Master’s in European and International Trade and Tax Law

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

Specialisation tracks

The programme offers specialisation in either trade or tax law.

Track 1: European and International Trade Law

This track offers two sub specialisations:

  • Contracts, trade and competition
  • Intellectual property law

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.

Period 1 September–October Period 2 November–December

Introduction to European and International Trade and Tax Law
(7.5 ECTS)
Course code: HARN50

Choose one:

  • International Contract Law (7.5 ECTS)
    Course code: HARN51
  • Intellectual Property, Digitalisation
    and Artificial Intelligence
    (7.5 ECTS
    Course code: HARN52

Choose one:

  • Trade, Investment and Sustainability
    (15 ECTS)
    Course code: HARN53
  • Intellectual Property and Trade
    (15 ECTS)
    Course code: HARN54
Period 3 January–March  Period 4 April May

Choose one:

  • Competition policy and Corruption
    (15 ECTS)
    Course code: HARN61
  • Intellectual Property and Sustainability
    (15 ECTS)
    Course code: HARN62

 

Master's thesis in European and 

International Trade Law (15 ECTS)
Course code: HARN63

 

 

Track 2: European and International Tax Law

This track offers two sub specialisations:

  • 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, independent of specialization in direct or indirect tax law.

In the second semester, students may choose a 15 ECTS course in either direct or indirect taxation, which run in parallel.

  • In direct 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.
  • In indirect taxation, the students study the theory and practice, and principles governing, VAT systems and the principles and practices in customs law and EU excise law. The course focuses on the European VAT system, with comparisons made with other VAT systems. With regard to customs and excises, the focus is on EU and international law.

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

Period 1 September–October Period 2 November–December

Introduction to European and
International
Trade and Tax Law
(7.5 ECTS)
Course code: HARN50

The fundamentals of European
and International Indirect
Taxation
(7.5 ECTS)
Course code: HARN55

The Fundamentals of European and
International Direct Taxation

(15 ECTS)
Course code: HARN57

Period 3 January–March  Period 4 April–May

Choose one:

  • Advanced European and
    International Direct Taxation

    (15 ECTS)
  • Advanced European and International
    Indirect Taxation
    (15 ECTS)

 

Master's thesis in European and
International taxation
 (15 ECTS)
Course code: HARN60