LL.M. in International Tax Law - CCTG
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Dealing with foreign professionals and authorities in addressing practical cases involving other jurisdictions represents a challenge that can only be successfully met with a high level of expertise.
Our LL.M. aims to strengthen students’ knowledge in international taxation from a practical perspective. The main areas of focus, as detailed in the programme, will be complemented by a mock negotiation - a challenging simulation involving active engagement of students who will be required to personify competent authorities, arbitrators, government representatives, and multinational corporations in addressing critical cross-border issues.
Our LL.M. aims to strengthen students’ knowledge in international taxation from a practical perspective. The main areas of focus, as detailed in the programme, will be complemented by a mock negotiation - a challenging simulation involving active engagement of students who will be required to personify competent authorities, arbitrators, government representatives, and multinational corporations in addressing critical cross-border issues.
1. Fundamentals of International Tax Law and DTCs (advanced)
It provides an overview of the basics of international tax jurisdiction and of the relief of juridical and economic double taxation. It focuses on fundamental aspects related to the application of tax in respect of cross-border income-generating activities. Then, the module analyses main issues within tax treaties through a practical approach, in particular addressing:
Faculty
European Union tax law and its peculiarities represent a key element in the international scenario. The module approaches the EU tax policy, its compass, and its relations within the global context. Then, it focuses on the relevance of fundamental freedoms for direct taxation and their interplay with double taxation treaties. Finally, it analyses the role of the European Court of Justice within the EU tax framework through a case-by-case approach
Faculty:
3. Swiss International tax policy
It focuses on the fundamentals of Swiss tax law, including taxation of individuals, corporate taxation, and some peculiar Swiss issues (such as the anticipatory tax, stamp tax, etc.) and its international tax policy. Moreover, it addresses the basics of intercantonal tax law. Then, it approaches selected bilateral relationships with neighboring countries, among which the US, Italy, Germany, France, and Liechtenstein.
Faculty:
It provides an overview of the basics of international tax jurisdiction and of the relief of juridical and economic double taxation. It focuses on fundamental aspects related to the application of tax in respect of cross-border income-generating activities. Then, the module analyses main issues within tax treaties through a practical approach, in particular addressing:
- preamble
- persons and taxes covered
- general definitions
- tax residence
- permanent establishment and business profits
- associated enterprises
- international shipping and air transport
- passive income
- capital gains
- income from employment
- commuters
- students
- directors
- entertainers and sportspersons
- pensions
- capitals and other income
- methods for elimination of double taxation
- special provisions
- entitlement to benefits
Faculty
- Andrés Báez Moreno
- Gianluigi Bizioli
- Marco Greggi
- Werner Haslehner
- Yvette Lind
- Kees Van Raad
- Ekkehart Reimer
- Valentino Rosselli
- Alexander Rust
- Peter Hongler
European Union tax law and its peculiarities represent a key element in the international scenario. The module approaches the EU tax policy, its compass, and its relations within the global context. Then, it focuses on the relevance of fundamental freedoms for direct taxation and their interplay with double taxation treaties. Finally, it analyses the role of the European Court of Justice within the EU tax framework through a case-by-case approach
Faculty:
- Alfredo García Prats
- Pasquale Pistone
- Rita Szudoczky
3. Swiss International tax policy
It focuses on the fundamentals of Swiss tax law, including taxation of individuals, corporate taxation, and some peculiar Swiss issues (such as the anticipatory tax, stamp tax, etc.) and its international tax policy. Moreover, it addresses the basics of intercantonal tax law. Then, it approaches selected bilateral relationships with neighboring countries, among which the US, Italy, Germany, France, and Liechtenstein.
Faculty:
- Francesca Amaddeo
- Francesca Broggini
- Chiara Francioso
- Raphaël Gani
- Giedre Lideikyte Huber
- Alberto Lissi
- Thierry Obrist
- Basil Peyer
- Nicola Sartori
- Martina Walt
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Tax treaties are an effective tool to avoid juridical double taxation. They bring highly appreciated legal certainty in the daily life of e.g. MNEs and individuals with international relations. As a tax treaty negotiator, you have to be an expert of, of course, tax treaties, including the OECD Model Convention Commentary, but also of your domestic tax law in order to argue your tax treaty policy to the counterpart. The Mock-Negotiation module aims to put into practice knowledge gained over tax treaties in the previous modules and also to learn some hints on real world international tax negotiations.
Faculty:
Faculty:
- Valentino Rosselli
- Francesca Amaddeo
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1. Swiss and EU VAT: a comparative analysis
Through a comparative approach, the module addresses the Swiss and EU Value-Added Tax (VAT) from basics to case laws. This course delves into the principles and functioning of VAT systems, emphasizing their role in international trade and commerce.
Faculty:
2. Transfer pricing
It provides a comprehensive analysis of transfer pricing, offering both a theoretical and practical understanding of the fundamentals of TP. The module encompasses three courses: (i) the introduction to TP, (ii) the practical application of TP rules, and (iii) dispute resolution mechanism in transfer pricing matters.
