the UN Model, highlighting its growing importance and key differences from the OECD Model.
This foundation equips students with the essential tools to navigate today’s evolving international tax environment.
Faculty:
- Andrés Báez Moreno
- Gianluigi Bizioli
- Marco Greggi
- Werner Haslehner
- Peter Hongler
- Yvette Lind
- Leopoldo Parada
- Ekkehart Reimer
- Valentino Rosselli
- Alexander Rust
- Kees Van Raad
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This module explores the distinctive features of European Union tax law and its growing relevance within the international tax landscape. It begins by outlining the historical development of EU taxation and the legal foundations of the EU system, including primary and secondary legislation. Students then examine EU tax policy and its interaction with Member States, with particular attention to key principles such as harmonisation, non-discrimination, State aid control, and harmful tax competition, as well as the EU’s relations with third countries, including Switzerland.
A central component of the module is the role of the European Court of Justice (ECJ) in shaping EU tax law. Through a case-based approach, participants analyse landmark decisions that define the application of fundamental freedoms to direct taxation and their interplay with double taxation treaties. Selected judgments illustrate the ECJ’s influence in addressing legislative gaps and guiding national courts, highlighting its impact on both EU and non-EU jurisdictions.
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A central component of the module is the role of the European Court of Justice (ECJ) in shaping EU tax law. Through a case-based approach, participants analyse landmark decisions that define the application of fundamental freedoms to direct taxation and their interplay with double taxation treaties. Selected judgments illustrate the ECJ’s influence in addressing legislative gaps and guiding national courts, highlighting its impact on both EU and non-EU jurisdictions.
Faculty:
- Alfredo García Prats
- Pasquale Pistone
- Rita Szudoczky
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This module provides a structured overview of the Swiss tax system and its position within the international tax landscape. It begins by introducing the fundamentals of Swiss taxation—covering individual and corporate taxation, anticipatory tax, stamp duties, and selected issues in gift and inheritance taxation—while also addressing the basic principles of intercantonal tax law and key decisions of the Federal Supreme Court. Particular attention is given to Switzerland’s competitiveness, fiscal sovereignty, and adherence to international tax standards.
Building on this foundation, the module examines Switzerland’s bilateral tax relationships with selected neighbouring and strategic partner countries, including the United States, Italy, Germany, France, and Liechtenstein. Through these case studies, participants gain insights into the practical implications of cross-border taxation, treaty application, and the unique features of Switzerland’s international positioning.
This macro-area equips students with a solid understanding of Swiss tax policy both domestically and within the broader global tax environment
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Building on this foundation, the module examines Switzerland’s bilateral tax relationships with selected neighbouring and strategic partner countries, including the United States, Italy, Germany, France, and Liechtenstein. Through these case studies, participants gain insights into the practical implications of cross-border taxation, treaty application, and the unique features of Switzerland’s international positioning.
This macro-area equips students with a solid understanding of Swiss tax policy both domestically and within the broader global tax environment
Faculty:
- Francesca Amaddeo
- Chiara Francioso
- Raphaël Gani
- Giedre Lideikyte Huber
- Alberto Lissi
- Thierry Obrist
- Basil Peyer
- Nicola Sartori
- Martina Walt
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Tax treaties are an effective tool to avoid juridical double taxation. They bring highly appreciated legal certainty in the daily life of e.g. MNEs and individuals with international relations. As a tax treaty negotiator, you have to be an expert of, of course, tax treaties, including the OECD Model Convention Commentary, but also of your domestic tax law in order to argue your tax treaty policy to the counterpart. The Mock-Negotiation module aims to put into practice knowledge gained over tax treaties in the previous modules and also to learn some hints on real world international tax negotiations.
Faculty:
Faculty:
- Valentino Rosselli
- Francesca Amaddeo
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Advanced Topics and Practical Applications
This module offers a comprehensive and comparative overview of the Swiss and EU Value-Added Tax (VAT) systems, examining their legal foundations, core principles, and practical application. Starting from the basics and progressing to case law, the course highlights how VAT operates within Switzerland and the European Union, with particular attention to recent developments linked to the digital economy and cross-border transactions.
