Bournemouth University

What you'll study

This LLM combines core principles of international tax law with advanced study of contemporary issues such as treaty interpretation, transfer pricing, Base Erosion and Profit Shifting (BEPS) measures, and digital economy taxation. The programme typically comprises taught modules and a substantial research dissertation or project.

• Foundations of International Tax Law – principles of residence and source taxation, permanent establishment, and the interaction between domestic tax systems and international law.
• Tax Treaties and Treaty Interpretation – the role of double tax treaties, Vienna Convention principles, OECD commentary and model treaties.
• Transfer Pricing and Cross-Border Transactions – arm’s length principle, comparability analysis, documentation and dispute prevention and resolution.
• Anti‑avoidance and BEPS – analysis of anti‑avoidance rules, hybrid mismatches, treaty abuse and the BEPS action plan responses.
• Indirect Taxes and VAT in an International Context – cross-border supply of goods and services, place of supply rules and compliance issues.
• Tax Policy, Administration and Compliance – policy design, compliance strategies, mutual agreement procedures and MAP arbitration.
• Research Methods for Tax Law – legal research skills, doctrinal and comparative techniques and empirical approaches relevant to taxation research.
• Dissertation or Major Project – an independent piece of supervised research on a specialist international tax topic, demonstrating analytical and scholarly skills.

Entry requirements

Applicants are normally expected to hold a good honours degree in law, accounting, finance or a related social science subject. Graduates with a lower second class degree plus relevant professional qualifications (for example from recognised accountancy bodies) or substantive practical experience in tax or related fields may be considered.

Suitable applicants will usually demonstrate familiarity with domestic tax concepts and an aptitude for detailed legal and policy analysis. Evidence of English language proficiency is required for international applicants — typically equivalent to commonly accepted postgraduate English requirements.

Career prospects

Graduates of this LLM pursue a range of careers where international tax expertise is valued. Common destinations include:

• Tax solicitor or barrister specialising in cross-border matters within law firms.
• International tax advisor or transfer pricing specialist in the Big Four accountancy firms and other professional services firms.
• In‑house tax counsel at multinational corporations handling cross-border structuring and compliance.
• Analyst or policy officer in government revenue authorities, international organisations or tax policy think tanks.
• Further academic research leading to PhD study in tax law, public law or related fields.

Why study at Bournemouth University

Bournemouth University combines a practical, professionally oriented approach with legal scholarship. The LLM is delivered by academics and practitioners with expertise in tax law and policy, and teaching emphasises real‑world application through case studies, seminars and guest lectures from industry. Students benefit from small group teaching, opportunities to engage in independent research for their dissertation, and careers support tailored to legal and accountancy professions.

The university’s location and strong links with regional and national employers help students establish professional networks, while access to legal databases and specialist resources supports advanced study in complex international tax issues.