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50 Focused Taxation Research Topics For Your Dissertation Paper

Published by Ellie Cross at December 29th, 2022 , Revised On August 15, 2023

A thorough understanding of taxation involves drawing from multiple sources to understand its goals, strategies, techniques, standards, applications, and many types. Tax dissertations require extensive research across a variety of areas and sources to reach a conclusive result. It is important to be able to understand and present tax dissertation themes well since they deal with technical matters.

Choosing the right topic in the area of taxation can assist students in understanding how much insight and knowledge they can contribute and the tools they will need to authenticate their study. 

If you are not sure what to write about, here are a few top taxation dissertation topics to inspire you .

The Most Pertinent Taxation Topics & Ideas

• The effects of tax evasion and avoidance and the supporting data
• How does budgeting affect the management of tertiary institutions?
• How does intellectual capital affect the development and growth of huge companies, using Microsoft and Apple as examples?
• The importance and function of audit committees in South Africa and China: similarities and disparities
• How taxation can aid in closing the fiscal gap in the UK economy’s budget
• A UK study comparing modern taxation and the zakat system
• Is it appropriate to hold the UK government accountable for subpar services even after paying taxes?
• Taxation’s effects on both large and small businesses
• The impact of foreign currencies on the nation’s economy and labour market and their detrimental effects on the country’s tax burden
• A paper is explaining the importance of accounting in the taxes department
• To contribute to the crucial growth of the nation, do a thorough study on enhancing tax benefits among American residents
• A thorough comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
• According to the most recent academic study on tax law, what essential improvements are needed to implement tax laws in the UK?
• A thorough investigation of Australian tax department employees’ active role in assisting residents of all Commonwealth states to pay their taxes on time
• Why establishing a taxation system is essential for a country’s growth
• What is the tax system’s greatest benefit to the poor?
• Is it legitimate to lower the income tax so that more people begin paying it?
• What is the most significant investment made using tax revenue by the government?
• Is it feasible for the government to create diverse social welfare policies without having the people pay the appropriate taxes?
• How tax avoidance by people leads to an imbalance in the government budget
• What should deter people from trying to avoid paying taxes on time?
• Workers of the tax department’s role in facilitating tax evasion through corruption
• Investigate the changes that should be made to the current taxation system. A case study based on the most recent UK taxes studies
• Examine the variables that affect the amount of income tax UK people are required to pay
• An analysis of the effects of intellectual capital on the expansion and development of large businesses and multinationals. An Apple case study
• A comparison of the administration and policy of taxes in industrialised and emerging economies
• A detailed examination of the background and purposes of international tax treaties. How successful were they?
• An examination of the effects of taxation on small and medium-sized enterprises compared to giant corporations
• An examination of the effects of tax avoidance and evasion. An analysis of the worldwide Panama crisis and how tax fraud was carried out through offshore firms
• A critical analysis of how the administration of higher institutions is impacted by small business budgeting
• Recognising the importance of foreign currency in a nation’s economy. How can foreign exchange and remittances help a nation’s finances?
• An exploration of the best ways tax professionals may persuade customers to pay their taxes on time
• An investigation of the potential impact of tax and accounting education on the achievement of the nation’s leaders
• How the state might expand its revenue base by focusing on new taxing areas. Gaining knowledge of the digital content creation and freelance industries
• An evaluation of the negative impacts of income tax reduction. Will it prompt more people to begin paying taxes?
• A critical examination of the state’s use of tax revenue for human rights spending. A UK case study
• A review of the impact of income tax on new and small enterprises. Weighing the benefits and drawbacks
• A comprehensive study of managing costs so that money may flow into the national budget without interruption. A study of Norway as an example
• An overview of how effective taxes may contribute to a nation’s development of a welfare state. A study of Denmark as an example
• What are the existing problems that prevent the government systems from using the tax money they receive effectively and completely?
• What are people’s opinions of those who frequently avoid paying taxes?
• Explain the part tax officials play in facilitating tax fraud by accepting small bribes
• How do taxes finance the growth and financial assistance of the underprivileged in the UK?
• Is it appropriate to criticise the government for not providing adequate services when people and businesses fail to pay their taxes?
• A comprehensive comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
• A critical evaluation of the regulatory organisations was conducted to determine the tax percentage on different income groups in the UK
• An investigation into tax evasion: How do wealthy, influential people influence the entire system?
• To contribute to the crucial growth of the nation, do a thorough investigation on enhancing tax benefits among British nationals
• An assessment of the available research on the most effective ways to manage and maintain an uninterrupted flow of funds for a better economy

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We hope that you will be able to write a first-class dissertation or thesis on one of the issues identified above at your own pace and submit a solid draft. If you wish to use any of the above taxation dissertation topics directly, you may do so. Many people, however, prefer tailor-made topics that meet their specific needs. If you need help with topics or a taxation dissertation, you can also use our dissertation writing services . Place your order now !

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How to find taxation dissertation topics.

To find taxation dissertation topics:

• Study recent tax reforms.
• Analyze cross-border tax issues.
• Explore digital taxation challenges.
• Investigate tax evasion or avoidance.
• Examine environmental tax policies.
• Select a topic aligned with law, economics, or business interests.

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Doctor of Philosophy (PhD) Taxation & Business Law

How to apply.

If you are interested in pursuing a PhD in Taxation & Business Law , you will need to receive an Invitation to Apply from the School of Accounting, Auditing & Taxation's Postgraduate Research Coordinator in charge of Admissions.

About the Doctor of Philosophy (PhD) Taxation & Business Law

UNSW’s Doctor of Philosophy (PhD) Taxation & Business Law (program code 1535) will prepare you to become a globally focused and socially engaged research leader.

You'll be joining a cohort of high-achieving research students in tackling modern-day challenges at the forefront of Accounting, working alongside leaders in the field (ranked 43rd in the world, QS Word University Rankings 2022 ). This is your opportunity to become integrated into the UNSW Business School's community of scholars.

As with most other OECD countries, the number of PhD completions in Australia has grown dramatically – more than doubling in the last two decades.

An increasing number of PhD graduates find employment in business, government, and the non-profit sector. Nineteen of the largest ASX companies have PhD graduates on their senior executive teams.

Your PhD thesis will set you on the path to a career in a premier research institution, anywhere in the world. Throughout your research degree, you’ll also have many opportunities to develop your teaching portfolio.

Beyond academia, there is also significant demand in the private and public sectors for people with deep knowledge and sound research and analytical skills*.

Whether you’re looking to pursue a career in academia, or take your research skills out to industry, a PhD in Risk & Actuarial Studies from UNSW will get you there.

*Source:  2019 Advancing Australia’s Knowledge Economy Report

Degree type

Postgraduate Research

4 years full-time, 5-8 years part-time

Commencing terms

Term 1 – February

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Delivery mode, domestic / international.

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Leiden University Scholarly Publications

• Title page_Table of contents_List of abbreviations
• Chapter 1 Introduction
• Chapter 9 Conclusions
• Summary in Dutch
• Annex_Index
• Curriculum Vitae_Series
• Propositions

In Collections

This item can be found in the following collections:

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• Dissertations

A multilateral tax treaty: designing an instrument to modernise international tax law

In this book, the author addresses the legal and political aspects of a multilateral tax treaty that fundamentally transforms the way states cooperate in the field of international taxation. Working from a normative and pragmatic view on international tax relations, he proposes a management-focused approach to multilateral cooperation in international taxation. The resulting managerial framework treaty is drawn up on the basis of insights from political science and legal philosophy and is illustrated by means of international public law. Finally, the author evaluates the recently-adopted text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (the BEPS Convention) in the light of his proposed framework.

MAX PLANCK HUB

FISCAL & SOCIAL STATE

Ph.D. Program at the Department of Business and Tax Law

General information.

The Department for Business and Tax Law offers the opportunity to pursue a Ph.D. in the following areas:

• Accounting law
• Corporate law in European and international contexts
• Private law with connections to business

More information on the Institute’s main research fields is available here . The dissertation may be supervised by Professor Wolfgang Schön , director of the Institute, or by an external supervisor. If the dissertation is supervised by Professor Wolfgang Schön the Ph.D. will be granted by the Faculty of Law of Ludwig-Maximilians-University Munich (LMU) .

The official academic title is "Doctor Juris" (Dr. Jur.)

The opportunity to work as a doctoral student at the Institute is open to young academics regardless of nationality or whether they have completed their legal studies in Germany or abroad. Knowledge of German is not an indispensable requirement for pursuing a Ph.D. at the Institute. The dissertation may be written in German or English.

More information for young academics who have completed their degree abroad is available below under the section "Information for Applicants who Completed their Degree Abroad".

Financial Support

All of the Institute's doctoral students receive a research support contract which covers the entire planned duration of doctoral study. Compensation is set at 65% of the scheduled pay for salary group 13 as per the Collective Wage Agreement for the Civil Service (Tarifvertrag für den Öffentlichen Dienst, TVöD). The research support contract establishes an employment relationship with mandatory social security contributions. In particular, this means that doctoral students do not need private health insurance. Financial support is calculated in such a way that doctoral students can focus on completing their dissertation during the doctoral phase. Part-time work for other employers is fundamentally incompatible with pursuing a Ph.D. at the Institute.

Professional Support

Young academics who decide to pursue a Ph.D. in the Department of Business and Tax Law become part of a large team of doctoral students and postdocs with similar areas of focus. This allows for an intensive informal exchange of academic ideas with like-minded people. In addition, doctoral students have the opportunity to present preliminary findings as part of an internal lecture series, thereby receiving valuable comments and suggestions in the early stages of their work. They also benefit from the Institute's international climate. Not only is the department itself international, the Institute also regularly hosts high-ranking academics from around the world. Furthermore, the Department of Business and Tax Law maintains a close partnership with the nearby Faculty of Law at LMU , which is evident, for example, in reciprocal invitations to lectures and conferences. Each doctoral student receives office space at the Institute in the heart of Munich, close to Hofgarten and Englischer Garten. The Institute’s comparative law library is among the best in the world in the areas of business and tax law. The general law libraries at LMU and the Bavarian State Library are also nearby and available to doctoral students. At the Institute they have access to an extensive catalog of national and international law databases. Financial support is also available for participation in national and international conferences or a stay at a research institute in Germany or abroad, if such activities are a necessary part the dissertation project. As the Institute is purely a research institution, there is no obligation to teach courses. If a doctoral student wishes to teach, this is possible as part of the partnership with the Faculty of Law at LMU . Pursuing a Ph.D. at the Institute provides an excellent foundation for an academic career as well as for success in government service, in particular in the judiciary or in the fiscal administration. Major law firms dealing with tax law have also shown a keen interest in former doctoral students of the Department of Business and Tax Law . Testimonials from former doctoral students can give you an impression of what to expect during and after your Ph.D. work in the Department of Business and Tax Law.

Application Requirements

The Department of Business and Tax Law seeks doctoral students who are especially qualified for academic work. In particular, applicants must have academic qualifications well above average as demonstrated by an appropriate degree. For doctoral students supervised by Professor Wolfgang Schön , the minimum qualifications correspond to those required by LMU’s Ph.D. regulations . Applicants who have completed their studies in Germany must have passed their exams with a grade of “vollbefriedigend” (at least 9 points) or better. Applicants who have completed their studies abroad must have achieved equivalent grades. The same requirements apply to doctoral students who work with an external supervisor. Alongside above-average grades, applicants are expected to have prior knowledge of or at least an interest in one of the areas of research at the Department of Business and Tax Law. A willingness to engage with international, European, comparative legal, or interdisciplinary questions is also a prerequisite for pursuing a Ph.D at the Institute.

Applicants with a German degree should send in their application to [email protected] , including the following documents: 

-        short cover letter, ideally with information on the topics you consider suitable for your dissertation

-         curriculum vitae

-          school leaving certificate

-          diploma(s)/graduation certificate(s)

For more specific questions, you may contact the director of the Department, Professor Wolfgang Schön as well as one of the senior research fellows Dr. Caroline Heber , Dr. Erik Röder or Dr. Johanna Stark .

Additional Information for Applicants who Completed their Degree Abroad

Young academics who have completed their legal studies outside of Germany are also eligible to work as doctoral students at the Max Planck Institute for Tax Law and Public Finance. Support is available for doctoral students supervised by Professor Wolfgang Schön as well as for students with external supervisors.

Ph.D. at LMU Munich under Supervision by Professor Wolfgang Schön

In case the dissertation shall be supervised by Professor Wolfgang Schön, Ph.D. candidates must fulfil the requirements of the Ph.D. program of the Faculty of Law at Ludwig-Maximilians-University Munich (LMU) .

Further information about admission to the Ph.D. program is available on LMU’s website . Please note that LMU requires applicants to its Ph.D. program to hold either a full law degree from a German university or an LL.M. degree in German law from a German university. Information on LMU’s LL.M. program in German Law can be found here . Knowledge of German is an indispensable requirement for LMU’s LL.M. degree in German Law.

For a very small number of extraordinarily qualified applicants to the Ph.D. program, both the LL.M. and the language requirement may in rare cases be waived. Applicants who wish to be considered for this waiver must send in their application to the Institute between 1 January and 28 February of each year, including the following documents (only complete applications will be considered):

-          curriculum vitae

-          list of publications

-          two letters of reference

-          exposé of proposed dissertation project (length 3000-5000 words, in German or English)

An application is only possible trough the electronic application form (please enable "pop-ups").

The final decision on the admission of Ph.D. students (including the aforementioned waiver) lies with LMU’s Faculty of Law.

External Supervision

Candidates whose doctoral project is not supervised by Professor Schön but are interested in working at the Institute for a shorter period of time (up to six months) are eligible for the Scientific Guest Program .

There is also a limited number of places available for candidates under external supervision who are interested in working at the Institute on a long term basis (more than six months).

They must meet the criteria of the institution that will grant the Ph.D. and apply to the Institute as laid out above.

For specific questions about an externally supervised Ph.D. please contact [email protected] .

If you have specific questions regarding the doctorate at our Institute please contact us: [email protected].

Testimonials From Former Doctoral Students

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Law phd theses.

At Maastricht University, a PhD degree is not just a study but a serious research project that adds new knowledge to a given field. There are three ways to become a PhD candidate at UM, which are outlined below. As a PhD candidate, you’ll spend most of your time conducting original research and writing a dissertation.

  PhD defences at the Faculty of Law

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How Algorithms Threaten Our Freedom of Expression, and What the EU Can (and Should) Do About It

PhD thesis written by Valentina Golunova This thesis has examined how the use of algorithms for the detection of illegal or harmful content on online platforms affects freedom of expression of EU citizens. Algorithmic content moderation is often hailed as an innovative solution to the problem of...

Modern insurgency warfare’s incompatibility with the principle of distinction

PhD thesis written by Andrés Horacio Cáceres-Solari The research argues the incompatibility of the principle of distinction as codified/internationally interpreted in modern insurgency warfare. It argues that current IHL is narrow in scope to regulate modern insurgency warfare, establishes...

Opening the black box of victim-offender mediation

PhD thesis written by Jiska Jonas Victim-offender mediation (VOM) in criminal cases is a growing judicial practice in Europe and abroad. In VOM victim and offender have a conversation in presence of a trained mediator. This process can help victims to recover and offenders to take responsibility...

Private partnerships in early modern Antwerp

PhD thesis written by Patrick Naaktgeboren This dissertation investigates private partnerships in seventeenth- and eighteenth-century Antwerp (1621–1791) from both a legal historical and a socioeconomic perspective. Whereas the legal-historical part deals with the interaction between Antwerp...