Through a comparative lens, students explore key elements such as scope of application, taxable transactions, place-of-supply rules, and compliance obligations. The module also extends to excise duties and customs, providing an integrated understanding of how indirect taxes function within international trade and how they interact with VAT frameworks in both Switzerland and the EU.
By the end of the module, participants gain a solid grasp of the similarities, differences, and practical challenges across these systems, equipping them to navigate VAT and related indirect taxes in a cross-border context.
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Through a comparative lens, students explore key elements such as scope of application, taxable transactions, place-of-supply rules, and compliance obligations. The module also extends to excise duties and customs, providing an integrated understanding of how indirect taxes function within international trade and how they interact with VAT frameworks in both Switzerland and the EU.
By the end of the module, participants gain a solid grasp of the similarities, differences, and practical challenges across these systems, equipping them to navigate VAT and related indirect taxes in a cross-border context.
Faculty:
- Vincenzo Carbone
- Ralf Imstepf
- Edoardo Traversa
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This module offers a comprehensive introduction to transfer pricing (TP), combining theoretical foundations with practical applications relevant to multinational enterprises. It examines the arm’s length principle, the evolution of TP rules within the international tax framework, and the role of TP in preventing base erosion and profit shifting.
Structured into three integrated components, the module covers:
By combining conceptual clarity with hands-on exercises, the module equips participants with the essential skills to navigate and manage transfer pricing issues in a global context.
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Structured into three integrated components, the module covers:
- Introduction to Transfer Pricing: key concepts, legal foundations, and the economic rationale behind intra-group pricing across jurisdictions.
- Application of TP Methods: an exploration of internationally recognised TP methods, illustrated through practical case studies to understand how prices are determined and assessed within multinational groups.
- Dispute Resolution in TP Matters: an analysis of mechanisms such as mutual agreement procedures (MAP), arbitration, and other tools used to resolve TP controversies, supported by real and simulated examples.
By combining conceptual clarity with hands-on exercises, the module equips participants with the essential skills to navigate and manage transfer pricing issues in a global context.
Faculty:
- Balthasar Denger
- Raffaele Petruzzi
- Renato Salerno
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This forward-looking module explores the emerging trends and challenges that are reshaping the global tax landscape. Through a multi-disciplinary approach, it examines how technological innovation, evolving business models, and international policy developments are influencing tax systems worldwide.
Key themes include:
By addressing these cutting-edge topics, the module equips participants with the analytical tools needed to understand and anticipate the future direction of international tax policy and practice.
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Key themes include:
- the OECD Two-Pillars solution and its impact on global tax reform
- the rise of artificial intelligence and its implications for tax administration and compliance
- taxation of cryptoassets, NFTs, and the Metaverse
- developments in tax transparency, reporting standards, and the exchange of information
- individual mobility and new models of personal tax planning
- the role and taxation of trusts
- the evolving Partnership Report and the dynamics of treaty interpretation
- corporate tax planning, anti-abuse rules, and the interaction with tax treaties
- the relevance of investment treaties for taxation
- the increasing importance of environmental taxation in the global sustainability agenda
By addressing these cutting-edge topics, the module equips participants with the analytical tools needed to understand and anticipate the future direction of international tax policy and practice.
Faculty:
- Vikram Chand
- Ana Dourado
- Kathrin Egli Arginelli
- Florian Haase
- Svetislav Kostic
- Xavier Oberson
- Shaun Parsons
- Hugues Salomé
- Stef Van Weeghel
- Martin Wenz
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You can register for individual modules without enrolling in the full programme.
Contact us to find out more: diritto@supsi.ch
Contact us to find out more: diritto@supsi.ch
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Students who are non-EU nationals must apply for a type D (student) visa to enter Switzerland.
Once the enrolment is confirmed, we will provide detailed instructions on how to proceed with the visa application, including the necessary supporting documents.
