LLM International Tax Law

• Regulation & Policy of International Commerce: You’ll be introduced to key concepts of English commercial law forms and discuss several developments of the regulatory frameworks that control commercial practices.
• Law of International Commerical Transactions: This unit aims to provide a comprehensive scrutiny of the transactional aspects of commercial law such as cross-border trade and financing of international sale of goods. It provides an opportunity to explore how the law on this subject matter regulates the activities of buyers, sellers and banks.Furthermore, it will provide you with a basis for a technical and academic investigation of the issues in the Law of International Trade.
• International Taxation: This unit aims to provide a technically and academically challenging examination of the issues in international taxation faced by multinational corporations and individuals. You'll develop the ability to apply the fundamental principles of international taxation to a wide range of situations.
• International Indirect Taxation: Indirect taxation is now one of the most important forms of taxation for most countries, with the exception of the United States, as regards revenue earned for most governments and has a major impact on both domestic and international businesses. Value Added Tax (VAT) in some form has been adopted by nearly every country. The unit therefore aims to foster an understanding of the nature and importance of indirect taxation both in domestic and international trade.
• Dissertation: The dissertation provides an opportunity to conduct research on an area of law associated with the knowledge and skills gained during the course. You’ll develop further skills in critical thinking, evaluate new and existing relevant research and enhance your conceptual understanding of law.

Choose two of the following option units:

• Principles of International Law & International Organisations: This unit will provide you with a sound grounding in the principles underpinning international law. You’ll be encouraged to understand theory of international law, structures of international legal obligations and the subjects of this international legal order. Secondly, you’ll examine international organisations and their role, purpose and relationship with states. You’ll familiarise yourself with institutions, their origins and structures as well as challenges faced within the globalised world.
• Corporate Law Theory & Practice: This unit will expose you to the theoretical basis of corporate law. You’ll examine key issues in contemporary corporate law and learn to evaluate corporate law issues from key theoretical and practical perspectives.
• International Cyber Law & Governance: This unit will provide you with a thorough grounding and critical appreciation of online policy, regulatory scope for online activities and strategic impact on business decisions.
• International & Comparative Intellectual Property Law: Gain an understanding of the international framework of IP law and national IP law in major jurisdictions has become indispensable for professionals working in the context of modern economy. This unit will provide you with a thorough grounding and critical appreciation of both international and national IP law.
• Regulating Informational Interests: The unit provides knowledge and understanding of the wider legal context associated with the creation, collation, processing, communication and storage of information.  It specifically addresses the disruptive impact of modern technologies on existing legal and regulatory categories and frameworks and will enable you to identify current and future areas of disruption, and to critically evaluate the use, success and appropriateness of law and regulation as a response mechanism to the management of ‘Informational Interests’.

*Please note that option units require minimum numbers in order to run and may only be available on a semester by semester basis. They may also change from year to year.

Programme specifications provide definitive records of the University's taught degrees in line with Quality Assurance Agency requirements. Every taught course leading to a BU Award has a programme specification which describes its aims, structure, content and learning outcomes, plus the teaching, learning and assessment methods used.

Whilst every effort is made to ensure the accuracy of the programme specification, the information is liable to change to take advantage of exciting new approaches to teaching and learning as well as developments in industry. If you have been unable to locate the programme specification for the course you are interested in, it will be available as soon as the latest version is ready. Alternatively please contact us for assistance.

For International Tax Law we are looking for applicants who:

• Have a legal background or demonstrate true passion for law
• Are enthusiastic about issues surrounding international commerce and international legal provisions
• Can evaluate legal situations, develop arguments and contribute to group discussions and debates
• Are prepared to work hard to meet strict deadlines and rise to the challenge of postgraduate study.

We’ll be selecting the candidates for this course by looking at their applications – there are no interviews or additional selection activities. For that reason, make sure your application really stands out, and leave us in no doubt as to why you should be joining BU. For more information, take a look at our postgraduate how to apply pages. 

Please see our website for the application deadlines. You should apply as early as possible to be considered for your course of choice. If you require a student visa, apply for the visa as soon as you have an unconditional offer and receive your CAS. There may be delays in visa processing in your country and you need to be in Bournemouth ready to study for the start of term.

The normal requirements for embarking upon a postgraduate taught degree are:

• A Bachelors Honours degree with 2:2 in any subject.
• For post-experience and professional qualifications, there may be additional entry requirements set by the association or institute that ultimately administers the qualification in question. The qualification description on the course information pages should tell you what these are but please get in touch with the Future Students Enquiry Team if you are in doubt.

If you lack the formal academic qualifications needed to enter a postgraduate or post-experience degree, there are several alternative routes to follow - some based on experience. Contact the Future Students Enquiry Team for more information.

You can find details of the international qualifications we accept, and what level of study they apply to, on our entry requirements for non-UK students' page.

Please see below some examples of the qualifications for entry:

• India: Bachelor’s degree (three years) from a recognised HE institution with a minimum overall result of 55%  
• Nigeria:  Bachelor's degree from a recognised institution with a minimum classification of 2:4
• China:  Chinese Bachelor's (Honours) degree from a recognised higher education institution with 65% or above 
• Turkey: Bachelor’s degree (Lisans Diplomasi - four years) with a minimum overall GPA of 2.3/4.0 
• Ghana: Bachelor's degrees from University of Ghana or Legon with a grade of 2.00 or above, or from Cape Coast with a grade 2.5 or above 
• USA: US Bachelor’s degree (four years), with a 2.5 GPA or above 

All applications will be subject to a minimum grade and your degree may need to be in a relevant subject area.