Artificial intelligence, criminal liability, new technologies and law

PhD thesis written by Alice Giannini The idea of criminal behavior of artificial intelligence (AI) systems is nothing new. In fact, science fiction has been dealing for decades with evil robots rebelling against humans and taking control, or with machines that go crazy and act unpredictably. Yet, it...

Effective Cross-Border Pension Information in the Face of Multi-Level Legal Systems A cross-disciplinary research into the cross-border taxation of pensions

PhD thesis written by Sander Paul Martijn Kramer A growing number of mobile individuals, who take advantage of their European freedoms of movement, face a lack of comprehensive pension information. This obstacle can hinder those who need pension information the most in making well-informed...

Rethinking Environmental Salvage and Salvage Law:Towards an Efficient Mechanism for Environmental Emergency Response in Maritime Accidents?

PhD thesis written by Haiyang Yu Professional marine salvors who have the emergency response capacity to maritime casualties traditionally are rewarded on a ‘No Cure-No Pay' basis under the maritime law of salvage. However, in cases involving potentially significant environmental damage, such as...

Illegal waste management activity in the process of bunker fuel production: a criminological case study of corporate environmental crime and its enforcement

PhD thesis written by Giulia Giardi This book draws on never-before used data on both crimes and enforcement to shed light on this murky world. Whether you are professionally or privately engaged in contrasting corporate crime or environmental harm, this book can enhance your perspective and toolset...

Voting Matters: An Analysis of the Use of Electoral-Assistive Devices through the Lens of the UN Convention on the Rights of Persons with Disabilities

PhD thesis written by Adriana Caballero Pérez This study adopts an evidence-based approach and a mixed research design to explore the de facto realization of the right to vote by persons with disabilities, or the ‘opportunity’ to enjoy this right on an equal basis with others.

Compensation and prevention for damage resulting from offshore drilling in China

PhD thesis written by Minzhen Jiang. Based on a law and economics approach, observations are made on the efficiency of the legal regime to evaluate if the existing rules are in line with economic starting points. Following the limitations of the Chinese legal system as specified, the study ends with...

Welcome Maria Breskaya - our new external PhD student

Maria Breskaya recently joined M-EPLI as an external PhD student. Maria will carry out research on smart contracts and their relationship to the traditional legal notion of contract. The research is supervised by Professor Jan Smits and dr. Caroline Cauffman.

Welcome dr. Francesco Zappatore as a visiting researcher

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Beyond Bilateralism: a theory of state responsibility for breaches of non-bilateral obligations

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Highly Mobile Workers and the Coordination of Social Security in the EU – Opening and Closing Pandora’s Box

PhD thesis written by Eva van Ooij. With many forms of flexible work, it seems more important than ever to map out mobility-related issues that highly mobile workers may encounter and to explore possible routes towards more legal certainty regarding their social security protection. That is, exactly...

A pragmatic approach to the link to origin: EU PDOs and PGIs for registration, innovation and trade in origin products

PhD thesis written by Maurizio Crupi. In view of the ongoing EU GI reform, this research formulates policy recommendations on how to draw a clear distinction between PDOs and PGIs. The aim is to increase the clarity and understandability of the EU quality schemes for agricultural and non...

The Patchwork in the Sky

PhD thesis written by Emma Moulds. This research critically examines how the eight largest global markets regulate airlines from the three different perspectives of trade and market access, investment and airline alliances.

Local content requirements in WTO law: between free trade and the right to development

PhD thesis written by Natália de Lima Figueiredo. In the international arena, there is a strong rhetoric against a type of industrial policy measure called local content requirements (LCRs). They are often characterised, especially by developed countries, as protectionist measures. 

The concept of necessity in WTO Law: lessons from and for the other fields of international law

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Transparent enforcement access to information related to the monitoring of EU environmental law

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Outlaw motorcycle gangs in the Meuse Rhine Euregion

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Game clones and copyright infringement: a comparative study of judicial practices in the US, Japan and China

PhD thesis written by Xiao Wang. The thesis explored whether a video game will constitute copyright infringement if something in that game (such as display on the screen, software, game mechanics, and so on) is similar to an earlier game. 

De dubbele woonplaats in het socialezekerheidsrecht

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Blaming the Addicted Brain

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Legitimate by nature?

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Reviewing the Information Paradigm

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National parliaments in the European Union

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Conflict or Concord?

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The implementation of the international climate regime in West Africa: case of Togo, Niger, Burkina Faso

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Protecting societal interests in corporate takeovers

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De videoreconstructie in het strafproces: van verbeelding naar juridische werkelijkheid

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Considering the native land of witnesses: cultural influences on memory reports

PhD thesis written by Nkansah Anakwah The research shows witnesses with sub-Saharan African background are less elaborative in their eyewitness accounts than witnesses socialised in Western European cultures. Findings are discussed with respect to culturally determined reporting norms of the witness...

International responsibility and attribution of conduct: an analysis of case law on human rights and humanitarian law

PhD thesis written by Remy Jorritsma This thesis analyses the standard and function of attribution rules in the case law of human rights courts, quasi-judicial human rights bodies, and international criminal courts with jurisdiction over violations of humanitarian law.

Financial Instruments and their Proportionality and Consistency under EU Law

PhD thesis written by Maximilian Vollmer This thesis investigated whether the European Commission designs financial instruments and applies their legal framework in accordance with the principles of proportionality and consistency under European Union (EU) law.

Remedies for Human Rights Violations by the European Union

PhD thesis written by Alexis Antoniades.  This thesis concentrates on this relationship between the EU and individual applicants in human rights cases. It critically analyses how the EU may be held accountable for violations of human rights through procedures and remedies available to the individual...

Facilitating cross-border real estate transactions in Europe: An exploration

PhD thesis written by Katja Zimmermann .  The aim of this research is to explore how cross-border real estate transactions in Europe can be facilitated. 

The evolution of sustainable development in public international law

PhD thesis written by Michelle Kristy.  This dissertation explores the implications of the evolution of the concept of sustainable development in public international law for the WTO agreements covering the domestic regulation of trade in goods. 

The impact of Europeanization in Cyprus Contract Law and the spill-over to matters of civil procedure

PhD thesis written by Nicholas Mouttotos . This dissertation analyzes the impact that European Union law has had upon Cyprus law, focusing on the problems that arose after the financial crisis and how EU law can be used as a vehicle for dealing with problems of over-indebtedness. 

General principles as systemic elements of international law

PhD thesis written by Craig Eggett. This study considered the nature of “general principles of law” in the international legal system. While much is known about treaties and customary law, there is a tendency to overlook foundational theoretical questions about general principles in international...

Taxation of passive investment income in tax treaties between developing and developed countries

PhD thesis written by Garfias von Fürstenberg. The aim of this doctoral thesis is to determine whether the criteria / principles which govern the treatment of passive investment income in double taxation conventions (DTCs) between developing and developed countries are effective and appropriate for...

La protection des transports de marchandises par mer en droit ivoirien

PhD thesis written by Yapo Firmin AKA. There is legislation in Ivorian law governing the transport of goods by sea. It deals with the protection of goods and the safety of navigation. However, given the limits it contains, it deserves to be improved.

Judicial activism and restraint in the creation of the International Judicial Function

PhD thesis written by Leonie Ayoub . The thesis attempts to bring coherence to the manner in which international courts and tribunals interpret international law, how they reason out their decisions, and the subsequent effect that this has had upon the institutions themselves.

Facilitating falsification in legal decision-making: problems in practice and potential solutions

PhD thesis written by Enide Maegherman . This thesis researched the role of falsification in legal decision-making. Namely, how judges consider exonerating evidence and alternative scenarios. This was researched in practice through a survey, interviews, and a case study.

Switzerland and the European Union

PhD thesis written by Joel Günthardt. The Implications of the Institutional Framework and the Right of Free Movement for the Mutual Recognition of Professional Qualifications

Towards a comprehensive dispute settlement system in a China-EU bilateral investment treaty

PhD thesis written by Chunlei Zhao. Since 2013, China and the EU have launched the negotiations on a China-EU Bilateral Investment Treaty. 

Informal fund transfer systems: mechanisms, survival and adaptation

PhD thesis written by Han Chang Ryung.

Multinational enterprises, European state aid and transfer pricing

PhD thesis written by Paulina Szotek-Ververken. A Study of the Application of EU State Aid Law to Transfer Pricing and Allocation of Income to Permanent Establishments.

Strict liability and the aims of Tort Law

PhD thesis written by Alexandru Daniël On. This PhD thesis contributes to the comparative law and legal-theoretical debates around strict liability.

The enforceability of interim measures granted by an emergency arbitrator in international commercial arbitration

PhD thesis written by Junmin Zhang. The emergency arbitrator mechanism makes interim measures possible for parties involved in international commercial arbitration before the constitution of arbitral tribunals under urgent situations. However, with the development of the emergency arbitrator...

Ad Valorem Tariffs and Customs Valuation

PhD thesis written by Leonardo Correia Lima Macedo. This dissertation investigates the adoption of ad valorem tariffs in association with the WTO rules on customs valuation for countries’ revenue needs. 

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Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.

Perakath, Aditya. "Brexit : Perspectives from the International Tax Paradigm." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352338.

Loukota, Walter Stefaner Markus. "Taxation of artistes and sportsmen in international tax law /." [Vienna] : Wien : Postgraduate International Tax Law ; Linde, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016135985&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.

Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

Vergnet, Nicolas. "La création et la répartition de la valeur en droit fiscal international." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020063/document.

Collier, Richard Stuart. "The consequences for international fiscal law of unilateral anti-tax haven legislation." Thesis, SOAS, University of London, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326319.

Phumaphi, Samantha. "Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9160.

Baker, Philip. "A comparative study of the tax treatment of international commercial transactions." Thesis, SOAS, University of London, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337617.

Nikolakakis, Niki. "The international legal ramifications of the OECD's harmful tax competition crusade /." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101823.

Rocha, Sergio André. "The BEPS Project of the OECD and the International Tax Law in Brazil." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/122463.

Coelho, Andrew Satiro. "The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25210.

McCann, Patrick Joseph. "The relevance of the OECD BEPS action plan 2 recommnedations for selected aspects of cross border arbitrage through selected hybrid instruments and entity arrangements in South African Income Tax Law." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16705.

Cruceru, Luiza Brindusa. "Treaty shopping and the abuse of income tax conventions." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83949.

Beukes, Marvan. "Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18623.

Dahlman, Roland. "Corporate form and international taxation of box corporations." Doctoral thesis, Stockholm : Acta Universitatis Stockholmiensis : Almqvist & Wiksell International [distributör], 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-1009.

Engelen, Franciscus Antonius. "Interpretation of tax treaties under international law : a study of articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties and their application to tax treaties /." Amsterdam : IBFD, International Bureau of Fiscal Documentation, 2004. http://www.gbv.de/dms/spk/sbb/recht/toc/479589860.pdf.

Loomer, Geoffrey T. "Reformulating corporate residence : a coherent response to international tax avoidance." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662.

Berkesten, Hägglund Camilla. "The Definition of a Permanent Establishment in the BEPS Era : An analysis of the introduction of commissionaire structures in Article 5(5) of the OECD Model Treaty." Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-316071.

Blom, Maria, and Anders Lenfors. "Attribution of Profits to Permanent Establishments : How Should Swedish Legislation Conform to the OECD December 2006 Report?" Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13.

The purpose of this thesis is to establish whether the domestic legislation of Sweden is in tune with the OECD December 2006 report on the attribution of profits to permanent es-tablishments (December 2006 report) and if not how Sweden ought to conform. How to attribute business profits to a permanent establishment (PE) is laid down in Article 7 of the OECD Model Tax Convention on Income and on Capital. In December 2006 the OECD released a report on how profits (losses) are to be attributed to PEs. The report lays down the current approach on how Contracting States should interpret Article 7 and is referred to as the authorised OECD approach. The purpose of the December 2006 Report is to re-vise Article 7 in order ensure a common interpretation on the Article. The aim is to apply the OECD Transfer Pricing Guidelines (TP Guidelines), otherwise applicable on transac-tions between a parent company and a subsidiary, by analogy to PE situations.

The profits attributable to a PE are to be decided by using a two-step analysis. Under the first step a PE is to be hypothesised as a distinct and separate enterprise. The functions performed, assets used and risks assumed are to be determined and attributed to the rele-vant parts of the enterprise. In order to do this the economic ownership of assets is to be regarded. According to the OECD the functions performed by the people working within a PE, the significant people functions (SPF), are decisive when attributing assets and risks. To support the use of assets and the assumption of risks a PE is to be provided with a proper amount of “free” capital. Under the second step of the analysis a fair share of the entire enterprise’s profit is to be attributed to the PE. The actual amount of profit is to be established by performing a comparability analysis and by thereafter applying different transaction methods, using the method that best expresses an arm’s length price to the dealing at hand. To calculate a proper profit a PE shall be allowed to deduct interest.

Sweden does not have much legislation concerning transfer pricing and there is hardly any legislation concerning PEs. There are no specific provisions in Swedish law on how to at-tribute profits between a head office and a PE. Furthermore, there are only a few judge-ments and no official guidelines regarding the attribution of profits to PEs. According to the domestic legislation of Sweden the amount of attributed profit shall be determined on the basis of separate accounts. The existing guidance in Swedish case law is not in tune with the authorised OECD approach. Swedish courts have ruled contrary to the authorised OECD approach when it comes to attributing “free” capital to a PE, allowing for deduc-tions of internal royalty payments and for recognising internal interest dealings. Further-more, a transfer of assets from a Swedish head office to a foreign PE has under certain cir-cumstances not been considered a taxable event. Since Sweden has not officially imple-mented any new legislation and the courts have not Stated any new principles regarding the attribution of profits to PEs it is unlikely that new concepts as the authorised OECD ap-proach will be adhered to at present time. In order to comply with the authorised OECD approach Sweden would need to introduce some new legislation.

We suggest that Sweden implement a Section in its domestic legislation based on the authorised OECD approach. If Sweden adopts our proposed Section it would provide for a more unitary and consistent international approach and a needed certainty for enterprises on the treatment of PEs for tax purposes.

Uppsatsens syfte är att utreda huruvida Sveriges lagstiftning är i linje med OECDs decem-ber 2006 rapport och huruvida eventuell anpassning av gällande lagstiftning bör företas. Hur vinster skall fördelas till fasta driftställen bestäms av artikel 7 i OECDs Modellavtal för beskattning av inkomst och kapital. I december 2006 presenterade OECD en rapport om hur vinster (förluster) bör fördelas till fasta driftställen. Rapporten beskriver hur medlems-Staterna bör tolka artikel 7 och är refererad till som den godkända OECDtolkningen. Syftet med december 2006 rapporten är att revidera artikel 7 för att få till stånd en enhetlig tolk-ning av artikeln. Målet är att OECD TP Guidelines, annars tillämpliga på transaktioner mellan moder- och dotterbolag, skulle tillämpas analogt på situationer gällande fasta drift-ställen.

