Recently, the results of selection of model cases for 2026 “Study in China” International Student Education Management Campaign, organized by the Foreign Student Education Management Branch of the Chinese Society of Higher Education, were officially released. The case submitted by Law School of Xiamen University, A New Training Model for High-End and Versatile Talents in Rule of Law in Taxation Supported by Industry-Education Integration, has been selected as a national model case in the Teaching Innovation category. Relevant outcomes will be compiled into the 2026 Collection of Model Cases for International Student Education Management and shared with universities nationwide for exchange and promotion.

This case is built on the China-OECD LLM Programme on Taxation (hereafter referred to as “COTP”), which is a high-end international talent development initiative jointly established by Xiamen University (XMU), the State Taxation Administration of China (STA), the Ministry of Finance of China (MOF), and the Organisation for Economic Co-operation and Development (OECD). The Programme blazed a trail for Chinese universities to launch high-level academic degree programs jointly with global international organizations and central government ministries. It has developed an open, international education platform with distinctive features, a complete training system and remarkable outcomes, and formed an internationalized Six-in-One Training System for talents in rule-of-law in taxation, covering diversified co-education of Chinese and international students, all teaching with English-language, empowerment by global faculties, interdisciplinary cultivation, practical training, and internship opportunities at international organizations. The Programme pursues to cultivate high-end, versatile, and internationalized talents in rule of law in taxation, equipped with global governance vision, cross-cultural communication capabilities and solid skills in professional practice.

To achieve its goal, this Programme brings together high-quality educational resources from home and abroad, with Chinese and international students studying side by side. All courses are delivered in English, and all student’s performance throughout the training process are examined with English as working language. It assembles senior scholars from Chinese and foreign universities, industry specialists in taxation, and tax officials from various countries to form a globally sourced faculty team featuring in-depth integration of industry and education. Breaking disciplinary barriers between law, public finance and business management, the Programme offers interdisciplinary courses, and adopts diversified teaching modes including thematic lectures, seminars on cross-border tax policies and practical simulations of cross-border tax-related cases, consolidating students’ professional competence in rule of law in taxation. In addition, the Programme opens up high-end international practice pathways. It regularly arranges students to complete internships at intergovernmental organizations with global influence, including the OECD and the United Nations.

Furthermore, The Programme serves as a two-way communication bridge between Chinese and foreign legal practitioners in taxation. It helps international students gain an in-depth understanding of China’s modern tax legal system and the achievements of China’s development in international taxation, while facilitating mutual learning between Chinese and international students.

It is learned that the call for model cases under the “Study in China” initiative focuses on teaching innovation, student management services, cultural integration, alumni development and other key areas. The campaign aims to identify and promote exemplary practices in high-quality opening-up of education. Through mutual learning and shared progress, it systematically summarizes advanced experience in international student education, comprehensively improves the quality of national conditions education for international students, and further elevates the standard of international student education management across China.

(Source: School of Law, July 27, 2026; translated by Dai Yanyan)