Please be aware that the visa process can take 8 to 12 weeks. Therefore, students who require a visa must submit their application no later than 31 May 2026.
Once the enrolment is confirmed, we will provide detailed instructions on how to proceed with the visa application, including the necessary supporting documents.
Please be aware that the visa process can take 8 to 12 weeks. Therefore, students who require a visa must submit their application no later than 31 May 2026.
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Course FC Study Program
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Tax law, legal
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1. What degree does the programme award?
The programme awards an LL.M. (Master of Laws) in International Tax Law.
2. How many ECTS credits does the programme include?
The LL.M. consists of 60 ECTS.
3. What is the duration of the programme?
The programme lasts 18 months of coursework, plus 6 months for the thesis.
4. In what language is the LL.M. taught?
The programme is entirely taught in English.
5. When does the programme start and end?
6. Is the LL.M. in International Tax Law offered in a part-time format?
Yes, the programme is designed to be compatible with professional activity and can be followed on a part-time basis.
7. What kind of attendance format does the LL.M. use (online, in-person, hybrid)?
The programme is delivered in a hybrid format, combining online and in-presence teaching to provide maximum flexibility.
8. What is the weekly schedule like for classes?
Classes typically take place on Thursday evenings, Fridays (full day), and Saturday mornings, allowing students to balance work and study commitments.
9. What is the application deadline?
Applications are accepted until 31 July 2026.
Applicants who require a visa must submit their application by 31 May 2026.
10. What is the tuition fee?
The tuition fee for the LL.M. in International Tax Law is CHF 24'000, plus a CHF 1'500 thesis fee.
An early-bird discount of 10% is available for applications submitted by 31 May 2026.
A CHF 500 pre-registration fee is required when completing the pre-registration form.
This amount is deducted from the total tuition fee once enrolment is confirmed.
Please note that the pre-registration fee is non-refundable in cases where the candidate withdraws or does not meet the admission requirements.
11. What are the payment deadlines?
The LL.M. tuition fee is payable in several steps:
Pre-registration fee
A CHF 500 non-refundable pre-registration fee is due when submitting the pre-registration form. Pre-registration is confirmed only once this payment has been received.
First instalment (CHF 8'000)
Upon receiving the enrolment form, participants must pay:
Second instalment
The second instalment is due no later than 31 March of the calendar year following the start of the programme.
Alternative payment schedule
In justified cases, participants may request an alternative payment plan. Such requests must be submitted in writing to the relevant administrative office by the enrolment deadline.
12. How many students are admitted?
The programme accepts a maximum of 30 participants.
13. Is there a minimum percentage of in-person attendance required for the LL.M.?
Yes. The programme has a clear attendance policy:
14. What are the main subjects covered in the LL.M.?
The curriculum includes:
15. Who are the faculty members of the LL.M. in International Tax Law?
The LL.M. is taught by a distinguished faculty composed of international tax experts, including:
Please find here the full list of faculty members: faculty team.
16. How are students assessed?
17. Who is the programme designed for?
The LL.M. is intended for professionals such as:
18. What are the admission requirements?
Admission to the programme is open to candidates who meet the following criteria:
Academic background
English language proficiency
Application process
19. Can I enroll in individual modules instead of the full LL.M.?
Yes. Candidates may register for individual modules without enrolling in the full programme. For further information please contact diritto@supsi.ch.
20. What are the visa requirements for non-EU nationals, and what is the application procedure?
Non-EU and non-EFTA nationals are required to obtain a Swiss long-stay student visa (Type D) in order to attend the programme in-person.
Because the visa process can take 8 to 12 weeks, applicants who require a visa must submit their application by 31 May 2026.
Visa Application Procedure (Swiss Student Visa – Type D):
21. Where are the classes held?
Main location:
SUPSI Manno, Suglio Business Center, Via Cantonale 18, 6928 Manno, Switzerland.
22. Who can I contact for more information?
Tax & Legal Competence Centre (Centro competenze tributarie e giuridiche CCTG) – SUPSI
E-mail: diritto@supsi.ch
Telephone: +41 (0)58 666 61 75
The programme awards an LL.M. (Master of Laws) in International Tax Law.