Vinster hänförliga till ett fast driftställe skall bestämmas genom användning av en två stegs analys. Under det första steget i en sådan analys antas det fasta driftstället utgöra ett särskilt och separat bolag. De funktioner som utförs, tillgångar som används och risker som kan tänkas uppkomma i det fasta driftstället bestäms. För att kunna göra detta skall den eko-nomiska äganderätten av tillgången bestämmas. Funktioner som är av speciellt värde och som utförs av personal som arbetar vid det fasta driftstället, så kallade betydelsefulla perso-ners funktioner, är avgörande vid en fördelning av tillgångar och risker. För att stödja an-vändningen av tillgångar och antagandet av risker skall en skälig del av företagets fria kapi-tal tilldelas det fasta driftstället. Det andra steget i analysen skall bestämma hur mycket av bolagets vinst som skall tilldelas det fasta driftstället. Den vinst som skall fördelas bestäms utifrån en jämförbarhetsanalys och genom att tillämpa olika internprissättningsmetoder. Den metod som bäst ger uttryck för ett armslängdspris skall tillämpas på den gällande ”transaktionen”. För att beräkna en skälig vinst skall det fasta driftstället få göra ränteav-drag.

Generellt sett har Sverige inte mycket lagstiftning gällande internprissättning och det finns knappt någon lagstiftning gällande fasta driftställen. Svensk lagstiftning innehåller inga spe-cifika regler om hur vinster skall fördelas mellan ett huvudkontor och dess fasta driftsälle. Vidare finns endast ett fåtal rättsfall och ingen officiell vägledning av vinsters fördelning till fasta driftställen. Enligt gällande svensk lagstiftning skall summan av den vinst som skall fördelas bestämmas genom tillämpning av separata konton. Den vägledning som ges ur svensk rättspraxis är inte i linje med den godkända OECDtolkningen. Svenska domstolar har dömt i motsats till den godkända OECDtolkningen vad gäller fördelning av fritt kapital till ett utländskt fast driftställe och vad gäller tillåtenheten göra avdrag för interna royalty- och räntebetalningar. Vidare har det under vissa omständigheter inte ansetts vara en be-skattningsbar händelse då en tillgång flyttas mellan ett huvudkontor och ett fast driftställe. Då Sverige inte implementerat någon ny lagstiftning och domstolarna inte slagit fast någon ny rättspraxis gällande fördelning av vinster till fasta driftställen är det inte sannolikt att nya koncept som framgår av den godkända OECDtolkningen kommer att bli åhörda i Sverige för närvarande. För att vara i linje med den godkända OECDtolkningen skulle Sverige be-höva introducera ny lagstiftning på området.

Vi rekommenderar att Sverige implementerar ny lagstiftning baserad på den godkända OECDtolkningen. Om Sverige skulle välja att implementera vårt föreslagna tillägg i lag-stiftningen skulle det bidra till en mer konsekvent behandling av fasta driftställen och en nödvändig säkerhet för bolag avseende beskattningen av fasta driftställen.

Summers, James. "Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.

Massi, Daniel. "Will the Fundamental Freedoms of EC Law Impose a Most-Favoured-Nation Obligation on Tax Treaties?" Thesis, Jönköping University, JIBS, Commercial Law, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-76.

This thesis examines whether the fundamental freedoms of the EC Treaty prescribe most-favoured-nation (MFN) treatment. The right to MFN treatment concerns the issue whether taxpayers resident in one Member State can “cherry-pick” the most beneficial tax treaty available to other taxpayers. Two issues of fundamental impor-tance are examined in this thesis. First, whether a resident of a Member State (A) who receives income in another Member State (B), can claim from that state, the most beneficial tax treaty available to a resident of a third Member State (C). Second, whether a resident can claim from his state of residence (A), the same tax treatment as provided in a tax treaty concluded by his state of residence and another Member State (C), when this tax treaty provides better treatment in terms of avoiding double taxa-tion in the state of residence than the tax treaty applicable to the source of income (B).

The ECJ has held that discrimination arises only through the application of different rules to comparable situations or the application of the same rule to different situa-tions. The current state of EC law prohibits unequal treatment of residents and non-residents as well as residents who have exercised their rights to free movement in comparison to residents who have not. The condition is that they must be considered to be in comparable situations and that there is no objective difference to justify the difference in treatment. The ECJ has so far not ruled on the MFN issue. It is there-fore uncertain as to whether Member States are obligated to treat; 1) different non-resident taxpayers equally and, 2) whether Member States are prohibited from treat-ing their own residents differently when they exercise their rights to free movement in different Member States.

This thesis identifies the requirements for the application of MFN treatment and ex-amines in which tax treaty provisions it is possible to apply MFN treatment. The ECJ, has in its case law, concluded that the application of tax treaties must be exer-cised in accordance EC law. It can be argued that a well-functioning internal market cannot allow bilateral tax treaties to provide preferential tax treatment to residents of one Member State, while denying it to residents of the remaining Member States. However, the application of MFN treatment could have far-reaching ramifications on the Member States’ existing tax treaty network. It is therefore fair to assume, as has been stated in other doctrinal opinions, that the ECJ will approach this issue care-fully when providing its interpretation on the matter.

Valderrama, Irma Johanna Mosquera, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Jennifer Roeleveld, Pasquale Pistone, and Frederik Zimmer. "The Rule of Law and the Effective Protection of Taxpayers' Rights in Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5732/1/SSRN%2Did3034360.pdf.

Pepe, Flavia Cavalcanti. "Contribuição ao estudo do estabelecimento permanente." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11022015-145035/.

Karlsson, Sandra. "Ne bis in idem : A comparative study of the interpretation of the principle in Sweden and Norway concerning tax surcharge and tax fraud." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15127.

Providakis, Johan. "Det svenska CFC-regelverkets ändamålsenlighet samt dess förhållande till BEPS." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23866.

Sykes, Justin. "The Trouble With Transfer Pricing, and How to Fix It." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/963.

Serrano, Antón Fernando. "Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115680.

Prettl, Axel [Verfasser]. "The international tax law of Controlled Foreign Corporation rules and their influence on multinational companies' behaviour / Axel Prettl." Tübingen : Universitätsbibliothek Tübingen, 2021. http://d-nb.info/1236994019/34.

Carey, Tagle Jaime. "Tax Reform in Chile: Alternative Tax Regimes and Agreements to Avoid Double Taxation." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118534.

Kerr, Evelina. "CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief." Thesis, Jönköping University, Jönköping University, Jönköping University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11041.

CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit.

The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification.

An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment.

The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.

Lucci, Guilherme Andrade. "O artigo 98 do Código Tributário Nacional e a aplicação do Direito Tributário Internacional pelo Poder Judiciário brasileiro." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6845.

Bernath, Andreas. "The Implications of the Arbitration Convention : A step back for the European Community or a step forward for elimination of transfer pricing related double taxation?" Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-548.

It was assumed in the mid 1990s that 60% of all global trade took place within a group of enterprises. With increased globalisation leading to an increase in mergers and acquisitions this figure is most likely higher. Thus intra-company and intra-group transactions form a major part of business. These transactions, due to the association between the enterprises, may not always reflect the conditions that a market with independent actors would dictate. There are various reasons for this, which include not only tax considerations but also difficulties in establishing conditions that reflect those that inde-pendent companies would apply, in other words conditions in accordance with the arm’s length principle. In cases where these conditions are not in accordance with what the state considers as an arm’s length price, the profits of the enterprise located in that state may be adjusted for taxation purposes under transfer pricing provisions.

The complexity of transfer pricing rules and the various methods for establishing an arm’s length price result in different interpretations and increased uncertainty for multinational enterprises that often face different rules for determining a correct transfer price. Therefore, enterprises may often face transfer pricing adjustments of their profits due to the complexity and differences in transfer pricing legislation. Transfer pricing adjustments potentially lead to unresolved double taxation, in fact business reports have indicated that 42% of the transfer pricing adjustments lead to double taxation. Therefore it is imperative to have legal mechanisms that resolve potential double taxation.

The Convention on the Elimination of Double Taxation in Connection with the Adjustment of Profits of Associated Enterprises (Arbitration Convention) was adopted to give the multinational enterprises, facing double taxation due to adjustments of their profits, a remedy that obliged the states to resolve the double taxation. This was the first, and is still the only, EC-wide mechanism that technically guarantees that transfer pricing double taxation is resolved and thus holds a great improvement over other existing mechanisms to resolve double taxation. The Arbitration Convention was originally a proposed EC Directive but was transformed into a intergovernmental convention. This has resulted in that the European Court of Justice (ECJ) has no jurisdiction to interpret the Arbitration Convention or its application. Furthermore there is no supranational or international organ that could take action against states that interpret or apply the Conven-tion in an unintended manner. The chosen legal form has also resulted in different interpretations as to what status the Arbitration Convention has compared to bilateral tax conventions, and thus whether it precedes them. This could prove troublesome when future bilateral treaties are concluded or where there already exist tax treaties that have different solutions to transfer pricing related double taxation.

The risk of the Convention being interpreted differently is greatly increased by the various undefined terms and lack of precise provisions in the Convention. Therefore, the Convention has been subject to an inconsistent application and interpretation from the date it came into effect in 1995. The Convention was only given a five year life span, after which it was destined to be renewed if the contracting states so expressed, involving the same ratification process as at the initial acceptation of the Convention. However, as this was inefficient, a Prolongation Protocol was signed to amend the Convention with an automatic extension of its life. As it took till 2004 for this Protocol to be ratified and finally enter into force on 1 November 2004 it created one of the main interpretation and application differences in the life of the Convention.

The function of the Convention’s procedures and thus its efficiency in resolving double taxation is impeded by the numerous interpretation differences and lack of precise pro-visions in the Convention. The fact that there is no way to guarantee that the provisions of the Convention are precisely followed, partly since there are uncertainties regarding the precise interpretation but also partly since there is no organ that could enforce a uniform application of the Convention, further impedes the efficiency of the Convention, which is clearly seen in practice.

Another question of interpretation and application raised is that, although the Convention was originally intended as a means for resolving transfer pricing related double taxation, there have been arguments that the Convention could apply to double taxation due to provisions concerning thin capitalisation as well. These provisions bring about similar conditions as those the Convention requires for its applicability and, although a different area of law, the connections in the conditions are many and undeniable.

Ghosh, Julian. "The application of the fundamental freedoms in the EC Treaty to the international tax law concepts of residence and source." Thesis, University of Oxford, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.402756.

Buhre, Anna, and Elisabeth Mörck. "Är tioårsregeln i 3 kap. 19 § Inkomstskattelagen förenlig med EG-rätten? : Vad blir konsekvenserna av den nya lydelsen?" Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7468.

Uppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare undersöks konsekvenserna utav den utvidgade regeln i förhållande till den internationella skatteavtalsrätten.

Avsaknad av total harmonisering inom skatteområdet i EU resulterar i att praxis från EGD är vägledande och av stor vikt för medlemsstaterna. Skatteregler i intern rätt får inte utformas på ett sätt att de strider mot någon av de grundläggande rörelsefriheterna i EG-fördraget.

Tioårsregeln innebär i grova drag att kapitalvinster som uppstår vid avyttring av tillgångar, skall beskattas i Sverige under de tio nästföljande åren efter utflyttning från Sverige. Tioårsregeln i dess tidigare lydelse har inte fungerat ändamålsenligt. Numera omfattar tioårsregeln utländska andelar och delägarrätter om dessa förvärvades under tiden den skattskyldige var obegränsat skattskyldig i Sverige. Tioårsregelns syfte är att hindra skattskyldiga att undandraga den svenska staten skatteintäkter vid utflyttning.

Exitbeskattning är en synonym till utflyttningsbeskattning . Exitskatt avseende kapital innebär att beskattning sker på en orealiserad latent vinst på grund av att den skattskyldige flyttar ut från staten. Tioårsregeln kan sägas vara en typ av exitskatteregel eftersom den grundas på en utsträckt hemvistprincip.

Bestämmelser om exitskatter avseende kapitalvinster är generellt sett svåra att rättfärdiga eftersom en mängd krav ställs för att sådana regler skall betraktas förenliga med EG-rätten. EGD har genom praxis stadgat vissa krav avseende utformning av exitskatteregler. Exitskatter i sig har inte ansetts strida mot EG-rätten, vilket kan utläsas från Lasteyrie -domen. I det senare avgjorda N -målet konstaterades att regler om exitskatt i form av uppskovsbeskattning måste anses godkända av EGD, i alla fall då de inte är förenade med alltför hårda krav för den skattskyldige. För att inte strida mot EG-rätten bör värdenedgångar efter utflyttning beaktas samtidigt som krav på säkerhet och dylikt inte får ställas på den skattskyldige.

Artikel 13 i OECD:s modellavtal gällande kapitalvinster reglerar inte problematiken kring olika staters bestämmelser om kapitalskatt skall tas ut eller på vilket sätt kapitalvinst skall beskattas. Artikeln reglerar i stället hur skatteanspråket avseende kapitalvinst skall fördelas mellan staterna. Det är inte alltför ovanligt att de svenska skatteavtalen skiljer sig från OECD:s modellavtal i vissa avseenden.  Begränsningarna i Sveriges beskattningsrätt innebär ofta en inskränkning i de antal år som Sverige har rätt att beskatta kapitalvinster och/eller att svenska delägarrätter samt andelar endast omfattas av den svenska beskattningsrätten.

Utvidgningen av tioårsregeln är verkningslös eftersom de svenska skatteavtalen är formulerade på ett sätt som leder till att Sverige förhindras att utöva sin beskattningsrätt enligt tioårsregeln, som avtalen föreskriver. Tioårsregeln har inte effektiviserats med hjälp av utvidgningen till att även omfatta utländska andelar på grund av skatteavtalens neutraliserande effekt. Skatteavtalen leder till att tioårsregeln är verkningslös och för att syftet med den utvidgade tioårsregeln skall uppnås måste Sverige omförhandla sina skatteavtal.

Om en skattskyldig person vid utflyttning behandlas negativt av tioårsregeln i jämförelse med en skattskyldig person som fortsätter vara bosatt i Sverige, kan regeln fungera hindrande. Eftersom beskattning av kapitalvinst enligt tioårsregeln sker på samma sätt för den utflyttade personen som för den i Sverige kvarvarande personen föreligger ingen negativ särbehandling, vilket innebär att regeln är förenlig med EG-rätten.

Tioårsregeln bör ersättas av ett system bestående av exitbeskattning med möjlighet till uppskov, vilket vi betraktar som en mer ändamålsenlig lösning. Vår utredning påvisar att förslaget uppnår samma syfte som tioårsregeln strävar efter samtidigt som det framstår förenligt med EG-rätten. Problematiken avseende skatteflykt och skatteundandragande som tioårsregeln kan medföra är dock inte löst i sin helhet i och med det framställda förslaget. Problematiken med skatteflykt och skatteundandragande vid utflyttningssituationer kvarstår så länge Sveriges skatteavtal inte omförhandlas.

The aim of this thesis is to investigate whether the ten-year-rule in chapter 3 section 19 of the Income Tax Law is contrary to EC-law. The consequences of the extended rule in connection with international contract law regarding taxation agreement are furthermore investigated.

The lack of complete harmonization within tax law in the EU brings case law from the European Court of Justice into a position of great importance since it serves as guidance for the member states. Tax rules in national law may not be constructed in a way that is contrary to the right of free movement in the EC-treaty.

A general explanation of the ten-year-rule is that capital gains which arise from disposal of assets shall be subject to Swedish tax during a ten-year period following emigration from Sweden. The former wording of the ten-year-rule has not been working appropriately. The present outline of the ten-year-rule also comprises foreign shares if they were acquired during a period when the taxpayer was liable to unlimited taxation in Sweden. The aim of the ten-year-rule is to hinder taxpayers avoiding paying governmental taxes after emigration.

