Curriculum

The curriculum is jointly developed by all parties co-operating in the programme. The courses include, but are not limited to, the following:

1.Legal Research Methodology and Paper Writing

2.Political Economy of International Taxation

3.Financial and Tax Accounting

4.Corporate and Individual Income Tax

5.China Tax Primer

6.International Accounting Standards

7.VAT (GST) and Its International Aspects

8.International Tax Treaty Law

9.International Tax Administration Assistance and Cooperation

10.Chinese Tax Administration

11.Transfer Pricing

12.BEPS and International Anti-Avoidance Rules

13.Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy

14.Taxation of Partnership and Trust

15.Tax Issues on Corporate Merger and Acquisition

16.Carbon Taxation

17.US International Tax Law

18.European Tax Law

19.Comparative Tax Law

Internship

The programme provides students with internship opportunities in financial and tax authorities, multinational enterprises, law firms, accounting firms and international organizations for legal practice in international taxation. Internship opportunities are provided by the parties of the programme including the Xiamen University, the STA, the MOF and OECD with the aim of meeting students' needs according to their education and work background.

Degree Dissertation

In addition to the aforementioned courses and internship, a degree dissertation in English is also required.