2. How many ECTS credits does the programme include?
The LL.M. consists of 60 ECTS.
3. What is the duration of the programme?
The programme lasts 18 months of coursework, plus 6 months for the thesis.
4. In what language is the LL.M. taught?
The programme is entirely taught in English.
5. When does the programme start and end?
- Start date: 3 September 2026
- End date: 30 June 2028
6. Is the LL.M. in International Tax Law offered in a part-time format?
Yes, the programme is designed to be compatible with professional activity and can be followed on a part-time basis.
7. What kind of attendance format does the LL.M. use (online, in-person, hybrid)?
The programme is delivered in a hybrid format, combining online and in-presence teaching to provide maximum flexibility.
8. What is the weekly schedule like for classes?
Classes typically take place on Thursday evenings, Fridays (full day), and Saturday mornings, allowing students to balance work and study commitments.
9. What is the application deadline?
Applications are accepted until 31 July 2026.
Applicants who require a visa must submit their application by 31 May 2026.
10. What is the tuition fee?
The tuition fee for the LL.M. in International Tax Law is CHF 24'000, plus a CHF 1'500 thesis fee.
An early-bird discount of 10% is available for applications submitted by 31 May 2026.
A CHF 500 pre-registration fee is required when completing the pre-registration form.
This amount is deducted from the total tuition fee once enrolment is confirmed.
Please note that the pre-registration fee is non-refundable in cases where the candidate withdraws or does not meet the admission requirements.
11. What are the payment deadlines?
The LL.M. tuition fee is payable in several steps:
Pre-registration fee
A CHF 500 non-refundable pre-registration fee is due when submitting the pre-registration form. Pre-registration is confirmed only once this payment has been received.
First instalment (CHF 8'000)
Upon receiving the enrolment form, participants must pay:
- Two-thirds of the first instalment within 10 days of receiving the enrolment form;
- The remaining one-third within 30 days from the start of the academic year.
Second instalment
The second instalment is due no later than 31 March of the calendar year following the start of the programme.
Alternative payment schedule
In justified cases, participants may request an alternative payment plan. Such requests must be submitted in writing to the relevant administrative office by the enrolment deadline.
12. How many students are admitted?
The programme accepts a maximum of 30 participants.
13. Is there a minimum percentage of in-person attendance required for the LL.M.?
Yes. The programme has a clear attendance policy:
- Students must attend at least 80% of all lessons.
- Of this 80%, at least 50% must be attended in person.
- If a student needs to participate online more frequently than allowed, this can be discussed with the Programme Director and the Secretariat Office on a case-by-case basis.
- Please note that the mock negotiation module requires on-site presence without exception, due to its practical and interactive nature.
14. What are the main subjects covered in the LL.M.?
The curriculum includes:
- Fundamentals of international tax law and double tax treaties
- Transfer pricing and dispute resolution
- EU tax law
- Swiss international taxation
- Comparative VAT (Switzerland vs. EU)
- Future of taxation: digitalization, AI, crypto-assets, transparency
- Practical mock negotiation on treaty drafting and dispute scenarios
15. Who are the faculty members of the LL.M. in International Tax Law?
The LL.M. is taught by a distinguished faculty composed of international tax experts, including:
- University professors specialising in international, European, and comparative tax law
- Practitioners from leading law firms, tax advisory firms, and multinational companies
- Experts from international organisations and governmental tax authorities
- Transfer pricing specialists, VAT professionals, and policy advisers
Please find here the full list of faculty members: faculty team.
16. How are students assessed?
- Each module includes a written exam
- The mock negotiation is worth 5 ECTS
- Students must write and defend a thesis in English
17. Who is the programme designed for?
The LL.M. is intended for professionals such as:
- Tax advisors and consultants
- Lawyers and legal practitioners
- Finance and accounting professionals
- Graduates in law, economics, or related fields seeking specialisation
18. What are the admission requirements?
Admission to the programme is open to candidates who meet the following criteria:
Academic background
- Preferably a Master’s degree in law, economics, or a related discipline.