Exit tax is a synonym for emigration tax. Exit tax regarding capital leads to taxation of gains that has not yet been subject to realization due to the taxpayer’s emigration. The ten-year-rule can be regarded as an exit tax since it is based on an extended domicile principle.

Rules regarding exit tax of capital gains are generally difficult to justify because of the various requirements to be fulfilled in order to comply with EC-law. ECJ has through case law enacted certain requirements regarding construction of exit tax rules in national law. From the judgment of the Lasteyrie -case it can be understood that exit taxes per se is not contrary to EC-law. The later ruled N -case established that exit tax rules supplemented with a possibility of tax deferral has to be considered approved by ECJ, at least when not combined with far too strict requirements for the taxpayer. In order for exit tax rules in national law not to be contrary to EC-law shall rate decrease be considered after emigration and security requirements cannot be demanded.

Article 13 of the OECD's Model Tax Convention regarding capital gains does not regulate if capital gains shall be taxed or in what way capital gains shall be taxed. Instead the article regulates how the tax claim regarding capital gains shall be divided between the contractual parties. It is not uncommon that the Swedish taxation agreements are in some aspects different from the Model Tax Convention. Limitations of the Swedish tax claim often leads to restriction in the time period in which Sweden has the right to confer taxation of capital gains and/or that Swedish shares only are included in the Swedish tax claim.

The extension of the ten-year-rule is ineffective since the Swedish taxation agreements are constructed in a way that leads to Sweden being prevented from practicing the tax claim according to the ten-year-rule which the agreement prescribes. The extension to also include foreign shares in the ten-year-rule has not made the rule more efficient due to the neutralizing effect of the taxation agreements. The Swedish taxation agreements affect the ten-year-rule to become inoperative and in order for the extended rule to be effective, Sweden has to renegotiate the agreements.   

If an emigrating taxpayer is treated in a less favorable manner in comparison with a taxpayer keeping its residence in Sweden due to the ten-year-rule, the rule can be considered as a hindrance. Since taxation of capital gains in accordance with the ten-year-rule is conducted in the same manner for the emigrating person as for the person remaining in Sweden, no derogatory treatment exists which means that the rule is compatible with EC-law.

The ten-year-rule should be replaced by a system consistent of exit tax rules combined with an opportunity for tax deferral, which we consider to be an appropriate solution. Our investigation demonstrates that this solution achieves the same purpose as the ten-year-rule is striving for at the same time as it seems to be in compliance with EC-law. The difficulty regarding tax avoidance and tax evasion that the ten-year-rule might contribute to is however not completely solved by this presented solution. The problem regarding tax avoidance and tax evasion remains as long as Swedish taxation agreements are not renegotiated.

Jurčáková, Renata. "Mezinárodní zdanění dividend." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241505.

Faria, Bianca Castellar de. "A recepção dos tratados internacionais em matéria tributária pelo ordenamento jurídico brasileiro." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/7500.

Hansen, Ida, and Viktoria Lin. "China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1140.

China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain.

Under the old income tax regime, corporations on the Chinese market were taxed under two different systems, one for domestic enterprises and one for foreign invested enterprises and foreign enterprises. With the new Corporate Income Tax Law, these two systems were merged and new concepts introduced. The new income tax law includes important articles that affect the transfer pricing regime in China. The OECD’s transfer pricing regulations have served as a model when China first started to regulate their transfer pricing, there are consequently similarities between the two.

Multinational corporations consider the issue of transfer pricing as the most important issue in their international taxation. It is important both from the aspect of being the most effective way to maximize the world profit of the corporation and also in the aspect that an adjustment due to inaccuracies in the corporation’s transfer prices can be expensive. The Chinese transfer pricing system is considered to be young in comparison with other jurisdictions, for example the United States. The Chinese government and its tax authorities have in recent years put a lot of effort in improving the transfer pricing system and its execution. Due to the amount of loss in tax revenue that is believed to be due to transfer pricing measures, the issue is considered to be of outmost importance.

The requirement on transfer pricing documentation has been an important issue for MNCs on the Chinese market, especially now when there is an interest levy on adjustments made through an audit. Since the current regulation on documentation is still quite vague, it constitutes an uncertainty for both taxpayers and tax authorities. However, an issuing of a clearer regulation on documentation requirements have long been anticipated but not yet released, although clarifying measures have been taken through the Corporate Income Tax Law and newly issued circulars during 2007.

Giroux, André François. "The settlement of international environmental trade dispute in GATT : a case study of the European Union - United States gas guzzler tax Dispute." Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=26446.

Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.

Peerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.

He, You-Fin. "The concept of controlled foreign company and its complience with the EU-law : Does the Swedish chapter 39a Income Tax Act constitute a breach on freedom of establishment?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15553.

Kallergis, Andréas. "La compétence fiscale." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D073.

Costache, George Daniel. "Rethinking traditional source concepts in a digital economy." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-383617.

Colombo, Daniel Gama e. "Economic analysis of innovation tax incentives in Brazil: essays on the impacts of law 11,196/05 on industrial innovation." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12140/tde-01092017-171755/.

Elmlid, Eric. "The remuneration for intra group services : A study of issues that have caused disagreements between taxpayers and tax authorities." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11106.

This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. There are several factors that could cause issues for services rendered from a GSC.

GSCs render services to the members of a MNE. These types of services are often managerial, supervisory, marketing, or other kinds of services, which are preformed more efficiently if centralized in the MNE rather than if each member of the MNE would perform the services themselves. The research has shown three specific issues that have caused problems for MNEs: When is a service chargeable? Is the applied method for charging appropriate? And, how should the remuneration be determined? The concerned countries have different rules and regulations towards dealing with these issues, which have caused problems for MNE operating in these countries.

There is no other category of transaction that has caused as much disagreement between taxpayers and tax authorities as intra group services. Countries seem to have different approaches towards when services are chargeable, which in situations create disputes between taxpayers and the countries’ tax authorities.

The appropriate method for charging is dependent of the concerned countries. Three of the countries have a negative attitude towards indirect charging, while one has no preference. Consequently, this has caused problems for MNE to price services.

Three of the countries apply the OECD’s recommendations, when determine the appropriate pricing method. OECD has a hierarchy of the methods, whereas USA applies the best method rule, which means that they have no preference over a certain pricing method. The most common methods for pricing services are the cost plus method and the transactional net margin method. However, there are situations where some of the countries do not approve a profit element in the charge. In these situations, the OECD‘s recommendations do not provide a clear and straight answer, whereas the US Regulations have very strict and clear regulations when a service should be charged without a profit element.

There could be many factors to why countries have different interpretations: ambiguous recommendations from the OECD; subjective opinions from governments, tax authorities and courts; protectionism; language barriers; accounting standards; the differences in the legal value of the OECD recommendations; and probably other factors which has not been considered. Inferentially, the OECD should be more open to a “US approach”, by giving more clear, precise and direct recommendations. A “US approach” gives more predictability to practitioners. Direct, clear and precise recommendations will give less room for interpretation, thus, less confusion in practice. Even if this has to be accepted by countries it should lead to less confusion and hopefully decrease double taxation for MNEs.

Monteiro, Alexandre Luiz Moraes do Rêgo. "A arbitragem como mecanismo suplementar de solução de controvérsias nos acordos contra a bitributação celebrados pelo Brasil." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-10122014-133105/.

Neto, Luís Flávio. "Os \"contextos\" na interpretação e aplicação de acordos de bitributação." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11122015-075830/.

Teixeira, Alexandre Antonio Alkmim. "Convenções para evitar a dupla-tributação e os princípios dos tratados de comércio internacional." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-04012011-142248/.

Carendi, Isabel, and Maria Lilliestierna. "Associated Enterprises : What is the meaning of “participation in control”?" Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-550.

När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. För att kunna fastställa vilket som är rätt marknadspris och därigenom kunna ta ut rätt skatt är de flesta länder bundna av dubbelbeskattningsavtal, som vanligtvis är utformade efter OECD: s modellavtal. I artikel 9 i detta modellavtal finns regler om internprissättning och där definieras ”Armlängdsprinci-pen”, som säger att prissättningen ska följa de marknadsmässiga principerna. Vid en från marknadspris avvikande prissättning måste det konstateras om bolagen är relaterade eller ej, då reglerna för internprissättning endast gäller relaterade bolag. Enligt OECD: s modellav-tal kan bolag vara relaterade på grund av kontroll genom kapital, ledning eller annan kon-troll, och det är det sista kriteriet, begreppet ”annan kontroll”, som skapar störst förvirring. Varken OECD: s artikel 9 eller modellavtalet som sådant innehåller någon definition av be-greppet och det står inte heller att läsa hur de tre kriterierna förhåller sig till varandra. Vida-re saknas vägledning om vilka situationer som omfattas av artikeln.

Enligt Art 3(2) i modellavtalet ska odefinierade termer tolkas enligt nationell lagstiftning om inte omständigheterna kräver annorlunda. Art. 9 ges ofta en vidare definition än den given i OECD:s modellavtal, vilket kan resultera i en inkorrekt skattesituation. Eftersom dubbelbeskattningsavtalet endast rör justering av dubbelbeskattning, kan en justering inte äga rum genom användande av modellavtalet. Genom att utvidga beskattningsrätten, bryter länderna mot den gyllene regeln, vilken de flesta dubbelbeskattningsavtal bygger på, att ett dubbelbeskattningsavtal aldrig kan användas för att utvidga beskattningsrätten, endast in-skränka denna. Syftet med uppsatsen är att undersöka hur man kan ge kontrollbegreppet en riktig definition som överensstämmer med Art. 9. Eftersom tolkning via nationell lag kan ge oönskade resultat, kräver omständigheterna ett annorlunda tolkningssätt. Genom att ge kontrollbegreppet en autonom konventions tolkning som reflekterar syftet och bakgrunden till Art. 9, undviks problemet.

When associated enterprises situated in different countries sell goods and services between themselves, the transfer price may, because of different reasons, diverge from the market price. The divergence may be a consequence of tax planning, but it may also arise from other circumstances. To determine the right market price and thereby be able to make a correct taxation, most countries are committed to double taxation agreements, which are usually designed after the OECD Model Convention (hereafter OECD MC). Art. 9 of the convention provides for transfer pricing regulations and in this article the “arm’s length principle” is defined, stating that the pricing should be set according to the market price principles. When the transfer price diverges from the market price it must be established if the enterprises are associated or not, since the transfer pricing regulations only applies to associated enterprises. According to the OECD MC enterprises may be associated through capital, management or control, and it is the last notion, the notion of “control” that creates the greatest confusion. Neither in Art. 9 nor in the rest of the OECD MC, a definition of the notion exists, and it is nowhere stated how the criteria relate to each other. Further-more, guidance is missing describing in which situations the article is meant to be applica-ble.

According to Art. 3(2) OECD MC, undefined terms shall be interpreted according to domestic law, unless the context otherwise requires. Art. 9 is often given a wider definition than the one provided in the OECD MC when domestic interpretation is used, which may result in an incorrect tax situation. Since the double taxation agreement only deals with the adjustment of double taxation, an adjustment cannot be justified by the use of the OECD MC. By broadening the scope of the article, the countries break the golden rule upon which most double taxation agreements rely, that a double taxation agreement may never be used to expand the right of taxation, only restrict it. The purpose of the thesis is to investigate how to give the term control an appropriate definition in line with Art. 9. Since the use of domestic interpretation may give unwanted results, the context requires an alternative way of interpretation. By giving the notion of control an autonomous treaty interpretation that reflects the purpose and context of Art. 9, the problem is avoided.

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International tax law llm.

Part of: Law

The International Tax Law LLM is widely regarded as one of the leading tax programmes in the world. It consistently attracts high-calibre international students from jurisdictions around the world. Their varied academic and professional perspectives enrich the learning experience and provide many opportunities for networking.

• Study on a programme regarded as one of the  leading tax programmes in the world
• Develop your skills, whether you intend to enter or return to private practice, in-house employment or government service
• Selected modules and dissertations can be used to prepare for the  Advanced Diploma in International Taxation (ADIT) exam papers.

Prospective students from Thailand should apply instead to the Tax Law LLM , which is accredited in Thailand. The structure of the programmes is the same except for the degree titles. Students cannot apply for both programmes.

Interested to find out more? Catch up on our Tax Law programme webinar with Dr Bernard Schneider here .

Study options

• Full-time September 2024 | 1 year
• Part-time September 2024 | 2 years

What you'll study

The International Tax Law LLM provides a comprehensive programme of study in tax law with a strong international and comparative focus. International taxation has grown in importance and salience in recent years, and the LLM programme is designed to give students a thorough grounding in both substantive tax rules and tax policy and to equip them for future practice. We offer a range of international, jurisdiction specific and subject specific modules, all of which are taught by leading academics and practitioners.

You will be offered a varied selection of taught modules from which you can choose, enabling you to gear your qualification to your desired career trajectory. You do not have to choose your modules until you have had the opportunity to learn about them in greater detail during your comprehensive induction period.

Please note that not all elective modules will be offered every year.

You will have access to an excellent series of lectures in  Critical Thinking and Writing in Law to help you to improve your writing and research in law skills.

We only allow one application from our range of LLM programmes so please ensure you apply for your main programme of interest. Please note you can request to change programme at offer stage via your MYSIS admissions portal and also request this after enrolment via the School of Law Taught Programme office.

Join  the Queen Mary Network and speak to our community about this programme.

You will need to complete 180 credits in total:

Full year programme:

• 180 credits of taught modules (this can include a 30-credit elective dissertation)

Please see the link to the academic year plan for an idea of the structure of the programme and key periods of assessment:

• September 2023 Full year programme

Draft timetables

• PG Law programme draft timetable semester A23 [PDF 815KB]
• PG Law programme draft timetable semester B23 [PDF 721KB]
• PG Law programme draft timetable semester C23 [PDF 617KB]

Prospective students from Thailand should apply instead to the  Tax Law LLM , which is accredited in Thailand. The structure of the two programmes is the same except for the degree titles. Students cannot apply for both programmes.

Online Masters Open Event

Join us online for our next Masters Open Event on Friday 31 May 2024 where you can find out more about student life and study at Queen Mary

View the full list of modules on this programme .

• You will be assessed by a range of methods combining examinations and coursework which will be fully explained in your student pack available during induction.
• You will undertake more self-directed research and writing in completing your dissertation.

Read our  FAQs for more information about applying to us .

I would recommend this programme to anyone interested in bolstering their knowledge in Tax Law with an international and comparative focus. — Mauricio Ramírez Sepúlveda, International Tax Law LLM (2023)

You will be taught in a mixture of formal lectures and small group seminars. The seminars are designed to generate informed discussion around set topics, and may involve student presentations and group exercises as well as open discussion. 

You will have a team of advisers to support you, including the LLM and Research Directors, your dissertation supervisor and tutors and your module convenors.

Dr Bernard Schneider

BA, JD, LLM (Taxation), MIA, PhD

Dr Schneider is Senior Lecturer in International Tax Law, Academic Director of the Institute of Tax Law and Director of the International Tax Law LLM at the Centre for Commercial Law Studies. He teaches international and comparative, US and Chinese taxation. Dr Schneider’s main research interests are in the areas of international and comparative tax law, tax administration and procedure, the taxation of individuals, taxation in emerging and developing countries and the US and Chinese tax systems. He wrote his PhD thesis on the development of the Chinese income tax system.

Professor Christiana HJI Panayi

Professor Panayi has published extensively in the area of EU and international tax law. She has designed and conducted workshops on international and EU tax law for Her Majesty’s Revenue and Customs, the UK Treasury and various European organisations and accounting firms.

