Master International and European Tax Law

Brief introduction International and European Tax Law (IETL)

International and European Tax Law is a unique 1-year, full-time, LL.M. (Master of Laws) programme focusing on international taxation and the impact of global developments on regional and national tax frameworks, laws, and policies. Our programme covers a detailed study of tax treaties and the impact of European law in tax matters. We further offer specialisations in Customs and International Supply Chain Taxation and in Tax and Technology. By combining law, business and policy, this programme offers excellent knowledge and labour market skills. It is taught entirely in English, with a strong international orientation and an excellent reputation.

Why might the IETL Master’s programme be of interest to me?

In our increasingly interconnected world, the global landscape is witnessing a surge in cross-border interactions and international trade. This flourishing global exchange underscores the growing significance of taxation at both the European and international levels. Thus, there is a growing need for tax experts who understand and master the European and international implications of the cross-border exchange of goods and services and movements of capital, technology and persons.

The IETL master’s programme builds upon fundamental knowledge about domestic tax law by expanding it with the European and international dimensions. By providing a broad perspective on the cross-border implications of direct and indirect taxes while allowing for specialisation in selected fields, it prepares students for their future careers as international and European tax experts.

International tax law is an extremely fascinating, dynamic and constantly developing field of law with connections to various other areas, such as domestic tax law, international law, European law, corporate law, accounting, technology, economics, and policy. This makes international tax law especially intellectually stimulating and provides many different opportunities on the job market.

How is the programme structured? What courses do you offer in the Master’s programme?

We start with the course Fundamentals of International Taxation, which addresses the reasons for international double taxation and how double taxation conventions work. We continue with International Business Taxation and European Corporate Tax. Both courses focus on the business-side of international taxation, including recent developments at an EU and international level, such as global minimum taxation.

We also have courses in Transfer Pricing, addressing how goods and services should be priced between entities of the same group, and in Cross-Border Taxation of Human Capital, dealing with the taxation of employees as well as social security issues.

Furthermore, in Responsible International Tax Planning, Compliance and Administration, students learn about the possibilities and limits of tax planning, as well as issues of taxpayer rights, tax transparency, administrative cooperation, and dispute settlement.

European Value Added Tax provides detailed knowledge and insights about the harmonized VAT system in Europe. Finally, Global Tax Policy and Sustainable Governance connects taxation with pressing issues such as equality, climate change, an ageing society, globalization and investments in developing countries.

Overall, the programme is structured in a systematic way, starting with the fundamentals of treaty application and ending with some of the most complex topics and issues of international taxation. Each course involves approximately one month of intensive learning, problem-solving and discussion. This gives students the opportunity to obtain in-depth knowledge as well as the research skills needed to continue dealing with international tax matters after they graduate.

When choosing one of our specialisations, students can focus on international trade law, customs and international supply chain taxation (specialisation in Customs and International Supply Chain Taxation) or on computational science and technology (specialisation in Tax and Technology). Dutch students may select a Dutch course in advanced corporate taxation and an additional elective, allowing them to examine certain tax issues from a Dutch perspective.

What professions can I pursue with the Master’s in IETL?

For our graduates, there are excellent international career perspectives. The global approach of our master’s programme allows our graduates to work and apply the acquired knowledge in essentially any jurisdiction.

Some of our students already have years of practical experience in domestic tax law, but want to develop an excellent understanding of the international aspects of taxation. Often they return to their previous profession but with much more knowledge, insights, and a great experience.

Others are continuing their education or are just at the beginning of their professional career. With the master’s in IETL, you can become a consultant in international tax and financial/legal matters for attorneys, accountants, tax advisory firms, banks, investment companies, insurers, or major international enterprises. You can do this in the Netherlands, in Europe, or anywhere else in the world, but you may need additional training in local tax law for that. In fact, FIRST, the association of our tax law students, organizes social events, including a trip to Luxembourg, to bring our students and potential future employers together. We also provide the possibility to conduct an internship as part of the master’s programme. For this reason, many students secure a job even before graduation.

With a background in Dutch tax law you can further meet the membership requirements for the Dutch Association of Tax Advisors (NOB). For students without such background, the association offers three (English-language) compensation programmes which match very well with the content of our master's programme.

You can pursue a career at a Ministry of Finance, become a tax inspector, or a tax judge at a court, if you meet national legal requirements. Sometimes tax lawyers join an international organisation such as the OECD, UN, EU or the World Bank. Last but not least, the master’s in IETL offers you the opportunity to join an educational institution and pursue an academic career in international taxation.

Why do students generally choose to study IETL at UM?

Besides the content of the programme and the excellent professional perspective, studying at Maastricht University is special in many different ways.

Maastricht University is internationally renowned for problem-based learning (PBL) in small groups of no more than 19 students. In the classroom, students actively participate, cooperate, discuss and together solve practical problems that are the starting point of the learning process.

Maastricht University is the most international university in the Netherlands. Our master’s in IETL is particularly known for its international classroom. Students have come from more than 60 countries in the past, and on average we have around 30 different nationalities represented every year in our programme. Having such a diverse mix of people and cultures greatly enhances the discussions in the classroom, and the learning experience.

Maastricht is a charming city with vibrant social life and plenty of venues to relax after studying. If you speak English, you will find it easy to navigate the city. The Faculty of Law is centrally located, just a short walk or bike ride from many restaurants, bars, and landmarks such as the Sint Servaasbrug, a 13th-century footbridge over the river Maas, the Stadspark with the city wall and picturesque water views, or the fortress Sint-Pieter.

IETL Master’s programme at a glance

• Content of the programme: The programme offers a deep dive into international taxation, including tax treaty law, European law, global minimum taxation, transfer pricing, VAT, and global tax policy, with specialisations in key fields like Customs and International Supply Chain Taxation and Tax and Technology.
• Problem-based learning: Adopting a student-centered approach, the programme uses problem-based learning where students collaborate in small groups to solve real-world tax cases, simulating practical challenges in international tax law.
• Professional perspective: The programme equips students with the expertise to excel in the global tax field, offering career opportunities in consultancy, multinational corporations, government agencies, and international organisations, both in Europe and globally.

For more information about the master’s programme International and European Tax Law, its specialisations, courses, and admission requirements, visit the dedicated programme page.