Program Overview

International Tax Law Online LLM

Key Information

Delivery mode: Online Study mode: Part time Duration: Two years, up to a maximum of six years Credit value (UK/ECTS equivalent): UK 180 Application status: Open Start date: September 2025

Course Essentials

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 practicing 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. This course is taught online via distance learning.

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

Entry Requirements

UK Applicants

• Standard requirements: A minimum 2:1 undergraduate Bachelor’s (honours) degree
• Programme-Specific Requirements: Undergraduate degree with 2:1 honours in Law. You may also be considered with a non-Law Undergraduate degree or a Law degree below the 2:1 requirement where 1) a comparable academic level has been achieved through other Law graduate studies such as a Graduate Diploma in Law, or 2) you have at least three years’ work experience in the Tax sector.

International Applicants

• Equivalent International qualifications: Select a country to view equivalent qualifications
• English language requirements: English language band B. To study at King's, it is essential that you can communicate in English effectively in an academic environment. You are usually required to provide certification of your competence in English before starting your studies.

Personal Statement and Supporting Information

• A personal statement of up to 4,000 characters (maximum 2 pages) is required. The personal statement should describe your academic experience so far and discuss how you feel this LLM will build on your experience, as well as how it might contribute to your future career plans.
• Previous academic study: A copy (or copies) of your official academic transcript(s), showing the subjects studied and marks obtained. If you have already completed your degree, copies of your official degree certificate will also be required. Applicants with academic documents issued in a language other than English, will need to submit both the original and official translation of their documents.
• References: References are not required.

Teaching and Structure

Teaching Methods

• The following table will give you an idea of what a typical academic week might look like:
  • Directed study per week: 2 hours (web content material including recorded video, text, graphics)
  • Other activity per week: 2 hours (1-hour live seminar and 1 hour of discussion board)
  • Self-directed learning and assessment work: 15 hours (including completing set tasks and reading, research, revision)
• 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

• Your performance will be assessed through a combination of coursework and take-home examination. Forms of assessment may typically include take-home examination, assessed forum or dissertation.
• The study time and assessment methods detailed above are typical and give you a good indication of what to expect. However, they are subject to change.

Structure

• Required modules:
  • 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 (60 credits)
• Optional modules:
  • Transfer Pricing II: Advanced Topics in Transfer Pricing (15 credits)
  • European Union Tax Law I: Fundamentals of EU Tax Law (15 credits)
  • European Tax Law II: Direct Tax Harmonisation (15 credits)
  • European Union Tax Law III: Advanced Issues 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)
  • Tax Administration, Procedure and Dispute Resolution (15 credits)

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 Commission, OECD and UN and other international organisations to commercial roles as tax or public affairs advisers, as well as careers in the legal, accountancy and tax advisory professions, tax administrations; and voluntary bodies as well as academia.

Tuition Fees

• UK: Part time: £13,500 per year (2025/26)
• International: Part time: £13,500 per year (2025/26)
• Deposit: If you receive an offer for this programme, you will be required to pay a non-refundable deposit to secure your place. Deposit payments are credited towards the total tuition fee payment. The Home and International deposit is £1000.

Additional Costs

• Books if you choose to buy your own copies
• Library fees and fines
• Personal photocopies
• Stationery
• Membership fees for joining societies
• You need to ensure that you have reliable access to a PC, laptop or tablet connected to the internet. Office 365 software and an email address will be provided free of charge to all students by the King’s College London IT services.