Dr Vasiliki Koukoulioti

LLB, LLM, PhD

Dr Koukoulioti is Lecturer in Tax Law and teaches Tax and Technology, International Tax Law and Transfer Pricing at the Center for Commercial Law Studies. Her main research interests are in the areas of tax law and technology, international tax law and tax policy. She wrote her PhD thesis on the application of the benefit principle in a globalised economy. She is a Greek qualified lawyer and has practiced tax law for several years.

Mr Richard Walters

LLB (Hons), MA, Diploma in EU Law, Barrister

Mr Walters has been involved in many notable cases including eight House of Lords/Supreme Court cases. He was the lead lawyer in the bill team which introduced Stamp Duty Land Tax and the reform of taxation of pensions. He also worked on secondment at the Attorney General’s Office.

Where you'll learn

• Free access to online databases and collections including: LexisNexis, Westlaw, Justis, Eur-lex, Hein-Online and many more
• The Postgraduate School of Law Centre in Lincoln's Inn Fields and the Graduate Centre at Mile End
• Queen Mary’s excellent Law Library and European Documentation Centre
• Access to the University of London’s Institute of Advanced Legal Studies (IALS) and the Library at Senate House

Teaching is primarily based at the School of Law's postgraduate centre, the Centre for Commercial Law Studies (CCLS), located in   Lincoln's Inn Fields . This area is home to numerous barristers’ chambers and law firms and is a short walk from the Royal Courts of Justice. Our academics and students interact with leading legal professionals, many of whom regularly teach and take part in our seminars and conferences.

Depending on the modules you choose, you may also have classes at the  Mile End Campus   or at one of the Queen Mary central campus locations ( Charterhouse Square   or   West Smithfield ).

About the School

The school of law.

The School of Law is part of Queen Mary University of London, a member of both the University of London and the  Russell Group.   The School was ranked 7th in the UK and 32nd in the world by QS World University Rankings by Subject 2023 , and 10th in the UK  and 50th in world in the Times Higher Education World University Rankings 2024 by subject .

The School of Law has consistently been ranked in the top 10 law schools in the UK for the quality of our research and teaching, and many of our internationally recognised staff act as advisers to governments, industry and NGOs, both nationally and internationally.

The School's central focus is on the role of law and its institutions in contemporary international society. The School of Law is divided into two organisational units: the Department of Law and the Centre for Commercial Law Studies (CCLS). The School of Law hosts the largest and most diverse LLM programme in the UK.

School of Law

• Tel: +44 (0)20 7882 8223

Career paths

This programme will enhance your career options by allowing you to specialise in the highly sought after interdisciplinary areas of law, economics and finance. There is a very high rate of employment of our students within six months of graduation. We have specialist career advisers who organise events and assist with finding internship opportunities at UK and international law firms and other employers.

Graduates of this programme have gone on to work as:

• an Indirect Tax Senior Manager in Ernst & Young.
• a Managing Partner of SK Attorneys.
• a Tax Director for Africa, Middle East & Central Asia for Alstom.

After graduating from Queen Mary, you join our network of alumni from over 100 countries , and get access to exclusive benefits and networking opportunities.

The deeper understanding that I achieved has strengthened my career as I feel confident that I have a new standpoint from which I can look at practical issues and solve them with relevant materials to support any conclusion I arrive at. — Mauricio Ramírez Sepúlveda, International Tax Law LLM (2023)

Fees and funding

Full-time study.

September 2024 | 1 year

• Home: £18,850
• Overseas: £29,950 EU/EEA/Swiss students

Conditional deposit

Overseas: £2000 Information about deposits

Part-time study

September 2024 | 2 years

• Home: £9,450
• Overseas: £15,000 EU/EEA/Swiss students

Queen Mary alumni can get a £1000, 10% or 20% discount on their fees depending on the programme of study. Find out more about the Alumni Loyalty Award

There are a number of ways you can fund your postgraduate degree.

School of Law scholarships

The School of Law offers a range of scholarships for Law Masters programmes each year, including the new School of Law Postgraduate Scholarships . Full details are made available on the law funding page from October – November each year.

Other sources of funding

• Scholarships and bursaries
• Postgraduate loans (UK students)
• Country-specific scholarships for international students

Our Advice and Counselling service offers specialist support on financial issues, which you can access as soon as you apply for a place at Queen Mary. Before you apply, you can access our funding guides and advice on managing your money:

• Advice for UK and EU students
• Advice for international students

Entry requirements

Degree requirements.

Law graduates with a 2:2 honours degree who also have other legal qualifications and/or substantial professional legal experience may also qualify.

Other routes

Non-law graduates with a minimum second class honours degree, that have also obtained a Merit (or 60 per cent) in the Common Professional Examination (CPE) or Graduate Diploma in Law (GDL) recognised by the UK professional bodies, may also qualify. Non-law graduates may also be considered on the basis of exceptional professional experience (of at least five years) in a legal area or an area directly related to their programme of study.

Find out more about how to apply for our postgraduate taught courses.

International

Afghanistan We normally consider the following qualifications for entry to our postgraduate taught programmes: Master Degree from a recognised institution. UK 1st class degree: 90%; or GPA 3.7 out of 4.0 UK 2:1 degree: 80%; or GPA 3.0 out of 4.0 UK 2:2 degree: 70%; or GPA 2.4 out of 4.0

Albania We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 7 out of 10

Algeria We normally consider the following qualifications for entry to our postgraduate taught programmes: Licence; Diplome de [subject area]; Diplome d'Etudes Superieures; Diplome de Docteur end Pharmacie; or Diplome de Docteur en Medecine from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Angola We normally consider the following qualifications for entry to our postgraduate taught programmes: Grau de Licenciado/a (minimum 4 years) from selected institutions. UK 1st class degree: 17 out of 20 UK 2:1 degree: 15 out of 20 UK 2:2 degree: 13 out of 20

Argentina We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo/ Grado de Licenciado/ Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 9 out of 10 UK 2:1 degree: 7.5 out of 10 UK 2:2 degree: 6.5 out of 10

Armenia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma from a recognised institution. UK 1st class degree: 87 out of 100 UK 2:1 degree: 75 out of 100 UK 2:2 degree: 61 out of 100

Australia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) or Bachelor Honours degree from a recognised institution. UK 1st class degree: High Distinction; or First Class with Honours UK 2:1 degree: Distinction; or Upper Second Class with Honours UK 2:2 degree: Credit; or Lower Second Class with Honours

Austria We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 1.5 out of 5.0 UK 2:1 degree: 2.5 out of 5.0 UK 2:2 degree: 3.5 out of 5.0

The above relates to grading scale where 1 is the highest and 5 is the lowest.

Azerbaijan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma from a recognised institution. UK 1st class degree: 90%; or GPA 4.7 out of 5 UK 2:1 degree: 80%; or GPA 4 out of 5 UK 2:2 degree: 70%; or GPA 3.5 out of 5

Bahamas We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from the University of West Indies. UK 1st class degree: First Class Honours UK 2:1 degree: Upper Second Class Honours UK 2:2 degree: Lower Second Class Honours

Bahrain We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0; or 90 out of 100 UK 2:1 degree: GPA 3.0 out of 4.0; or 80 out of 100 UK 2:2 degree: GPA 2.3 out of 4.0; or 74 out of 100

Bangladesh We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from selected institutions. UK 1st class degree: GPA 3.2 to 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 to 3.3 out of 4.0 UK 2:2 degree: GPA 2.3 to 2.7 out of 4.0

Offer conditions will vary depending on the institution you are applying from.  For some institutions/degrees we will ask for different grades to above, so this is only a guide. 

Barbados We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from the University of West Indies, Cave Hill or Barbados Community College. UK 1st class degree: First Class Honours*; or GPA 3.7 out of 4.0** UK 2:1 degree: Upper Second Class Honours*; or GPA 3.0 out of 4.0** UK 2:2 degree: Lower Second Class Honours*; or GPA 2.4 out of 4.0**

*relates to: the University of West Indies, Cave Hill.

**relates to: Barbados Community College.

Belarus We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma (minimum 4 years) from a recognised institution. UK 1st class degree: 9 out of 10; or 4.7 out of 5 UK 2:1 degree: 7 out of 10; or 4 out of 5 UK 2:2 degree: 5 out of 10; or 3.5 out of 5

Belgium We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) from a recognised institution. UK 1st class degree: 80% or 16/20*; or 78%** UK 2:1 degree: 70% or 14/20*; or 72%** UK 2:2 degree: 60% or 12/20*; or 65%**

*Flanders (Dutch-speaking)/ Wallonia (French-speaking) **German-speaking

Belize We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from the University of West Indies. UK 1st class degree: First Class Honours UK 2:1 degree: Upper Second Class Honours UK 2:2 degree: Lower Second Class Honours

Benin We normally consider the following qualifications for entry to our postgraduate taught programmes: Maitrise or Masters from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Bolivia We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Bachiller Universitario or Licenciado / Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 85%* or 80%** UK 2:1 degree: 75%* or 70%** UK 2:2 degree: 65%* or 60%**

*relates to: Titulo de Bachiller Universitario

**relates to: Licenciado / Titulo de [subject area] 

Bosnia and Herzegovina We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8.5 out of 10 UK 2:2 degree: 7.5 out of 10

Botswana We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 5 years) or Master Degree from the University of Botswana. UK 1st class degree: 80% UK 2:1 degree: 70% UK 2:2 degree: 60%

Brazil We normally consider the following qualifications for entry to our postgraduate taught programmes: Título de Bacharel / Título de [subject area] or Título de Licenciado/a (minimum 4 years) from a recognised institution. UK 1st class degree: 8.25 out of 10 UK 2:1 degree: 7.5 out of 10 UK 2:2 degree: 6.5 out of 10

The above grades assumes that the grading scale has a pass mark of 5.

Brunei We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours degree from a recognised institution. UK 1st class degree: First Class Honours UK 2:1 degree: Upper Second Class Honours UK 2:2 degree: Lower Second Class Honours

Bulgaria We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 5.75 out of 6.0 UK 2:1 degree: 4.75 out of 6.0 UK 2:2 degree: 4.0 out of 6.0

Burundi We normally consider the following qualifications for entry to our postgraduate taught programmes: Diplome d'Etudes Approfondies from a recognised institution. UK 1st class degree: 85%; or 16 out of 20 UK 2:1 degree: 75%; or 14 out of 20 UK 2:2 degree: 60%; or 12 out of 20

Cambodia We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 80%; or GPA 3.5 out of 4.0 UK 2:1 degree: 70%; or GPA 3.0 out of 4.0 UK 2:2 degree: 60%; or GPA 2.35 out of 4.0

Cameroon We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree; Licence; Diplome d'Etudes Superieures de Commerce; Diplome d'Ingenieur de Conception/ Travaux; Doctorat en Medecine/ Pharmacie; or Maitrise or Master 1 from selected institutions. UK 1st class degree: 16 out of 20; or GPA 3.6 out of 4.0 UK 2:1 degree: 14 out of 20; or GPA 3.0 out of 4.0 UK 2:2 degree: 12 out of 20; or GPA 2.5 out of 4.0

Canada We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Bachelor Honours Degree from a recognised institution. UK 1st class degree: GPA 3.6 out of 4.0 UK 2:1 degree: GPA 3.2 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Chile We normally consider the following qualifications for entry to our postgraduate taught programmes: Grado de Licenciado en [subject area] or Titulo (Professional) de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 6.5 out of 7 UK 2:1 degree: 5.5 out of 7 UK 2:2 degree: 5 out of 7

China We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from selected institutions. UK 1st class degree: 85 to 95% UK 2:1 degree: 75 to 85% UK 2:2 degree: 70 to 80%

Offer conditions will vary depending on the institution you are applying from.  

Colombia We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado en [subject area] or Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 4.60 out of 5.00 UK 2:1 degree: 4.00 out of 5.00 UK 2:2 degree: 3.50 out of 5.00

Congo, Dem. Rep. of We normally consider the following qualifications for entry to our postgraduate taught programmes: Diplome d'Etudes Approfondies or Diplome d'Etudes Speciales from a recognised institution. UK 1st class degree: 16 out of 20; or 90% UK 2:1 degree: 14 out of 20; or 80% UK 2:2 degree: 12 out of 20; or 70%

Congo, Rep. of We normally consider the following qualifications for entry to our postgraduate taught programmes: Diplome d'Etudes Superieures or Maitrise from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Costa Rica We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachiller or Licenciado from a recognised institution. UK 1st class degree: 9 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 7.5 out of 10

Croatia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Advanced Diploma of Higher Education Level VII/1 (Diploma - Visoko obrazovanje) from a recognised institution. UK 1st class degree: 4.5 out of 5 UK 2:1 degree: 4 out of 5 UK 2:2 degree: 3 out of 5

Cuba We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado/ Arquitecto/ Doctor/ Ingeniero from a recognised institution. UK 1st class degree: 4.7 out of 5 UK 2:1 degree: 4 out of 5 UK 2:2 degree: 3.5 out of 5

Cyprus We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 8 out of 10; or GPA 3.7 out of 4.0 UK 2:1 degree: 7.0 out of 10; or GPA 3.0 out of 4.0 UK 2:2 degree: 6.0 out of 10; or GPA 2.5 out of 4.0

Czech Republic We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) from a recognised institution. UK 1st class degree: 1.2 out of 4 UK 2:1 degree: 1.5 out of 4 UK 2:2 degree: 2.5 out of 4

The above relates to grading scale where 1 is the highest and 4 is the lowest.

Denmark We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor degree from a recognised institution. UK 1st class degree: 12 out of 12 (2007 onwards); or 11 out of 13 (before 2007) UK 2:1 degree: 7 out of 12 (2007 onwards); or 8 out of 13 (before 2007) UK 2:2 degree: 4 out of 12 (2007 onwards); or 7 out of 13 (before 2007)

Dominican Republic We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado/ Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 95/100 UK 2:1 degree: 85/100 UK 2:2 degree: 78/100

Ecuador We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado / Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 90%; or 9/10; or 19/20; or GPA 3.7 out of 4.0 UK 2:1 degree: 80%; or 8/10; or 18/20; or GPA 3.0 out of 4.0 UK 2:2 degree: 70%; or 7/10; or 14/20; or GPA 2.4 out of 4.0

Egypt We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions. UK 1st class degree: 85%; or GPA 3.7 out of 4 UK 2:1 degree: 75%; or GPA 3.0 out of 4 UK 2:2 degree: 65%; or GPA 2.5 out of 4

El Salvador We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado/ Titulo de [subject area] (minimum 5 years) from a recognised institution. UK 1st class degree: 8.5 out of 10 UK 2:1 degree: 7.5 out of 10 UK 2:2 degree: 6.5 out of 10

Eritrea We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.4 out of 4.0

Estonia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree; University Specialist's Diploma; or Professional Higher Education Diploma from a recognised institution. UK 1st class degree: 4.5 out of 5 UK 2:1 degree: 3.5 out of 5 UK 2:2 degree: 2 out of 5

The above grades assumes that 1 is the pass mark. 

