Program Overview

Introduction to the China-OECD LLM Programme on Taxation

The China-OECD LLM Programme on Taxation (COTP) is a two-year Master's degree programme taught in English. The programme aims to equip current and future generations of tax officials and professionals with the skills and knowledge to engage in fast-paced development in international taxation.

Programme Overview

The COTP is hosted by Xiamen University (XMU), with the China's State Taxation Administration (STA), Ministry of Finance (MOF), and the Organisation for Economic Co-operation and Development (OECD) pooling their technical resources in tax policy and administration in support. The programme focuses on international tax matters, including:

• Tax treaties
• Transfer pricing
• Anti-tax avoidance laws and rules
• The OECD/G20 work on Base Erosion and Profit Shifting (BEPS)
• The two-pillar solution to address the tax challenges arising from the digitalisation of the economy Participants will also have the opportunity to study China's tax policy and administration.

Programme Objectives

The COTP aims to help developing countries build capabilities for better domestic resource mobilisation, especially in light of the fast-changing international tax landscape, complicated by the COVID-19 pandemic. The programme will contribute towards the achievement of the United Nations' 2030 Sustainable Development Goals.

Eligibility and Application

Application to the programme is open to both Chinese and international students, with a focus on tax officials from developing countries.

Programme Commencement

The COTP will commence in the academic year starting in September 2022.

University Support

Xiamen University is among the first to establish international tax courses in mainland China and will give full support to the programme, laying an emphasis on the quality of talent cultivation. The university will work with all parties to make its due contribution to nurturing talents for international tax.