One of the key concerns of corporations, domestic or foreign, today is the prolonged litigation on tax matters and the time it takes to resolve a tax disputes. At the same time, substantial revenues get locked up in disputes; some of which could have otherwise accrued to the receipts of the Government. Emerging concepts of investment arbitration, high sea sales, infrastructure projects and electronic commerce from a tax perspective need to be comprehended and addressed for effective and smooth transactions in international commerce. Therefore, it is important for a modern-day tax professional to understand the concerns of the industry, and also that of the Government, so that effective compliance with the existing regulations can be ensured and long and complex disputes could be avoided.
Curriculum offers a combination of courses with a focus on the UK, US, EU and the Indian tax laws. The courses offer a balance of domestic, international, and comparative law perspectives that are pertinent in the wake of recent international controversies in the area of cross border taxation. The intensive curriculum provides specialised courses on contemporary topics from leading tax jurisdictions, which reflect the importance of studying the ever changing and evolving tax jurisprudence. The LL.M. in Taxation programme is designed to develop practical problem solving and research skills, and policy-oriented approach that are essential to succeed in a highly competitive professional environment.
LL.M. in Taxation Law is a 24-credit programme including core, foundational and elective courses. All students must complete the required credits in order to receive the LL.M. degree. As a compulsory requirement, LL.M. students need to write a dissertation of 8000–10,000 words. Students are allowed to take a minimum of 3 and a maximum of 6 electives.
|CORE COURSES ( 3 & 2 CREDITS)||ELECTIVE COURSES (2, 3 OR 4 CREDITS)||ELECTIVE COURSES (2, 3 OR 4 CREDITS)||ELECTIVES FROM OTHER STREAMS (2 OR 4 CREDITS)|
|Legal Research Methodology||Indirect Taxation and GST||A Tale of Two Tax Systems: Discerning Solutions for India-US Tax Disputes||Comparative Insolvency Law|
|Law and Justice in a Globalizing World||Corporate Taxation||Transfer Pricing: Evolution, Challenges and the Impact of BEPS||International Commercial Arbitration|
|Comparative Public Law and Systems of Governance||Tax Administration and Dispute Resolution||International Economics|
|International Taxation and Tax Treaties||International Development Finance and South-South Cooperation|
|Corporate Social Accounting||Institutional Economics Economics of Financial Crisis|
|Taxation: Law and Policy|
|Dissertation (3 credits)|
The electives mentioned above are merely indicative and may vary from year to year depending on the availability of faculty members, their research interests, and the number of students opting for an elective course. It may not be possible to offer every course listed above. With permission, it is possible to take up to two modules external to your programme, as optional choices.
Prof. Anand Prakash Mishra,
Director Law Admissions and Associate Professor of Legal Practice & Associate Dean (Admissions, Outreach & Institution Building)