Eswatini We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 80% UK 2:1 degree: 70% UK 2:2 degree: 60%

Ethiopia We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Fiji We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from one of the following institutions: Fiji National University, the University of Fiji, or the University of South Pacific, Fiji. UK 1st class degree: GPA 4.0 out of 5.0*; or overall grade A with High Distinction pass**; or GPA 4.0 out of 4.5*** UK 2:1 degree: GPA 3.33 out of 5.0*; or overall grade B with Credit pass**; or GPA 3.5 out of 4.5*** UK 2:2 degree: GPA 2.33 out of 5.0*; or overall grade S (Satisfactory)**; or GPA 2.5 out of 4.5***

*relates to Fiji National University

**relate to the University of Fiji

***relates to the University of South Pacific, Fiji

Finland We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree/ Kandidaatti/ Kandidat (minimum 180 ECTS credits) from a recognised institution; or Bachelor degree (Ammattikorkeakoulututkinto/ Yrkeshögskoleexamen) from a recognised University of Applied Sciences. UK 1st class degree: 4.5 out of 5; or 2.8 out of 3 UK 2:1 degree: 3.5 out of 5; or 2 out of 3 UK 2:2 degree: 2.5 out of 5; or 1.4 out of 3

France We normally consider the following qualifications for entry to our postgraduate taught programmes: Licence; Grade de Licence; Diplome d'Ingenieur; or Maitrise from a recognised institution. UK 1st class degree: 14 out of 20 UK 2:1 degree: 12 out of 20 UK 2:2 degree: 11 out of 20

Gambia We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 80%; or GPA 4.0 out of 4.3 UK 2:1 degree: 67%; or GPA 3.3 out of 4.3 UK 2:2 degree: 60%; or GPA 2.7 out of 4.3

Georgia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma (minimum 4 years) from a recognised institution. UK 1st class degree: 91 out of 100; or 4.7 out of 5 UK 2:1 degree: 81 out of 100; or 4 out of 5 UK 2:2 degree: 71 out of 100; or 3.5 out of 5

Germany We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) from a recognised institution. UK 1st class degree: 1.5 out of 5.0 UK 2:1 degree: 2.5 out of 5.0 UK 2:2 degree: 3.5 out of 5.0

Ghana We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: First Class UK 2:1 degree: Second Class (Upper Division) UK 2:2 degree: Second Class (Lower Division)

Greece We normally consider the following qualifications for entry to our postgraduate taught programmes: Degrees from recognised selected institutions in the University sector or Degrees (awarded after 2003) from recognised Technological Educational Institutes. UK 1st class degree: 8 out of 10*; or 9 out of 10** UK 2:1 degree: 7 out of 10*; or 7.5 out of 10** UK 2:2 degree: 6 out of 10*; or 6.8 out of 10**

*Relates to degrees from the University Sector. **Relates to degrees from Technological Educational Institutes.

Grenada We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from the University of West Indies. UK 1st class degree: First Class Honours UK 2:1 degree: Upper Second Class Honours UK 2:2 degree: Lower Second Class Honours

Guatemala We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado / Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 90% UK 2:1 degree: 80% UK 2:2 degree: 70%

The above grades assumes that the pass mark is 61% or less.

Guinea We normally consider the following qualifications for entry to our postgraduate taught programmes: Master; Maitrise; Diplome d'Etudes Superieures; or Diplome d'Etudes Approfondies from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Guyana We normally consider the following qualifications for entry to our postgraduate taught programmes: Graduate Diploma (Postgraduate) or Masters degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.4 out of 4.0

Honduras We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado/a / Grado Academico de Licenciatura (minimum 4 years) from a recognised institution. UK 1st class degree: 90%; or 4.7 out of 5; or GPA 3.7 out of 4.0 UK 2:1 degree: 80%; or 4.0 out of 5; or GPA 3.0 out of 4.0 UK 2:2 degree: 70%; or 3.5 out of 5; or GPA 2.4 out of 4.0

Hong Kong We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours Degree from selected institutions. UK 1st class degree: First Class Honours UK 2:1 degree: Upper Second Class Honours UK 2:2 degree: Lower Second Class Honours

Hungary We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor degree (Alapfokozat) or University Diploma (Egyetemi Oklevel) from a recognised institution. UK 1st class degree: 4.75 out of 5 UK 2:1 degree: 4 out of 5 UK 2:2 degree: 3.5 out of 5

Iceland We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor degree (Baccalaureus or Bakkalarprof) from a recognised institution. UK 1st class degree: 8.25 out of 10 UK 2:1 degree: 7.25 out of 10 UK 2:2 degree: 6.5 out of 10

India We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from selected institutions. UK 1st class degree: 75% to 80% UK 2:1 degree: 60% to 70% UK 2:2 degree: 50% to 60%

Offer conditions will vary depending on the institution you are applying from.  For some institutions/degrees we will ask for different grades to above, so this is only a guide.  

For India, offers may be made on the GPA scale.

We do not consider the Bachelor of Vocation (B. Voc.) for Masters entry.

Indonesia We normally consider the following qualifications for entry to our postgraduate taught programmes: Sarjna I (S1) Bachelor Degree or Diploma IV (D4) (minimum 4 years) from selected degree programmes and institutions. UK 1st class degree: GPA 3.6 to 3.8 out of 4.0 UK 2:1 degree: GPA 3.0 to 3.2 out of 4.0 UK 2:2 degree: GPA 2.67 to 2.8 out of 4.0

Offer conditions will vary depending on the institution you are applying from and the degree that you study.

Iran We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 17.5 to 18.5 out of 20 UK 2:1 degree: 15 to 16 out of 20 UK 2:2 degree: 13.5 to 14 out of 20

Iraq We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from a recognised institution. UK 1st class degree: 85 out of 100 UK 2:1 degree: 75 out of 100 UK 2:2 degree: 60 out of 100

Ireland We normally consider the following qualifications for entry to our postgraduate taught programmes: Honours Bachelor Degree from a recognised institution. UK 1st class degree: First Class Honours UK 2:1 degree: Second Class Honours Grade I UK 2:2 degree: Second Class Honours Grade II

Israel We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 90% UK 2:1 degree: 80% UK 2:2 degree: 65%

Italy We normally consider the following qualifications for entry to our postgraduate taught programmes: Laurea (180 ECTS credits) from a recognised institution. UK 1st class degree: 110 out of 110 UK 2:1 degree: 105 out of 110 UK 2:2 degree: 94 out of 110

Cote D’ivoire (Ivory Coast) We normally consider the following qualifications for entry to our postgraduate taught programmes: Diplome d'Ingenieur; Doctorat en Medicine; Maitrise; Master; Diplome d'Etudes Approfondies; or Diplome d'Etudes Superieures Specialisees from selected institutions. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Jamaica We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from the University of West Indies (UWI) or a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0; or First Class Honours from the UWI UK 2:1 degree: GPA 3.0 out of 4.0; or Upper Second Class Honours from the UWI UK 2:2 degree: GPA 2.4 out of 4.0; or Lower Second Class Honours from the UWI

Japan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions. UK 1st class degree: S overall* or A overall**; or 90%; or GPA 3.70 out of 4.00 UK 2:1 degree: A overall* or B overall**; or 80%; or GPA 3.00 out of 4.00 UK 2:2 degree: B overall* or C overall**; or 70%; or GPA 2.3 out of 4.00

*Overall mark is from the grading scale: S, A, B, C (S is highest mark) **Overall mark is from the grading scale: A, B, C, D (A is highest mark)

Jordan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 85%; or GPA of 3.7 out of 4.0 UK 2:1 degree: 75%; or GPA of 3.0 out of 4.0 UK 2:2 degree: 70%; or GPA of 2.5 out of 4.0

Kazakhstan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma from a recognised institution. UK 1st class degree: 3.8 out of 4.0/4.33; or 4.7 out of 5 UK 2:1 degree: 3.33 out of 4.0/4.33; or 4.0 out of 5 UK 2:2 degree: 2.67 out of 4.0/4.33; or 3.5 out of 5

Kenya We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from a recognised institution. UK 1st class degree: First Class Honours; or GPA 3.6 out of 4.0 UK 2:1 degree: Second Class Honours Upper Division; or GPA 3.0 out of 4.0 UK 2:2 degree: Second Class Honours Lower Division; or GPA 2.4 out of 4.0

Kosovo We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8.5 out of 10 UK 2:2 degree: 7.5 out of 10

Kuwait We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.67 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.67 out of 4.0

Kyrgyzstan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma (minimum 4 years) from a recognised institution. UK 1st class degree: 4.7 out of 5; or GPA 3.7 out of 4 UK 2:1 degree: 4.0 out of 5; or GPA 3.0 out of 4 UK 2:2 degree: 3.5 out of 5; or GPA 2.4 out of 4

Laos We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.4 out of 4.0

Latvia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (awarded after 2002) from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 7.5 out of 10 UK 2:2 degree: 6 out of 10

Lebanon We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree; Licence; or Maitrise from a recognised institution. UK 1st class degree: 90% or Grade A; or GPA 3.7 out of 4.0; or 16 out of 20 (French system) UK 2:1 degree: 80% or Grade B; or GPA 3.0 out of 4.0; or 13 out of 20 (French system) UK 2:2 degree: 70% or Grade C; or GPA 2.5 out of 4.0; or 12 out of 20 (French system)

Lesotho We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours Degree (minimum 5 years total HE study); Masters Degree or Postgraduate Diploma from selected institutions. UK 1st class degree: 80% UK 2:1 degree: 70% UK 2:2 degree: 60%

Liberia We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 90% or GPA 3.7 out of 4.0 UK 2:1 degree: 80% or GPA 3.0 out of 4.0 UK 2:2 degree: 70% or GPA 2.4 out of 4.0

Libya We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions. UK 1st class degree: 85%; or 3.7 out of 4.0 GPA UK 2:1 degree: 75%; or 3.0 out of 4.0 GPA UK 2:2 degree: 65%; or 2.6 out of 4.0 GPA

Liechtenstein We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) from a recognised institution. UK 1st class degree: 5.6 out of 6.0 UK 2:1 degree: 5.0 out of 6.0 UK 2:2 degree: 4.4 out of 6.0

Lithuania We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 180 ECTS credits) from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 7 out of 10

Luxembourg We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Macau We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (Licenciatura) (minimum 4 years) from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Macedonia We normally consider the following qualifications for entry to our postgraduate taught programmes: Diploma of Completed Higher Education - Level VII/1 or Bachelor Degree from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8.5 out of 10 UK 2:2 degree: 7 out of 10

Madagascar We normally consider the following qualifications for entry to our postgraduate taught programmes: Maîtrise; Diplome d'Ingenieur; Diplôme d'Etat de Docteur en Médecine; Diplôme d’Etat de Docteur en Chirurgie Dentaire; Diplôme d'Études Approfondies; Diplôme de Magistère (Première Partie) – also known as Master 1; or Diplôme de Master – also known as Master 2 from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Malawi We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from selected institutions. UK 1st class degree: 80% or GPA 3.7 out of 4.0 UK 2:1 degree: 70% or GPA 3.0 out of 4.0 UK 2:2 degree: 60% or GPA 2.4 out of 4.0

Malaysia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: Class 1; or 3.7 out of 4.0 CGPA UK 2:1 degree: Class 2 division 1; or 3.0 out of 4.0 CGPA UK 2:2 degree: Class 2 division 2; or 2.6 out of 4.0 CGPA

Maldives We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (awarded from 2000) from the Maldives National University. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Malta We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Bachelor Honours Degree from a recognised institution. UK 1st class degree: First Class Honours; or Category I UK 2:1 degree: Upper Second Class Honours; or Category IIA UK 2:2 degree: Lower Second Class Honours; or Category IIB

Mauritius We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: Class I; or 70% UK 2:1 degree: Class II division I; or 60% UK 2:2 degree: Class II division II; or 50%

Offer conditions will vary depending on the grading scale used by your institution.

Mexico We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado/ Titulo (Profesional) de [subject area] from a recognised institution. UK 1st class degree: 9.0 to 9.5 out of 10 UK 2:1 degree: 8.0 to 8.5 out of 10 UK 2:2 degree: 7.0 to 7.5 out of 10

Offer conditions will vary depending on the grading scale your institution uses.

Moldova We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (Diploma de Licenta) from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 6.5 out of 10

Monaco We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Mongolia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from selected institutions. UK 1st class degree: GPA 3.6 out of 4.0; or 90%; or grade A UK 2:1 degree: GPA 3.2 out of 4.0; or 80%; or grade B UK 2:2 degree: GPA 2.8 out of 4.0; or 70%; or grade C

Montenegro We normally consider the following qualifications for entry to our postgraduate taught programmes: Diploma of Completed Academic Undergraduate Studies; Diploma of Professional Undergraduate Studies; or Advanced Diploma of Higher Education from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8.5 out of 10 UK 2:2 degree: 7 out of 10

Morocco We normally consider the following qualifications for entry to our postgraduate taught programmes: Diplome d'Ecoles Nationales de Commerce et de Gestion; Diplome de Docteur Veterinaire; Doctorat en Medecine; Docteur en Medecine Dentaire; Licence; Diplome d'Inegeniuer d'Etat; Diplome de Doctorat en Pharmacie; or Maitrise from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 13 out of 20 UK 2:2 degree: 11 out of 20

Mozambique We normally consider the following qualifications for entry to our postgraduate taught programmes: Grau de Licenciado (minimum 4 years) or Grau de Mestre from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Myanmar We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 80% or GPA of 4.7 out of 5.0 UK 2:1 degree: 70% or GPA of 4.0 out of 5.0 UK 2:2 degree: 60% or GPA of 3.5 out of 5.0

Namibia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours Degree or Professional Bachelor Degree (NQF level 8 qualifications) - these to be awarded after 2008 from a recognised institution. UK 1st class degree: 80% UK 2:1 degree: 70% UK 2:2 degree: 60%

Nepal We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from selected institutions. UK 1st class degree: 80%; or GPA 3.7 out of 4.0 UK 2:1 degree: 65%; or GPA 3.0 out of 4.0 UK 2:2 degree: 55%; or GPA of 2.4 out of 4.0

Bachelor in Nursing Science are not considered equivalent to UK Bachelor degrees.

Netherlands We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 8 out of 10 UK 2:1 degree: 7 out of 10 UK 2:2 degree: 6 out of 10

New Zealand We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) or Bachelor Honours Degree from a recognised institution. UK 1st class degree: A-*; or First Class Honours** UK 2:1 degree: B*; or Second Class (Division 1) Honours** UK 2:2 degree: C+*; or Second Class (Division 2) Honours**

*from a Bachelor degree **from a Bachelor Honours degree

Nigeria We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions. UK 1st class degree: GPA 4.50 out of 5.00; or GPA 6.0 out of 7.0 UK 2:1 degree: GPA 3.50 out of 5.00; or GPA 4.6 out of 7.0 UK 2:2 degree: GPA 2.80 out of 5.00; or GPA 3.0 out of 7.0

Norway We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) from a recognised institution. UK 1st class degree: Overall B grade with at least 75 ECTS (of 180 ECTS min overall) at grade A or above. UK 2:1 degree: Overall B grade UK 2:2 degree: Overall C grade

Oman We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Pakistan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from selected institutions. UK 1st class degree: GPA 3.0 to 3.8 out of 4.0 UK 2:1 degree: GPA 2.6 to 3.6 out of 4.0 UK 2:2 degree: GPA 2.0 to 3.0 out of 4.0

Palestine, State of We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 90% or GPA 3.7 out of 4.0 UK 2:1 degree: 80% or GPA 3.0 out of 4.0 UK 2:2 degree: 70% or GPA 2.4 out of 4.0

Panama We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado / Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 91% UK 2:1 degree: 81% UK 2:2 degree: 71%

Papua New Guinea We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours Degree from a recognised institution. UK 1st class degree: Class I UK 2:1 degree: Class II, division A UK 2:2 degree: Class II, division B

Paraguay We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado / Titulo de [professional title] (minimum 4 years) from a recognised institution. UK 1st class degree: 4.7 out of 5 UK 2:1 degree: 4 out of 5 UK 2:2 degree: 3.5 out fo 5

Peru We normally consider the following qualifications for entry to our postgraduate taught programmes: Grado Academico de Bachiller or Titulo de Licenciado/ Titulo (Professional) de [subject area] from a recognised institution. UK 1st class degree: 17 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Philippines We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions or Juris Doctor; Bachelor of Laws; Doctor of Medicine; Doctor of Dentistry/ Optometry/ Veterinary Medicine; or Masters Degree from recognised institutions. UK 1st class degree: 3.6 out of 4.0; or 94%; or 1.25 out of 5 UK 2:1 degree: 3.0 out of 4.0; or 86%; or 1.75 out of 5 UK 2:2 degree: 2.5 out of 4.0; or 80%; or 2.5 out of 5

The above 'out of 5' scale assumes  1 is highest mark and 3 is the pass mark.

