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European and International Trade and Tax Law - Master's Programme

LL.M or MSc with a major in Tax Law or Trade Law | 1 year | 60 credits

A phone with a graphic of scales on it on a table

Trade conditions and taxes are at the heart of many business decisions. In a world where trade is global, knowledge of only domestic rules is inadequate. With our Master’s in European and International Trade and Tax Law you will be able to help businesses and institutions operate in a worldwide context with the European Union’s legal framework in focus. You can obtain a Master’s degree in European and international trade law or a Master’s degree in European and international tax law.

Description

One programme – two tracks – two degrees

When applying to this programme, you elect either the European and international trade law track or the European and international tax law track.

Track 1: European and International Trade Law

This track offers three sub specialisations:

  • Contracts, trade and competition
  • Intellectual property law
  • Labour law and employers responsibility

This track leads to a Master’s degree in European and international trade law.

This track offers two sub specialisations:

  • Contracts, trade and competition
  • Intellectual property law
  • Labour law and employers responsibility

The first track leads to a Master’s degree in European and international trade law and modules are possible to combine across the areas. The Trade track includes a possibility to specialize in general trade law as well as intellectual property rights, artificial intelligence and related topics. Within the scope of the Trade track, you may select courses on general aspects of trade and courses focused on artificial intelligence, digitalization and trade-related aspects of intellectual property rights.

Contracts, trade and competition specialisation

The first semester is divided into two courses, one dealing with international contract law and another dealing with trade, investment and sustainability.

The first course deals with the regulation of international trade in general. Important areas are sources of international law, international jurisdictions, courts and arbitration as well as different aspects on international sales of goods and services. The course also highlights the role of international contractual model laws such as the Unidroit Principles of International Commercial Contracts, the Principles of European Contract Law and the Draft Common Frame of Reference.

This course is followed by a more specialised course in investment law and sustainability where the area of study is international investment agreements to promote and protect foreign investments under EU and international law.

In the second semester, the students study competition policy and corruption. Competition policy, including regulation on state aid and public procurement, is an essential tool to create fair competition and combat corruption in European and international trade. The courses are adjusted every year depending on what issues that are topical.

Intellectual property law specialisation

The first semester is divided into two courses, one dealing with intellectual property, artificial intelligence and digitalization and one dealing with intellectual property and trade.

The course on intellectual property, digitalization and artificial intelligence deals with new challenges regarding ownership of works and inventions created by algorithms, infringement by machines and access to data.

The course in intellectual property and trade covers topics such as the importance of protection and enforcement of intellectual property in trade, the regulation of intellectual property protection in the WTO context via the TRIPS agreement, and regulation of intellectual property in free trade agreements.

In the second semester, you study intellectual property and sustainability. A range of issues relating to intellectual property rights role in social and economic development are addressed, in particular, intellectual property rights contribution to the implementation of Agenda 2030 for sustainable development. The courses are adjusted every year depending on what issues that are topical.

Labour law and employers responsibility

The focus in this specialisation is on sustainability in relation to management when making and evaluating decisions where legal aspects are important and the law may be used as a strategic tool. 

The first semester is divided into two courses, one dealing with international contract law and another dealing with trade, investment and sustainability. The first course deals with the regulation of international trade in general. Important areas are sources of international law, international jurisdictions, courts and arbitration as well as different aspects on international sales of goods and services. This course is followed by a more specialised course in investment law and sustainability where the area of study is international investment agreements to promote and protect foreign investments under EU and international law. 

In the second semester, the students study the social dimension of European and international trade law, especially the development of social policy and labour law in the European Union and the emergence of economic human rights in the global context. The courses are adjusted every year depending onwhat issues that are topical. 

Watch Senior Lecturer Joakim Zander talk about the track in European and International Trade Law

Track 2: European and International Tax Law

This track offers specialisations in direct and indirect taxation.

  • Direct taxation
  • Indirect taxation

The first track leads to a Master’s degree in European and international trade law and modules are possible to combine across the areas. The second track leads to a Master’s degree in European and international tax law. 

This track offers one specialisation on either:

  • Direct taxation
  • Indirect taxation

The track leads to a Master’s degree in European and international tax law.

In European and international tax law, the first semester is divided into two courses, one dealing with the fundamentals of European and international indirect taxation and one dealing with the fundamentals of European and international direct taxation. Both courses are structured around common themes and constitute vital building blocks for any master’s of European and International Tax Law graduate. In the second semester, students study a 15 credits specialised course in direct or indirect taxation. The focus is on the underlying issues surrounding cross-border establishment from a functional perspective, both from EU law and from double tax treaty law perspectives. Key VAT concepts, as clarified in the case law of the European Court of Justice, are put into the perspective of comparative law (other VAT systems) legal reports, the work of the European Commission and the OECD.  

The course is adjusted every year depending on what issues that are topical.

Watch Professor Cécile Brokelind talk about the track in European and International Tax Law

International Master Class

Students with exceptional study results during the first semester at this programme, may compete for seats at the International Master Class programme. An International Master Class is a highly competitive opportunity to go on an exchange semester after finishing your Master’s studies at LUSEM.

International Master Class for LUSEM students 

European & International Trade & Tax Law - Master's Programme

Statement of Purpose for MSc European and International Trade and Tax Law

Will be published when application opens.

Contact

Master coordinator Business Law
master [at] har [dot] lu [dot] se

Track 1: European and International Trade Law – course content

Introduction to European and International Trade and Tax Law (7.5 ECTS)
Syllabus HARN50

Choose one:

Choose one:

Choose one:

  • Competition policy and sustainable markets
    (15 ECTS)
    Syllabus HARN64 (new course, course syllabus will be published soon)
  • European and international labour law
    (15 ECTS)
    Syllabus HARN65 (new course, course syllabus will be published soon)

Master's thesis in European and 

International Trade Law (15 ECTS)
Syllabus HARN63

Track 2: European and International Tax Law – course content

Introduction to European and
International Trade and 
Tax Law (7.5 ECTS)
Syllabus HARN50

The fundamentals of European
and International Indirect
Taxation (7.5 ECTS)
Syllabus HARN55

The Fundamentals of European and
International Direct Taxation
(15 ECTS)
Syllabus HARN57

Specialised course in European and International 
taxation (15 ECTS)
Syllabus HARN47

Master's thesis in European and
International taxation (15 ECTS)
Syllabus HARN60

The good reputation of the professors is really an advantage when applying for a job, since the potential employer may know of, and appreciate, your professors. A further advantage of this programme is that you develop and improve your research skills significantly. I benefit from this skill every day as I'm often faced with challenging questions in my work life. 

– Terence Tervoort graduated from European and International Tax Law in 2015. He currently works at the indirect tax department at EY. 

Meet Joel, LUSEM alumn and former student at European and International Trade and Tax Law

Career opportunities

The programme makes you apt to work with various legal issues in international business operations including the law regulating trade and taxation in general as well as more specific areas such as intellectual property law, competition law and investment law.

The EU and international law methods and the knowledge and skills taught in the programme are a necessity for consultants, legal advisors, judges and civil servants involved in international business and transactions, as well as for business decision-makers. The programme is suited for employment within private practice, national and EU institutions, international organisations and legal research.

The programme’s optional courses allow you to design individual specialisation and profiles, which will provide you with a competitive edge when applying for positions after graduation. The Master's degree also adequately prepares students for PhD studies in European and international trade and tax law.


Programme requirements & documents

European & International Trade & Tax Law - Master's Programme

Statement of Purpose for MSc European and International Trade and Tax Law

Will be published when application opens.