The China-OECD LLM Programme on Taxation (COTP) was established through a co-operation among the Xiamen University (XMU), the State Taxation Administration (STA) and the Ministry of Finance (MOF) of People's Republic of China, and the Organisation for Economic Co-operation and Development (OECD).

The COTP is a two-year, English-taught, LLM programme on tax policy and administration and international tax matters. The students who complete the postgraduate study requirements in accordance with the terms, rules and regulations of the XMU (for international students no less than 41 credits are required, whereas for Chinese students no less than 43 credits are mandatory), including compulsory and optional courses, internship and degree dissertation, will be awarded the Master's Degree of Law (LLM) by the XMU. Most of the courses and learning tasks in the programme will be completed at the XMU campus. In the first semester of the second academic year, students will have the opportunity to stay and take courses at the National Tax Institute of STA in Yangzhou.

The programme aims to provide tax officials and professionals with upfront knowledge and rationale of international tax law, enables them to understand the frontier issues and development in international taxation, and equips them with the skills to apply the theories and knowledge to resolve both theoretical and practical international tax problems.

MOU Signing Ceremony among XMU, STA, MOF and OECD, May 9th, 2022