English language requirements

If English is not your first language, you will need to provide evidence that you understand English to a satisfactory level. English language requirements for this course are normally:

IELTS (Academic) 6.5 with a minimum of 6.0 in writing and 5.5 in all other components or equivalent.

View further information about our English language requirements.

Bournemouth University International College offers a number of pre-sessional English and preparatory programmes to prepare international students for postgraduate study at BU. Admission to the degree is guaranteed on successful completion of your course to the required level.

Roles our International Tax Law graduates have gone on to include:

• Associate Director
• Judge’s Assistant
• Patent Associate
• Senior Lawyer.

• Law
• Finance
• Management.

If you want to continue your studies after achieving your Master’s, you can look into our range of doctoral programmes.

What's included in your tuition fee?

Your tuition fee covers expenses associated with your course including tuition materials, access to facilities, mandatory field trips and the following:

• Our fees commitment means your tuition fees are fixed at the price quoted.
• Materials for laboratory and field-based teaching activity.
• Support for finding placements (UK or abroad) and fieldwork, and non-financial supprt whilst on placement if this is part of your course of study.
• A range of student services – advisors, help desks, counsellors, placement support and careers service.
• Access to Brightspace, our virtual leaning environment, which offers a responsive and personalised learning experience with powerful learning analytics capabilities, integrated social media and advanced video features.
• The Library – access to a wide range of electronic resources (databases, e-journals and e-books), print and multimedia collections, subject librarians and study spaces.
• IT labs (some open 24/7), wireless network, AV equipment to borrow.
• Free software download to your personal device of Microsoft Office 365 ProPlus while you are studying, as well as access to applications provided on AppsAnywhere, subject to licensing and compatibility restrictions.
• Disability and additional learning support, according to individual circumstances.
• The BU Language Centre to help you develop/improve foreign or English language skills.
• 24 hours a day, 365 days a year security team.

Additional costs

We are committed to offering you value for money and ensuring there are no hidden costs while you are studying with us, therefore we have listed below any additional costs you may incur that are not covered by your tuition fee:

• Laptops, tablets and mobile devices and any software used on personal devices. Access to a personal computer is strongly recommended for your study. If you are experiencing financial difficulty, visit our website for information regarding hardship funds.
• Textbooks, general stationery and other supplies. Our award-winning library is stocked with a large range of textbooks and online resources, free of charge. The Students’ Union shops stock a wide range of stationery supplies on both campuses​​.
• Accommodation and living costs. Please visit our website for more information.
• ​Travel costs for optional field trips, outdoor wear and footwear for mandatory and optional field trips (if applicable).
• Travel costs to and from the University campus. An annual bus pass can be purchased alongside your rent if you are living in halls of residence/Unilet accommodation or may be purchased separately.
• Travel costs to and from your placement (both in the UK and overseas) if this is part of your course of study. 
• you will need to meet the cost of any Enhanced Disclosure and Barring Service (DBS) check if required by your placement setting, including any Post Office or Digital ID verification charges. 
• Clothing or equipment costs required for your placement if this is part of your course of study. 
• SportBU Membership.

While all aspects of the programme, including required field trips, are included in the fee, additional, optional or extra curricula activities may be available for which a student contribution is required.

If you need to repeat one or more units during the course of your studies (with or without attendance) the pricing will be pro-rata of the full time fee.

We offer a range of scholarships to eligible students who are beginning their studies at BU. Please visit www.bournemouth.ac.uk/funding for details on living costs, budgeting and paying your tuition fees.

International (not Rep. of Ireland) students need to pay a non-refundable deposit to secure their place on a postgraduate course. For September 2024 and January 2025 entry, a £5,000 deposit is required.  You will need to pay your deposit by the date stated in your offer letter. The remainder of your fee will be payable on registration/enrolment/ There are two exceptions to the non-refundable rule on the deposit.

• You fail to meet the academic or English requirements of your offer

• You are refused a visa to enter the UK, provided the reason for the refusal is not a fraudulent application.

Alison's main research interests are in corporate crime and history and law. She has written two books on corporate criminality, Corporate Criminality and Liability for Fraud (Routledge 2018), and Regulating Bad Business Practice: Mapping a Framework for Legal Intervention (Edward Elgar), co-authored with Prof Christopher Harding, Aberystwyth and is an active member of the Criminal Law Reform Now Network. Alison is currently supervising a PhD student researching parent and group corporate liability and is the Programme Leader for the LLM. She leads Criminal Law and Trusts Law units at undergraduate and postgraduate levels and teaches Corporate Crime on the Level 6 Criminal Justice unit.

Dr Phyllis Rea Alexander is a Principal Academic in Accounting and Taxation within the Business School of Bournemouth University. She joined BU's Accounting, Finance and Economics Department in 2007 following a successful twenty-year career as a US Certified Public Accountant. Her professional experiences included general accounting and auditing services with a medium-sized public accounting firm followed by international tax consultancy services with a ‘Big 4’ accounting firm. She remains an active member of the American Institute of Certified Public Accountants and the New Jersey Society of CPAs.

Phyllis received her doctorate from Bournemouth University in 2013. Her PhD thesis is entitled Owner-occupied Housing Taxation: An Equity Evaluation of the UK and US Tax Systems. Phyllis’ research interests include aspects of personal tax equity and efficiency, international tax matters, financial analysis, corporate governance, accounting pedagogy and fair access to higher education.