My name is Makmot Victor Philip Oyena, and I am a COPT-OECD China LLM student. I am originally from Uganda and work as a legal officer with the Uganda Revenue Authority, the country's tax authority.

The COTP programme is a one-of-a-kind experience created by the OECD, the Chinese government through the Ministry of Commerce, the State Tax Administration, and Xiamen University. The goal of this collaboration is to help developing countries create capacity in the areas of international taxation and tax policy.

So far, my experience with the programme has been enlightening. I've had the opportunity to meet with tax professionals from a variety of nations, including the Philippines, Tanzania, Indonesia, Nigeria, Sierra Leone, Cameroon, and, of course, China. Interactions, particularly during class discussions directed by our professors, have allowed me to appreciate diverse country perspectives on a wide range of tax issues, including the BEPS project and the Pillar one and Pillar two solutions.

Our highly qualified and resourceful professors have designed a programme that combines classroom study and practical sessions with resources and sessions from the OECD, STA, and other Internationally recognised universities in order to provide us with relevant and transferable skills and knowledge. The dual approach makes the course fascinating and intellectually stimulating for us the students, and it drives us to do our best research in advance of each new class topic.

The teaching experience, combined with the scenery that comes with living in the south of China, Fujian province, in one of China's most beautiful cities, Xiamen, is the frosting on the cake for what is a rewarding and once-in-a-lifetime opportunity to improve my professional skills in tax. I'm grateful for the opportunity to participate in the programme, and I hope that many others will be able to participate and benefit from it as well.