Poland We normally consider the following qualifications for entry to our postgraduate taught programmes: Licencjat or Inzynier (minimum 3 years) - these must be awarded after 2001 from a recognised institution. UK 1st class degree: 4.8 out of 5.0 UK 2:1 degree: 4.5 out of 5.0 UK 2:2 degree: 3.8 out of 5.0

The above grades are based on the 2 to 5 scale, where 3 is the pass mark and 5 is the highest mark.

Portugal We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado (minimum 180 ECTS credits) or Diploma de Estudos Superiores Especializados (DESE) from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Puerto Rico We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from a recognised institution. UK 1st class degree: 90/100 or GPA 3.7 out of 4.0 UK 2:1 degree: 80/100 or GPA 3.0 out of 4.0 UK 2:2 degree: 70/100 or GPA 2.4 out of 4.0

Qatar We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0; or GPA 4.4 out of 5.0 UK 2:1 degree: GPA 3.0 out of 4.0; or GPA 3.6 out of 5.0 UK 2:2 degree: GPA 2.4 out of 4.0; or GPA 2.8 out of 5.0

Romania We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 180 ECTS credits) from a recognised institution. UK 1st class degree: 9.75 out of 10 UK 2:1 degree: 8.0 out of 10 UK 2:2 degree: 7.0 out of 10

Russia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma from a recognised institution. UK 1st class degree: 4.7 out of 5 UK 2:1 degree: 4.0 out of 5 UK 2:2 degree: 3.5 out of 5

Rwanda We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours Degree (minimum 4 years) from a recognised institution. UK 1st class degree: 85%; or 17 out of 20 UK 2:1 degree: 70%; or 15 out of 20 UK 2:2 degree: 60%; or 13 out of 20

Saudi Arabia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 4.75 out of 5.0; or GPA 3.75 out of 4.0 UK 2:1 degree: GPA 3.75 out of 5.0; or GPA 3.0 out of 4.0 UK 2:2 degree: GPA 3.0 out of 5.0; or GPA 2.4 out of 4.0

Senegal We normally consider the following qualifications for entry to our postgraduate taught programmes: Maîtrise; Master II; Diplôme d'Études Approfondies (DEA); Diplôme d'Études Supérieures Specialisées (DESS); Diplôme d'État de Docteur en Médecine; Diplôme d'Ingénieur; Diplôme de Docteur en Chirurgie Dentaire; or Diplôme de Pharmacien from a recognised institution. UK 1st class degree: 16/20 UK 2:1 degree: 14/20 UK 2:2 degree: 12/20

Serbia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Advanced Diploma of Higher Education from a recognised institution. UK 1st class degree: 9 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 7 out of 10

Sierra Leone We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (Honours) or a Masters degree from a recognised institution. UK 1st class degree: First Class honours; or GPA 4.7 out of 5; or GPA 3.75 out of 4 UK 2:1 degree: Upper Second Class honours; or GPA 4 out of 5; or GPA 3.25 out of 4 UK 2:2 degree: Lower Second Class Honours; or GPA 3.4 out of 5; or GPA 2.75 out of 4

Singapore We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) or Bachelor Honours degree from selected institutions. UK 1st class degree: GPA 4.3 out of 5.0; or GPA 3.6 out of 4.0 UK 2:1 degree: GPA 3.8 out of 5.0; or GPA 3.0 out of 4.0 UK 2:2 degree: GPA 3.3 out of 5.0; or GPA 2.5 out of 4.0

Slovakia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) (minimum 3 years) from a recognised institution. UK 1st class degree: 93%; or 1 overall (on 1 to 4 scale, where 1 is highest mark) UK 2:1 degree: 86%; or 1.5 overall (on 1 to 4 scale, where 1 is highest mark) UK 2:2 degree: 72%; or 2.5 overall (on 1 to 4 scale, where 1 is highest mark)

Slovenia We normally consider the following qualifications for entry to our postgraduate taught programmes: Univerzitetni Diplomant (180 ECTS credits) (minimum 3 years) from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 7 out of 10

Somalia Bachelor degrees from Somalia are not considered for direct entry to our postgraduate taught programmes. Holders of Bachelor degrees from Somali National University can be considered for our Pre-Masters programmes on a case by case basis.

South Africa We normally consider the following qualifications for entry to our postgraduate taught programmes: NQF Level 8 qualifications such as Bachelor Honours degrees or Professional Bachelor degrees from a recognised institution. UK 1st class degree: 75% UK 2:1 degree: 70% UK 2:2 degree: 60%

South Korea We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from a recognised institution. UK 1st class degree: GPA 4.2 out of 4.5; or GPA 4.0 out of 4.3; or GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.5 out of 4.5; or GPA 3.3 out of 4.3; or GPA 3.2 out of 4.0 UK 2:2 degree: GPA 3.0 out of 4.5; or GPA 2.8 out of 4.3; or GPA 2.5 out of 4.0

Spain We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo Universitario Oficial de Graduado en [subject area] (Grado) or Titulo Universitario Oficial de Licenciado en [subject area] (Licenciatura) from a recognised institution. UK 1st class degree: 8.0 out of 10; or 2.5 out of 4.0 UK 2:1 degree: 7.0 out of 10; or 2.0 out of 4.0 UK 2:2 degree: 6.0 out of 10; or 1.5 out of 4.0

Sri Lanka We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (Special or Honours) or Bachelor Degree (Professional) (minimum 4 years) from a recognised institution. UK 1st class degree: GPA 3.5 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.4 out of 4.0

Sudan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours degree from a recognised institution or Bachelor degree in one of the following Professional subjects: Architecture; Dentistry; Engineering; Medicine/Surgery from a recognised institution. UK 1st class degree: 80% UK 2:1 degree: 65% UK 2:2 degree: 60%

Sweden We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (Kandidatexamen) or Professional Bachelor Degree (Yrkesexamenfrom) (180 ECTS credits) from a recognised institution. UK 1st class degree: Overall B grade with at least 75 ECTS at grade A or above (180 ECTS minimum overall); or at least 65% of credits graded at VG overall UK 2:1 degree: Overall B grade (180 ECTS minimum overall); or at least 50% of credits graded at VG overall UK 2:2 degree: Overall C grade (180 ECTS minimum overall); or at least 20% of credits graded at VG overall.

Switzerland We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor degree (180 ECTS credits) from a recognised institution. UK 1st class degree: 5.5 out of 6; or 9 out of 10 UK 2:1 degree: 5 out of 6; or 8 out of 10 UK 2:2 degree: 4.25 out of 6; or 7 out of 10

Syria We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 85% UK 2:1 degree: 75% UK 2:2 degree: 65%

Taiwan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions. UK 1st class degree: 85 to 90% UK 2:1 degree: 70 to 75% UK 2:2 degree: 65 to 70%

Tajikistan We normally consider the following qualifications for entry to our postgraduate taught programmes: Specialist Diploma or Masters Degree from a recognised institution. UK 1st class degree: 4.7 out of 5 UK 2:1 degree: 4.0 out of 5 UK 2:2 degree: 3.5 out of 5

Tanzania We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 4.4 out of 5.0 UK 2:1 degree: GPA 3.5 out of 5.0 UK 2:2 degree: GPA 2.7 out of 5.0

Thailand We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.40 to 3.60 out of 4.00 UK 2:1 degree: GPA 3.00 to 3.20 out of 4.00 UK 2:2 degree: GPA 2.40 to 2.60 out of 4.00

Offer conditions will vary depending on the institution you are applying from.

Trinidad and Tobago We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0; or First Class Honours from the University of West Indies UK 2:1 degree: GPA 3.0 out of 4.0; or Upper Second Class Honours from the University of West Indies UK 2:2 degree: GPA 2.4 out of 4.0; or Lower Second Class Honours from the University of West Indies

Tunisia We normally consider the following qualifications for entry to our postgraduate taught programmes: Licence; Diplome National d'Architecture; Maitrise; Diplome National d'Ingeniuer; or Doctorat en Medecine / Veterinaire from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 13 out of 20 UK 2:2 degree: 11 out of 20

Turkey We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.40 to 3.60 out of 4.00 UK 2:1 degree: GPA 2.80 to 3.00 out of 4.00 UK 2:2 degree: GPA 2.30 to 2.50 out of 4.00

Turkish Republic of Northern Cyprus We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.60 out of 4.00 UK 2:1 degree: GPA 3.00 out of 4.00 UK 2:2 degree: GPA 2.50 out of 4.00

Turkmenistan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Diploma of Higher Education (awarded after 2007) from a recognised institution. UK 1st class degree: 4.7 out of 5 UK 2:1 degree: 4.0 out of 5 UK 2:2 degree: 3.5 out of 5

Turks and Caicos Islands We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (accredited by the Council of Community Colleges of Jamaica) from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0; or 80% UK 2:1 degree: GPA 3.3 out of 4.0; or 75% UK 2:2 degree: GPA 2.7 out of 4.0; or 65%

Uganda We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from a recognised institution. UK 1st class degree: GPA 4.4 out of 5.0 UK 2:1 degree: GPA 4.0 out of 5.0 UK 2:2 degree: GPA 3.0 out of 5.0

Ukraine We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma from a recognised institution. UK 1st class degree: 10 out of 12; or 4.7 out of 5 UK 2:1 degree: 8 out of 12; or 4.0 out of 5 UK 2:2 degree: 6 out of 12; or 3.5 out of 5

United Arab Emirates We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

United States of America We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.2 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Uruguay We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado/ Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 10 to 11 out of 12 UK 2:1 degree: 7 to 9 out of 12 UK 2:2 degree: 6 to 7 out of 12

Uzbekistan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) or Specialist Diploma from a recognised institution. UK 1st class degree: 90%; or 4.7 out of 5 UK 2:1 degree: 80%; or 4.0 out of 5 UK 2:2 degree: 71%; or 3.5 out of 5

Venezuela We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado/ Titulo de [subject area] from a recognised institution. UK 1st class degree: 81% UK 2:1 degree: 71% UK 2:2 degree: 61%

Non-percentage grading scales, for example scales out of 20, 10, 9 or 5, will have different requirements. 

Vietnam We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 8.0 out of 10; or GPA 3.7 out of 4 UK 2:1 degree: 7.0 out of 10; or GPA 3.0 out of 4 UK 2:2 degree: 5.7 out of 10; or GPA 2.4 out of 4

Yemen We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters (Majister) degree from a recognised institution. UK 1st class degree: 90% UK 2:1 degree: 80% UK 2:2 degree: 65%

Bachelor Degrees from Lebanese International University (in Yemen) can be considered for entry to postgraduate taught programmes - please see Lebanon for guidance on grade requirements for this.

Zambia We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 75%; or GPA 3.7 out of 4.0 UK 2:1 degree: 65%; or GPA 3.0 out of 4.0 UK 2:2 degree: 55%; or GPA 2.4 out of 4.0

Zimbabwe We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) or Bachelor Honours degree from a recognised institution. UK 1st class degree: 75% UK 2:1 degree: 65% UK 2:2 degree: 60%

English language requirements

If you got your degree in an English speaking country or if it was taught in English, and you studied within the last five years, you might not need an English language qualification - find out more .

The minimum English Language requirements for entry to postgraduate degree programmes within the School Law are:

7.0   overall  including 7.0 in Writing, and 5.5 in Reading, Listening and Speaking.

100   overall  including 27 in Writing, 18 in Reading, 17 in Listening and 20 in Speaking.

76  overall  including 76in Writing, and 59 in Reading, Listening and Speaking. 

Trinity College London, Integrated Skills in English (ISE) III with a minimum of  Merit  in Writing, Reading, Listening and Speaking.

185 overall including  185  in Writing, and 162 in Reading, Listening and Speaking.

Visas and immigration

Find out how to apply for a student visa .

Postgraduate Admissions

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Our research programme

Law research.

MPhil/PhD Law Research from The Dickson Poon School of Law at King's College London.

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We have a thriving cohort of PhD students from all over the world. Their projects cover a broad range of topics from intellectual property to information technology, from competition law to counter-rules, from global justice to gender equality.

You can meet some of our  current PhD students  on our Faculty's People pages. 

Our research programme is overseen by the Vice Dean for Research, Professor Michael Schillig and the Director for Doctoral Studies, Dr Aleksandra Jordanoska.

Candidates should identify and approach their potential first supervisor before applying. Applications from candidates without a named, agreed supervisor from the School will not be considered.  View our people page  to match your interests with our academic's broad range of research expertise.

Our PhD programme accepts projects in any area of legal research, subject to supervisory availability. 

What We Offer

You will join our academic staff on the premises in Somerset House East Wing where we have a dedicated suite of hot desking spaces available to our research students.

Mere minutes from the Strand Campus you will find the  Maughan Library  which serves as King College London’s library for law, social science, and the arts and humanities. As a King’s researcher you will also have access to the resources of other London universities including those at Senate House (home to the University of London’s research library), the British Library of Economics and Political Science at LSE, and the libraries of both Birkbeck College and the School of Oriental and African Studies in Bloomsbury. You also have access to The  Institute of Advanced Legal Studies (IALS)  - the premier legal research library in London.

We provide a research allowance to each PhD student to support you with conference attendance, training, and development during your PhD. Additionally, we run multiple internal schemes for Research Development that can help you with the costs of travel and accomodation related to your PhD research. The Dickson Poon School of Law has also had great success supporting students with the Modern Law Review bursary over the last four years. 

Student life 

The Dickson Poon School of Law is home to one of the largest communities of doctoral researchers in the country and prides itself on the vibrant life of its doctoral programme. Our researchers are an integral part of the King’s community and fully participate in staff research events alongside faculty members.

The Dickson Poon School of Law is also home to various research centres and groupings which enjoy strong international and national reputations. These centres contribute to legal and wider public discourse on important current issues. You may find that your PhD project and research interests align with the themes and scope of one of our research centres or groups, where you will find opportunities to be involved with their projects and activities. For more information, see Our Centres . 

Student Representation

As a PhD student, you will be represented at the Faculty level by our Postgraduate Research Student Committee. This is a student-staff liaison committee which includes 4 representatives from the PhD cohort who take a lead in specific areas of concern and make sure that research students’ voices are heard. You are also represented at College level by the King's Doctoral Students' Association which includes members from each Faculty.

