Explore a comprehensive collection of student papers on EU tax law. Enhance your understanding and knowledge of the subject through a diverse range of research and analysis.

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

COTP is an advanced, English-taught postgraduate program focusing on tax policy, administration, and international tax matters. The program is designed to provide tax officials and professionals with cutting-edge knowledge of international tax law, enhance their understanding of frontier issues and emerging developments in international taxation, and equip them with the skills to apply theoretical knowledge to practical international tax challenges.