- Alternatively, a Bachelor’s degree combined with significant relevant professional experience.
- Professionals with strong, proven experience who do not meet the formal criteria may be admitted “on dossier”. As a rule, no more than 30% of the annual intake can be admitted through this route.
English language proficiency
- Applicants holding a B2/Cambridge First (or equivalent) certification are eligible for direct enrolment.
- Candidates without a certificate will have their English proficiency assessed through an interview by the LL.M. Admission and Examination Committee.
Application process
- Applications must be submitted by the official deadline using the pre-registration form, including all required documentation.
- A non-refundable pre-registration fee of CHF 500 is required. This amount is deducted from the total tuition fee upon successful admission. If the applicant withdraws or does not meet admission conditions, the fee remains non-refundable.
- Within two weeks of receiving the pre-registration form, candidates will be contacted to schedule an introductory interview.
- After a successful interview and confirmation by the candidate to proceed, the Secretariat Office will issue the official enrolment form.
19. Can I enroll in individual modules instead of the full LL.M.?
Yes. Candidates may register for individual modules without enrolling in the full programme. For further information please contact diritto@supsi.ch.
20. What are the visa requirements for non-EU nationals, and what is the application procedure?
Non-EU and non-EFTA nationals are required to obtain a Swiss long-stay student visa (Type D) in order to attend the programme in-person.
Because the visa process can take 8 to 12 weeks, applicants who require a visa must submit their application by 31 May 2026.
Visa Application Procedure (Swiss Student Visa – Type D):
- Receive confirmation of enrolment
Applicants must first obtain the official Enrolment Confirmation Letter from the Tax & Legal Competence Centre of SUPSI, which is required for the visa file. - Prepare the visa documentation
Depending on the Swiss embassy/consulate, required documents generally include:
- Completed Visa D application form
- Valid passport
- Passport photos meeting biometric standards
- SUPSI Enrolment Confirmation Letter
- CV and motivation letter
- Proof of financial means (e.g., bank statements, scholarship confirmation, financial sponsor letter)
- Proof of accommodation (if already arranged)
- Proof of health insurance or guarantee of coverage upon arrival
- Payment of visa processing fees
The Secreteriat Office and the International Office of SUPSI will provide applicants with a detailed list of the required documents. - Submit the application to the Swiss Embassy/Consulate
Applicants must lodge their visa request in person at the Swiss consular office responsible for their country of residence. - Cantonal approval process
After the embassy verifies the file, the request is forwarded to the authorities in Ticino for immigration approval.
Processing typically takes 8–12 weeks, depending on the country. - Visa issuance and entry into Switzerland
Upon approval, the embassy issues the visa and the student may enter Switzerland.
Within 14 days of arrival, the student must register with the local Residents’ Office and request a residence permit (Permesso B for studies).
If the visa is denied, applicants will be informed accordingly.
21. Where are the classes held?
Main location:
SUPSI Manno, Suglio Business Center, Via Cantonale 18, 6928 Manno, Switzerland.
22. Who can I contact for more information?
Tax & Legal Competence Centre (Centro competenze tributarie e giuridiche CCTG) – SUPSI
E-mail: diritto@supsi.ch
Telephone: +41 (0)58 666 61 75
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Course Text Info
Classes will be delivered in a hybrid form (i.e., through in‑person lectures with the option to attend the same sessions remotely), with an overall mandatory attendance requirement of 80%.
The mock negotiation requires in-person attendance.
The mock negotiation requires in-person attendance.
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Department of Business Economics, Health and Social Care
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Il numero massimo di partecipanti ammesso è 30.
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SUPSI Course FC Contacts
SUPSI Course FC Responsibles
Francesca Amaddeo, PhD, lawyer, lecturer-researcher at the Tax & Legal Competence Centre, University of Applied Sciences and Arts of Southern Switzerland (SUPSI)