厦门大学中国-OECD联合培养税务法学硕士项目开放申请！
01
Programme Overview
The China-OECD LLM Programme on Taxation (COTP) was established through a co-operation among the Xiamen University (XMU), the State Taxation Administration(STA) and the Ministry of Finance (MOF) of People's Republic of China, and the Organisation for Economic Co-operation and Development(OECD).
02
Programme duration and award of degree
The COTP is a two-year, English-taught, LLM programme. The students who complete the postgraduate study requirements in accordance with the terms, rules and regulations of the XMU (for international students no less than 41 credits are required, whereas for Chinese students no less than 43 credits are mandatory), including compulsory and optional courses, internship and degree dissertation, will be awarded the Master’s Degree of Law (LLM) by the XMU. Most of the courses and learning tasks in the programme will be completed at the XMU campus. In the first semester of the second academic year, students will have the opportunity to stay and take courses at the STA National Tax Institute in Yangzhou.
03
Target Group
In the academic year 2025/2026, the programme will enroll 20 international students from developing countries.
04
Curriculum
The curriculum is jointly developed by all parties co-operating in the programme. The courses include, but are not limited to, the following:
1.Political Economy of International Taxation
2.Financial and Tax Accounting
3.Corporate and Individual Income Tax
4.China Tax Primer
5.VAT (GST) and Its International Aspects
6.International Tax Treaty Law
7.International Tax Administration Assistance and Cooperation
8.Chinese Tax Administration
9.Transfer Pricing
10.Base Erosion and Profit Shifting (BEPS) Project and International Anti-Avoidance Rules
11.Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
05
Internship
The programme provides students with internship opportunities in financial and tax authorities, multinational enterprises, law firms, accounting firms and international organizations for legal practice in international taxation. Internship opportunities are provided by the parties of the programme including the Xiamen University, the STA, the MOF and OECD with the aim of meeting students’ needs according to their education and work background.
06
Application requirements
Article 1 of the Prospectus for Admission to Master's Degree Programs
Bachelor's degree or above in law, fiscal studies, taxation, financial management, accounting orother relevant areas;
At least three years of professional working experience in international taxation, tax policy and/or administration, and/or any related area;
Notice: Applicants must be non-Chinese citizens generallyunder the age of 45 (as of September 1, 2025), be mentally and physically healthy, and possess a valid regular passport.
07
Application documents
In addition to the application documents required in the Prospectus for Admission to Master's Degree Programs, the applicants should also submit recommendation letter(s) issued and signed by his/her current employer providing a brief introduction of the applicant and expressing willingness to recommend him/her to the programme.
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