LL.M. in International Tax Law

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.

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.

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

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.

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.

The duration of the programme is made up of 18 months of lectures (excluding holiday periods) followed by 6 months to prepare and defend the final paper.

The maximum number of participants allowed is 30.

Dipartimento economia aziendale, sanità e sociale

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

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

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

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

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

SUPSI Alumni are entitled to a 10% discount on the tuition fee.

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