Faculty:
3. The future of international taxation
This course deals with future trends of taxation, encompassing hot topics representing the next challenges for the international scenario, such as:
Through a comparative approach, the module addresses the Swiss and EU Value-Added Tax (VAT) from basics to case laws. This course delves into the principles and functioning of VAT systems, emphasizing their role in international trade and commerce.
Faculty:
- Vincenzo Carbone
- Ralf Imstepf
- Edoardo Traversa
2. Transfer pricing
It provides a comprehensive analysis of transfer pricing, offering both a theoretical and practical understanding of the fundamentals of TP. The module encompasses three courses: (i) the introduction to TP, (ii) the practical application of TP rules, and (iii) dispute resolution mechanism in transfer pricing matters.
Faculty:
- Balthasar Denger
- Raffaele Petruzzi
- Renato Salerno
3. The future of international taxation
This course deals with future trends of taxation, encompassing hot topics representing the next challenges for the international scenario, such as:
- OECD Two-Pillars solution
- Artificial intelligence
- Cryptoassets, NFTs, and Metaverse
- Tax transparency and exchange of information
- Individuals’ tax planning and mobility
- Trust
- Partnership reporting
- Corporate tax planning and tax treaty abuse
- Ana Dourado
- Vikram Chand
- Kathrin Egli Arginelli
- Florian Haase
- Svetislav Kostic
- Xavier Oberson
- Shaun Parsons
- Hugues Salomé
- Stef Van Weeghel
- Martin Wenz
- Kasem Zotkaj
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You can register for individual modules
without enrolling in the full programme.
Contact us to find out more:
diritto@supsi.ch
without enrolling in the full programme.
Contact us to find out more:
diritto@supsi.ch
The LL.M. in International Tax Law is designed for professionals aiming to expand their expertise. Ideal candidates include lawyers, tax advisors, financial consultants, and professionals with a background in law, economics, or finance who seek advanced specialisation in international taxation.
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Admission to the programme is open to candidates who meet the following criteria:
Academic background
English language proficiency
Application process
Academic background
- Preferably a Master’s degree in law, economics, or a related discipline.
- Alternatively, a Bachelor’s degree combined with significant relevant professional experience.
- Professionals with strong, proven experience who do not meet the formal criteria may be admitted “on dossier”. As a rule, no more than 30% of the annual intake can be admitted through this route.
English language proficiency
- Applicants holding a B2/Cambridge First (or equivalent) certification are eligible for direct enrolment.
- Candidates without a certificate will have their English proficiency assessed through an interview by the LL.M. Admission and Examination Committee.
Application process
- Applications must be submitted by the official deadline using the pre-registration form, including all required documentation.
- A non-refundable pre-registration fee of CHF 500 is required. This amount is deducted from the total tuition fee upon successful admission. If the applicant withdraws or does not meet admission conditions, the fee remains non-refundable.
- Within two weeks of receiving the pre-registration form, candidates will be contacted to schedule an introductory interview.
- After a successful interview and confirmation by the candidate to proceed, the Secretariat Office will issue the official enrolment form.
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Each module is assessed by a written exam. Please refer to the programme calendar.
Mock negotiation counts for 5 credits; the assessment is part of the final grade.
For the final exam, participants have to prepare and defend a paper, subject to supervision, written in English, according to the Thesis Guidelines for the Master of Advanced Studies (MAS) in: Business Law, Economic Law and Business Crime, and Tax Law, with the exception of the language requirement.
Mock negotiation counts for 5 credits; the assessment is part of the final grade.
For the final exam, participants have to prepare and defend a paper, subject to supervision, written in English, according to the Thesis Guidelines for the Master of Advanced Studies (MAS) in: Business Law, Economic Law and Business Crime, and Tax Law, with the exception of the language requirement.
The proposed 18-month programme encompasses two main areas and a mock negotiation.
The first area focuses on the fundamentals of International and EU tax law. In particular, attention is given to double taxation treaties, moving from the OECD Model to the UN Model with a look at the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). Moreover, the module concerning EU tax law investigates EU tax policy, fundamental freedoms, and the role of the European Court of Justice, approaching theory within an analysis of case-law. Finally, this area includes the Swiss international perspective with elements of Swiss domestic tax law, and an analysis of bilateral tax relations with the most relevant neighbouring countries (such as France, Germany, Italy, and Liechtenstein) as well as the US.
The second area, includes transfer pricing (fundamentals, practical application of TP rules, and dispute resolution) and a comparative analysis of Swiss and EU VAT. The last module addresses future trends in taxation, including topics such as the OECD Pillars (digital economy and minimum global taxation), the tax treatment of AI, robots, and cryptoassets, and the taxation of individuals’ mobility (remote work, privileged regimes, etc.) and corporate tax planning.
After an in-depth study of double taxation treaties and related issues, in the first main area a mock negotiation will take place. This is a exclusive teaching tool aiming at involving participants in a challenging simulation of the negotiation of a (part of) tax treaty. The simulation is based on a series of rounds, with written papers and feedback sessions.
