Language
  • English
Format
  • Full time
Start date
  • September
Location
  • Maastricht
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Master

International and European Tax Law: Tax and Technology

Tech-savvy and analytical? Join the Tax and Technology specialisation of the International and European Tax Law master’s. Explore how digital transformation reshapes tax law and become a future-ready expert at the intersection of taxation, data and AI.

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Students working together at a long wooden table beneath the iconic glass ceiling of the Faculty of Law, with the Lady Justice sculpture visible in the background.

Courses & curriculum

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The specialisation Tax and Technology within the Master’s programme International and European Tax Law is a one-year LLM (Masters of Laws) programme. It is designed for students who want to be at the cutting edge of the technological revolution in tax law. With a strong focus on the decomposition of tax problems into computational solutions, the programme equips you with the knowledge and skills needed to navigate complex tax and technology problems and analyse international tax rules and technology concepts.

Programme structure

As a full-time programme worth 60 credits, the master’s programme International and European Tax Law is designed to be completed within one academic year. It is structured across two semesters, with three periods in each semester. You complete eight courses in total and write a master’s thesis on a topic of your choice. Each course spans approximately two months, allowing you to engage deeply with the material and build a solid understanding before moving on to the next subject. While the thesis process runs throughout the academic year, each semester includes one period that is fully dedicated to thesis work.

Semester 1 September to January
  • Fundamentals of International Taxation (Period 1): Covers the fundamental principles of international tax law, including tax treaties, residence and source rules, and the methods for the elimination of double taxation.
  • European Value Added Tax (Period 1): Introduces the structure, functioning, and legal framework of the European value added tax system, with an emphasis on its practical application in cross-border transactions.
  • International Business Taxation (Period 2): Examines the taxation of cross-border business operations, focusing on issues such as treaty interpretation, beneficial ownership, anti-avoidance rules, and global minimum taxation.
  • European Corporate Tax (Period 2): Explores the interaction between EU law and corporate taxation, including the fundamental freedoms, EU tax directives, state aid, harmful tax competition, and the abuse of law.
  • Master’s thesis (Period 3: January).

Students who have studied Fiscaal Recht or Fiscal Economics may replace the courses ‘Fundamentals of International Taxation’ (Period 1) and ‘European Corporate Tax’ (Period 2) with the course ‘Europese en Nederlandse Vennootschapsbelasting’ (Period 1) and an elective. With this Dutch tax law background, the programme enables you to meet the requirements for membership in the Nederlandse Orde van Belastingadviseurs (NOB) – the Dutch Association of Tax Advisers – upon graduation.

Semester 2 February to mid-July
  • Transfer Pricing (Period 4): Provides an in-depth look at the rules and methodologies for pricing transactions between related entities in different jurisdictions, based on OECD guidelines.
  • Computational Science of Taxation (Period 4): Focuses on the decomposition of tax problems into computational solutions. This course provides a foundational layer to build bridges between the tax domain and the technology domain.
  • Responsible Tax Planning, Compliance and Administration (Period 5): Addresses the ethical, legal, and administrative dimensions of tax planning, compliance, and governance in international settings.
  • Tax & Technology II @ Tilburg University (Period 5): Explores the technological aspects of taxation. It covers data-related technological aspects, the use of artificial intelligence, large language models (ChatGPT), blockchain, and legal aspects such as privacy and legal protection.  
  • Master’s thesis (Period 6: summer)

Your study programme

The master’s programme International and European Tax Law is offered full-time exclusively on campus, at the Faculty of Law in the heart of Maastricht.

In-person participation is a key element of the programme’s educational approach, which thrives on active student engagement, collaboration, and real-time interaction in small tutorial groups. Being physically present allows you to fully benefit from the dynamic exchange of ideas, immediate feedback from tutors and peers, and the development of essential academic and professional skills such as argumentation, presentation, and teamwork. While online or hybrid courses can offer flexibility, they cannot replicate the richness and energy of the in-person experience at the Faculty of Law that brings learning of tax law to life.

A typical week consists of a mix of lectures and tutorials scheduled throughout the week, with each requiring thorough preparation. You are expected to set clear learning goals, study assigned materials in advance, and engage proactively in discussions. The workload from two courses taken in parallel during each period amounts to around 40 hours per week (time spent in class of 8 hours per week, and independent study, group work and assignments of 32 hours per week).

Master's thesis

The master’s thesis is an academic project that gives you the opportunity to explore a legal topic in the broad field of your specialisation. You approach a supervisor whose expertise aligns with your interests and suggested topic, who will review your research proposal and provide feedback on your draft submissions.

The thesis process runs throughout the academic year, with dedicated time in Period 3 (January) and Period 6 (summer) for writing and finalising your work.

This is your chance to dive deep into a topic you are passionate about, while proving your ability to conduct rigorous, professional legal research – preparing you for both academic and professional careers in tax law.

Partners

This specialisation is a cooperation between Maastricht University, Vrije Universiteit Amsterdam and Tilburg University. This means that you will follow most of your courses at Maastricht University, but you will also take one course in Tilburg (onsite or online). Please consider that travel expenses are excluded from the tuition fee (estimated at EUR 350 if you are not eligible for student finance).

Internship

Internships not only enhance your studies by giving you practical experience, but they also give you an edge when looking for a job. In fact, many graduates end up working at the organisation where they intern. The Faculty of Law considers internships as an indispensable experience and encourages you, as a master’s student, to undertake one during your studies. 

For the specific requirements regarding the programme, please check the relevant Education and Examination Regulations.

Looking for courses from previous years? You can find past curricula in the Curriculum Archive of the Faculty of Law.