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

Panoramica

  • Titolo rilasciato

    LL.M. in International Tax Law

  • Crediti

    60.0 ECTS

  • Data inizio

    03 settembre 2026

  • Data fine

    30 giugno 2028

  • Termine d'iscrizione

    31 luglio 2026

  • Lingua

    Inglese

  • Costo

    CHF 25500 *

  • Durata

    400 ore-lezione

  • Erogazione

    Modalità ibrida **

  • Modalità di frequenza

    Diurna e serale

*Informazioni di dettaglio disponibili alla voce Ulteriori dettagli sui costi

**La formazione si svolge in parte online, in parte in presenza

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.
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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.
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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.
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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:
  • ​​​​​​​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.
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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:
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  • 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:
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  • 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

Course Text Info

Dealing with foreign professionals and authorities in addressing practical cases involving other jurisdictions represents a challenge that can only be successfully met with a high level of expertise.
Our LL.M. aims to strengthen students’ knowledge in international taxation from a practical perspective. The main areas of focus, as detailed in the programme, will be complemented by a mock negotiation - a challenging simulation involving active engagement of students who will be required to personify competent authorities, arbitrators, government representatives, and multinational corporations in addressing critical cross-border issues.

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The LL.M. in International Tax Law is designed for professionals aiming to expand their expertise. Ideal candidates include lawyers, tax advisors, financial consultants, and professionals with a background in law, economics, or finance who seek advanced specialisation in international taxation.

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Admission to the programme is open to candidates who meet the following criteria:

• Academic background
o Preferably a Master’s degree in law, economics, or a related discipline.
o Alternatively, a Bachelor’s degree combined with significant relevant professional experience.
o 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
o Applicants holding a B2/Cambridge First (or equivalent) certification are eligible for direct enrolment.
o Candidates without a certificate will have their English proficiency assessed through an interview by the LL.M. Admission and Examination Committee.

• Application process
o Applications must be submitted by the official deadline using the pre-registration form, including all required documentation.
o 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.
o Within two weeks of receiving the pre-registration form, candidates will be contacted to schedule an introductory interview.
o After a successful interview and confirmation by the candidate to proceed, the Secretariat Office will issue the official enrolment form.

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.

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Advanced Studies

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Main-area 1:
1. Fundamentals of international tax law and DTCs (advanced)
1.1. Fundamentals of international tax law
1.2. Tax treaties I
1.3. Tax treaties II
1.4. Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS and UN Model

2. European tax law (advanced)
2.1. EU tax policy
2.2. Fundamental freedoms
2.3. The Role of the European Court of Justice within EU tax framework and selected case law

3. Swiss international tax policy
3.1. Swiss tax law and its role within the international community
3.2. Tax relationship between Switzerland and the US
3.3. Tax relationship between Switzerland and Italy
3.4. Tax relationship between Switzerland and Germany
3.5. Tax relationship between Switzerland and France
3.6. Tax relationship between Switzerland and Liechtenstein

At the end of this area, a Mock Negotiation is scheduled, allowing participants to apply the knowledge they have acquired.

Main-area 2:

1. Swiss and EU VAT, Excise Duties, and Customs: A Comparative Analysis
1.1. Swiss VAT
1.2. EU VAT
1.3. Excise duties and customs

2. Transfer pricing
2.1. Introduction to transfer tricing
2.2. The practical application of TP rules
2.3. Dispute resolution mechanism in transfer pricing matters

3. The future of international taxation
3.1. Tax Challenges arising from digitalisation and the OECD Pillars
3.2. Artificial intelligence and taxation
3.3. Cryptoassets, NFTs, and Metaverse
3.4. Tax transparency and exchange of information
3.5. Individuals’ tax planning and mobility
3.6. Corporate tax planning and tax treaty abuse
3.7. Investment treaties
3.8. Environmental taxation

Course Text Info

Each module is assessed by a written exam. Please refer to the programme calendar.

Mock negotiation counts for 5 credits; the assessment is part of the final grade.

For the final exam, participants have to prepare and defend a paper, subject to supervision, written in English, according to the Directive for thesis project preparation relating to the LL.M. in International Tax Law.

Course FC Study Program

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Diritto tributario, Giuridica

Tax law, legal

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The proposed 18-month programme encompasses two main areas and a mock negotiation.

The first area focuses on the fundamentals of International and EU tax law. In particular, attention is given to double taxation treaties, moving from the OECD Model to the UN Model with a look at the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). Moreover, the module concerning EU tax law investigates EU tax policy, fundamental freedoms, and the role of the European Court of Justice, approaching theory within an analysis of case-law. Finally, this area includes the Swiss international perspective with elements of Swiss domestic tax law, and an analysis of bilateral tax relations with the most relevant neighbouring countries (such as France, Germany, Italy, and Liechtenstein) as well as the US.

The second area, includes transfer pricing (fundamentals, practical application of TP rules, and dispute resolution) and a comparative analysis of Swiss and EU VAT. The last module addresses future trends in taxation, including topics such as the OECD Pillars (digital economy and minimum global taxation), the tax treatment of AI, robots, and cryptoassets, and the taxation of individuals’ mobility (remote work, privileged regimes, etc.) and corporate tax planning.

After an in-depth study of double taxation treaties and related issues, in the first main area a mock negotiation will take place. This is a exclusive teaching tool aiming at involving participants in a challenging simulation of the negotiation of a (part of) tax treaty. The simulation is based on a series of rounds, with written papers and feedback sessions.

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SUPSI Course FC Dates

Main-area 1: September 2026 - March 2027
Main-area 2: April 2027 - end of January 2028
Mock Negotiation: 40 hours between January 2027 and June 2027
Thesis preparation: January 2028 - May 2028
Thesis dissertation: June 2028

Course Text Info

The classes are held bi-weekly, according to the following schedule:

Thursdays: from 18:00 to 21:30
Fridays: from 08:30 to 12:00 and from 13:00 to 16:30
Saturdays: from 08:30 to 12:00

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?
  • Start date: 3 September 2026
  • End date: 30 June 2028
Please find here the programme calendar for the 2026-28 academic year: calendar.

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
The programme combines academic excellence with practical, real-world expertise, ensuring that students learn directly from professionals actively engaged in shaping tax policy and practice globally.
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):
  1. 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.
  2. 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.
  3. 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.
  4. 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.​​​
  5. 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.

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%.
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​​​​​​​The mock negotiation requires in-person attendance.

SUPSI Course FC Locations

SUPSI, Department of Business Economics, Health and Social Care
Tax & Legal Competence Centre
Suglio Business Center (1st floor)
Via Cantonale 18, CH-6928 Manno

Department of Business Economics, Health and Social Care

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Dipartimento economia aziendale, sanità e sociale

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Tuition fee: CHF 24'000.-
Thesis: CHF 1'500.-

Early bird discount of 10% for application sent by 31 May 2026.

Il numero massimo di partecipanti ammesso è 30.

Course Text Info

The maximum number of participants allowed is 30.

SUPSI Course FC Contacts

SUPSI, Department of Business Economics, Health and Social Care
Tax & Legal Competence Centre
Suglio Business Center (1st floor)
Via Cantonale 18, CH-6928 Manno
T +41 (0)58 666 61 75
diritto@supsi.ch

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) – Programme Director LL.M. in International Tax Law SUPSI

Francesca Amaddeo, PhD, lawyer, lecturer-researcher at the Tax & Legal Competence Centre, University of Applied Sciences and Arts of Southern Switzerland (SUPSI)

SUPSI Course FC Teachers

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