The first area focuses on the fundamentals of International and EU tax law. In particular, attention is given to double taxation treaties, moving from the OECD Model to the UN Model with a look at the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). Moreover, the module concerning EU tax law investigates EU tax policy, fundamental freedoms, and the role of the European Court of Justice, approaching theory within an analysis of case-law. Finally, this area includes the Swiss international perspective with elements of Swiss domestic tax law, and an analysis of bilateral tax relations with the most relevant neighbouring countries (such as France, Germany, Italy, and Liechtenstein) as well as the US.
The second area, includes transfer pricing (fundamentals, practical application of TP rules, and dispute resolution) and a comparative analysis of Swiss and EU VAT. The last module addresses future trends in taxation, including topics such as the OECD Pillars (digital economy and minimum global taxation), the tax treatment of AI, robots, and cryptoassets, and the taxation of individuals’ mobility (remote work, privileged regimes, etc.) and corporate tax planning.
After an in-depth study of double taxation treaties and related issues, in the first main area a mock negotiation will take place. This is a exclusive teaching tool aiming at involving participants in a challenging simulation of the negotiation of a (part of) tax treaty. The simulation is based on a series of rounds, with written papers and feedback sessions.
Main-area 1: September 2026 - mid March 2027
Main-area 2: mid March 2027 - end of January 2028
Mock Negotiation: 40 hours between January 2027 and June 2027
Thesis preparation: January 2028 - May 2028
Thesis dissertation: June 2028
Main-area 2: mid March 2027 - end of January 2028
Mock Negotiation: 40 hours between January 2027 and June 2027
Thesis preparation: January 2028 - May 2028
Thesis dissertation: June 2028
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The classes are held bi-weekly, according to the following schedule:
- Thursdays: from 18:00 to 21:30
- Fridays: from 08:30 to 12:00 and from 13:00 to 16:30
- Saturdays: from 08:30 to 12:00
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Classes will be delivered in a hybrid form (i.e., through in‑person lectures with the option to attend the same sessions remotely), with an overall mandatory attendance requirement of 80%.
The mock negotiation requires in-person attendance.
The mock negotiation requires in-person attendance.
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Tuition fee: CHF 24'000.-
Thesis: CHF 1'500.-
Early bird discount of 10% for applications sent by 31 May 2026.
SUPSI alumni are eligible for a 10% discount on the Tuition fee.*
*Discounts are not cumulative
Thesis: CHF 1'500.-
Early bird discount of 10% for applications sent by 31 May 2026.
SUPSI alumni are eligible for a 10% discount on the Tuition fee.*
*Discounts are not cumulative
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SUPSI, Department of Business Economics, Health and Social Care
Tax & Legal Competence Centre
Suglio Business Center (1st floor)
Via Cantonale 18, CH-6928 Manno
Tax & Legal Competence Centre
Suglio Business Center (1st floor)
Via Cantonale 18, CH-6928 Manno
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Francesca Amaddeo - Programme Director
PhD, lawyer, lecturer-researcher at the Tax & Legal Competence Centre, University of Applied Sciences and Arts of Southern Switzerland (SUPSI) – Programme Director LL.M. in International Tax Law SUPSI
Kathrin Egli Arginelli
Lawyer, LL.M. in International Tax Law (Leiden), Swiss Certified Tax Expert, Vice-Director Canton Ticino Tax Authority
Gianluigi Bizioli
Professor of Tax Law and International and EU Tax Law at the University of Bergamo, Professor at the National School of Administration, Of Counsel PwC TLS
Valentino Rosselli
MLaw, LL.M. in International Tax Law (Leiden), ATT (UK), ADIT, Deputy Head of the Section Bilateral tax issues and Double taxation treaties of the Swiss State Secretariat for International Finance (SIF)
PhD, lawyer, lecturer-researcher at the Tax & Legal Competence Centre, University of Applied Sciences and Arts of Southern Switzerland (SUPSI) – Programme Director LL.M. in International Tax Law SUPSI
Kathrin Egli Arginelli
Lawyer, LL.M. in International Tax Law (Leiden), Swiss Certified Tax Expert, Vice-Director Canton Ticino Tax Authority
Gianluigi Bizioli
Professor of Tax Law and International and EU Tax Law at the University of Bergamo, Professor at the National School of Administration, Of Counsel PwC TLS
Valentino Rosselli
MLaw, LL.M. in International Tax Law (Leiden), ATT (UK), ADIT, Deputy Head of the Section Bilateral tax issues and Double taxation treaties of the Swiss State Secretariat for International Finance (SIF)
Tiziana Hu
tiziana.hu@supsi.ch
+41 (0)58 666 77 71
tiziana.hu@supsi.ch
+41 (0)58 666 77 71
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PhD Francesca Amaddeo
francesca.amaddeo@supsi.ch
+41 (0)58 666 64 69
francesca.amaddeo@supsi.ch
+41 (0)58 666 64 69
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