Our Law Student Reps provide input into training, inclusion, research activities, and social events. They have organised career development seminars, online writing sessions, and an annual Doctoral Student Sympsium where you will have an opporunity to present work-in-progress to your peers and members of our academic community. 

Timeline of a PhD

The structure of the Law PhD is 3 years full-time (or part-time equivalent) + 12 months of a 'Writing Up' year. This means most full-time students submit their thesis toward the end of their 4th year.

Over the course of the PhD, your will undertake independent research under the guidance of your supervisors to produce an innovative thesis of up to 100,000 words. This means much of your work is independent and based upon agreed targets with your supervisors.

Entry to the Law Research MPhil/PhD programme is 1st October of each academic year.

During your PhD, progress will be monitored by formal progress reports submitted to our Student Records system every 6 months. You will be expected to regularly meet with your supervisory team and engage in the research community of The Dickson Poon School of Law.

When you arrive

The School runs a series of induction events to complement the events King’s offers to all its postgraduate research students. These events introduce the School, its facilities and allow students to meet your enrolling peers and the wider PhD community. You should meet with your first supervisor within a week or two of enrolment. This meeting will serve to identify your second supervisor, agree the frequency of your meetings, discuss ethics approval and your upgrade. You will submit a student-supervisor agreement following this meeting.

Your first year

Over the course of your first year, you will undertake the compulsory Introduction to Law Research training module. This seminar series will introduce you to the idea of methodology in legal research. It will provide an overview of different legal research methodologies and explore the link between theory and methodology and outline key research skills. At the end of the course you should be able to make an informed decision about your project's research methodology.

All new students will be registered for the MPhil degree with the expectation that they will transfer to the PhD via a process we call the Upgrade. We expect our PhD students to upgrade between 9 -12 months (FT) or 18 - 22 months (PT) after their initial registration. To successfully upgrade, you will produce a significant piece of written work (approximately 20,000 words, usually two draft chapters), a draft abstract (approximately 250 words) and a work plan for completion of the thesis (with goals and completion dates). There is then an oral assessment (a mini-viva) to discuss this work. This meeting is with your first supervisor, an independent assessor (usually from within the School) and a Chair. The key principle for upgrading is that you are well on course to produce research of the required standard within the permitted timescale.

Your second year and third year

The middle part of your PhD has significantly less structure than your first year. Your should continue to have regular supervision meetings and complete regular progress reports throughout your PhD. Depending on the nature of your project and area of study, you might be doing any of the following things in your second, third, or even into your fourth year: Fieldwork, participating in conferences and workshops, undertaking a fellowship or internship, teaching at King's or another London university, coaching one of our several Mooting Teams, continuing to attend training and development seminars, participating in our yearly Doctoral Symposium, or engaging in opportunities with our academic staff and teams such as impact, knowledge exchange, public talks and events. We encourage you to engage with the community of The Dickson Poon School of Law as much as possible during your time here.

Your Final Year

Your final year is often focused on writing a draft of your PhD thesis. After 3 years of full-time registration (or PT equivalent) you will qualify to transfer to 'pending submission' status (also known as 'writing up'). This period marks the end of the data collection and research required for the PhD. 'Pending submission' is a possible registration status which signals you are likely to submit within twelve months. You must adhere to your final submission date (usually four years after registration), regardless of when you transfer into Writing Up, though some students submit earlier than the final submission date. You will also start thinking about examiners for your viva in your final year. These must be formally appointed and approved by the Faculty, so you will want to discuss it with your supervisory team early on.

Submission and final assessment

Assessment is by a thesis, not to exceed 100,000 words and an oral examination of your thesis (your viva). The viva is by two external Examiners who are experts in the field of research being examined.

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Misra, Tanmay (2023) The invention of corruption: India and the License Raj. PhD thesis, London School of Economics and Political Science.

Garcés de Marcilla Musté, Mireia (2023) Designing, fixing and mutilating the vulva: exploring the meanings of vulval cutting. PhD thesis, London School of Economics and Political Science.

Nolan, Katherine Anne (2023) The individual in EU data protection law. PhD thesis, London School of Economics and Political Science.

Pinto, Mattia (2022) Human rights as sources of penality. PhD thesis, London School of Economics and Political Science.

Girard, Raphaël (2022) Populism, law and the courts: space and time in an age of "constitutional impatience". PhD thesis, London School of Economics and Political Science.

Matabudul, Rachna (2022) Tax treaty dispute resolution: lessons from the law of the sea. PhD thesis, London School of Economics and Political Science.

Taggart, John (2022) Examining the role of the intermediary in the criminal justice system. PhD thesis, London School of Economics and Political Science.

Goh, Benjamin (2022) The literary unconscious: rereading authorship and copyright with Kant's ‘on the wrongfulness of reprinting’ (1785). PhD thesis, London School of Economics and Political Science.

Uberti, Francesca (2022) Vaccine opposition in the information age: a study on online activism and DIY citizenship. PhD thesis, London School of Economics and Political Science.

Gafni, Ilan (2022) Rethinking the negligence liability of public authorities in English law. PhD thesis, London School of Economics and Political Science.

Claeys, Irene (2021) The construction of a regulatory risk device: an examination of the historical emergence and performative effects of the Basel Committee on Banking Supervision’s market risk framework. PhD thesis, London School of Economics and Political Science.

Sonin, Joanne F. (2021) The evolution of the shareholder: legal change, deflection, and constancy. PhD thesis, London School of Economics and Political Science.

Damianos, Alexander (2021) Ratifying the Anthropocene: a study of the Anthropocene working group’s ongoing effort to formalize the Anthropocene as a unit of the geologic time scale. PhD thesis, London School of Economics and Political Science.

Fisher, Jonathan Simon (2021) Mandatory self-reporting of criminal conduct by a company: corporate rights and engaging the privilege against self-incrimination. PhD thesis, London School of Economics and Political Science.

Gupta, Priya S. (2020) Leveraging the city: urban governance in financial capitalism. PhD thesis, London School of Economics and Political Science.

Musto, Callum (2020) States’ regulatory powers and the turn to public law in international investment law and arbitration. PhD thesis, London School of Economics and Political Science.

Ahdash, Fatima (2020) Examining the interaction between family law and counter-terrorism in the UK in recent years. PhD thesis, London School of Economics and Political Science.

Common, MacKenzie F. (2020) Rule of law and human rights issues in social media content moderation. PhD thesis, London School of Economics and Political Science.

Clark, Martin (2020) The 'international' and 'domestic' in British legal thought from Gentili to Lauterpacht. PhD thesis, London School of Economics and Political Science.

Mukherjee, Sroyon (2019) Context-driven choices: environmental valuation in the courtroom. PhD thesis, London School of Economics and Political Science.

Teeder, Wendy Mary (2019) Judicial review and the vanishing trial. MPhil thesis, London School of Economics and Political Science.

Ganguly, Geetanjali (2019) Towards a transnational law of climate change: transnational litigation at the boundaries of science and law. PhD thesis, London School of Economics and Political Science.

Myslinska, Dagmar Rita (2019) Not quite white: the gap between EU rhetoric and the experience of Poles’ mobility to the UK. PhD thesis, London School of Economics and Political Science.

Zlatev, Zlatin Mitkov (2019) Approaches towards the concept of non-pecuniary losses deriving from breach of contract. PhD thesis, London School of Economics and Political Science.

Tundawala, Moiz (2018) In the shadow of swaraj: constituent power and the Indian political. PhD thesis, London School of Economics and Political Science.

Lima Sakr, Rafael (2018) Law and lawyers in the making of regional trade regimes: the rise and fall of legal doctrines on the international trade law and governance of South-North regionalism. PhD thesis, London School of Economics and Political Science.

Stones, Ryan R. (2018) EU competition law and the rule of law: justification and realisation. PhD thesis, London School of Economics and Political Science.

Pick, Barbara (2018) Empirical analysis of geographical indications in France and Vietnam: opportunities and constraints. PhD thesis, London School of Economics and Political Science.

Trotter, Sarah Jane (2018) On coming to terms: how European human rights law imagines the human condition. PhD thesis, London School of Economics and Political Science.

Vitale, David Anthony (2018) Political trust and the enforcement of constitutional social rights. PhD thesis, London School of Economics and Political Science.

Wu, Aaron (2018) Sustaining international law: history, nature, and the politics of global ordering. PhD thesis, London School of Economics and Political Science.

Sutton, Rebecca (2018) The international humanitarian actor as 'civilian plus': the circulation of the idea of distinction in international law. PhD thesis, London School of Economics and Political Science.

Larsen, Signe (2018) The European Union as a federation: a constitutional analysis. PhD thesis, London School of Economics and Political Science.

Bronsther, Jacob (2018) Long-term incarceration and the moral limits of punishment. PhD thesis, London School of Economics and Political Science.

Krever, Tor (2018) The ideological origins of piracy in international legal thought. PhD thesis, London School of Economics and Political Science.

Way, Sally-Anne (2018) Human rights from the Great Depression to the Great Recession: the United States, economic liberalism and the shaping of economic and social rights in international law. PhD thesis, London School of Economics and Political Science.

Leader, Kathryn (2017) Fifteen stories: litigants in person in the civil justice sytem. PhD thesis, London School of Economics and Political Science.

Oghenevo Ovie Akpomiemie, Michael (2017) The social context of business and the tax system in Nigeria: the persistence of corruption. PhD thesis, London School of Economics and Political Science.

Liberman, Dvora (2017) Custodians of continuity in an era of change: an oral history of the everyday lives of Crown Court clerks between 1972 and 2015. PhD thesis, London School of Economics and Political Science.

Keenan, Bernard (2017) Interception: law, media, and techniques. PhD thesis, London School of Economics and Political Science.

Živković, Velimir (2017) International investment protection and the national rule of law: a normative framework for a new approach. PhD thesis, London School of Economics and Political Science.

Zeffert, Henrietta (2017) Home and international law. PhD thesis, London School of Economics and Political Science.

Witney, Simon (2017) The corporate governance of private equity-backed companies. PhD thesis, London School of Economics and Political Science.

Zhu, Sally Shinan (2017) Law embodied: re-imagining a material legal normativity. PhD thesis, London School of Economics and Political Science.

Chauhan, Apurv (2016) Developing a social psychology of poverty: social objects and dialogical representations. PhD thesis, London School of Economics and Political Science.

Tschorne Venegas, Samuel (2016) The theoretical turn in British public law scholarship. PhD thesis, London School of Economics and Political Science.

Wang, Chieh (2016) Sexuality, gender, justice and law: rethinking normative heterosexuality and sexual justice from the perspectives of queer humanist men and masculinities studies. PhD thesis, London School of Economics and Political Science.

O’Loughlin, Ailbhe (2016) Balancing rights? Dangerous offenders with severe personality disorders, the public, and the promise of rehabilitation. PhD thesis, London School of Economics and Political Science.

Burton, Marie (2015) Calling for justice: comparing telephone and face-to-face advice in social welfare legal aid. PhD thesis, London School of Economics and Political Science.

Burke, Jarleth (2015) A market and government failure critique of services of general economic interest: testing the centrality and strictness of article 106(2) TFEU. PhD thesis, London School of Economics and Political Science.

Stern, Orly (2015) The principle of distinction and women in conflicts in Africa. PhD thesis, London School of Economics and Political Science.

Chadwick, Anna (2015) Food commodity speculation, hunger, and the global food crisis: whither regulation. PhD thesis, London School of Economics and Political Science.

Saab, Anne (2015) A legal inquiry into hunger and climate change: climate-ready seeds in the neoliberal food regime. PhD thesis, London School of Economics and Political Science.

Zaccaria, Elena (2015) Proprietary rights in indirectly held securities: legal risks and future challenges. PhD thesis, London School of Economics and Political Science.

Willcox, Susannah (2015) Climate change inundation and Atoll Island States: implications for human rights, self-determination and statehood. PhD thesis, London School of Economics and Political Science.

King, Saskia (2015) Agreements that restrict competition by object under Article 101(1) TFEU: past, present and future. PhD thesis, London School of Economics and Political Science.

Zhang, Zhanwei (2015) Law, state and society in the PRC: a case study of family planning regulations implementation at grassroots level in rural China. PhD thesis, London School of Economics and Political Science.

Agnew, Sinéad (2015) What we talk about when we talk about conscience: the meaning and function of conscience in commercial law doctrine. PhD thesis, London School of Economics and Political Science.

Yoshida, Keina (2015) The cinematic jurisprudence of gender crimes: the ICTY and film. PhD thesis, London School of Economics and Political Science.

Knight, Dean (2014) Vigilance and restraint in the common law of judicial review: scope, grounds, intensity, context. PhD thesis, London School of Economics and Political Science.

McGaughey, Ewan (2014) Participation in corporate governance. PhD thesis, London School of Economics and Political Science.

Xiao, Yin (2014) Analysing the enforcement dimension of regulatory competition: a cultural institutionalist approach. PhD thesis, London School of Economics and Political Science.

Knox, Robert (2014) A Critical Examination of the Concept of Imperialism in Marxist and Third World Approaches to International Law. PhD thesis, London School of Economics and Political Science.

Meerovitch, Vladimir (2014) Investor protection and equity markets: an evaluation of private enforcement of related party transactions rules in Russia. PhD thesis, London School of Economics and Political Science.

Pearson, Megan Rebecca (2014) Religious objections to equality laws: reconciling religious freedom with gay rights. PhD thesis, London School of Economics and Political Science.

Roznai, Yaniv (2014) Unconstitutional constitutional amendments: a study of the nature and limits of constitutional amendment powers. PhD thesis, London School of Economics and Political Science.

O'Regan, Karla Maureen (2014) Beyond illusion: a juridical genealogy of consent in criminal and medical law. PhD thesis, London School of Economics and Political Science.

Searl, Mark (2014) A normative theory of international law based on new natural law theory. PhD thesis, London School of Economics and Political Science.

Coverdale, Helen (2013) Punishing with care: treating offenders as equal persons in criminal punishment. PhD thesis, London School of Economics and Political Science.

Lamp, Nicolas (2013) Lawmaking in the multilateral trading system. PhD thesis, London School of Economics and Political Science.

Perrone, Nicolas (2013) The international investment regime and foreign investors' rights: another view of a popular story. PhD thesis, London School of Economics and Political Science.

Wei Liang Wang, Daniel (2013) Can litigation promote fairness in healthcare? The judicial review of rationing decisions in Brazil and England. PhD thesis, London School of Economics and Political Science.

Majinge, Charles Riziki (2013) The United Nations, the African Union and the rule of law in Southern Sudan. PhD thesis, London School of Economics and Political Science.

Gallo, Zelia (2013) The penality of politics, penality in contemporary Italy 1970-2000. PhD thesis, London School of Economics and Political Science.

Jacques, Johanna (2013) From nomos to Hegung: war captivity and international order. PhD thesis, London School of Economics and Political Science.

Manea, Sabina (2013) Instrumentalising property: an analysis of rights in the EU emissions trading system. PhD thesis, London School of Economics and Political Science.

Yazdani, Shahid (2012) Emergency safeguard; WTO and the feasibility of emergency safeguard measures under the general agreement on trade in services. PhD thesis, London School of Economics and Political Science.

Lucey, Mary Catherine (2012) The interface between competition law and the restraint of trade doctrine for professionals: understanding the evolution of problems and proposing solutions for courts in England and Wales. PhD thesis, London School of Economics and Political Science.

Grušić, Uglješa (2012) The international employment contract: ideal, reality and regulatory function of European private international law of employment. PhD thesis, London School of Economics and Political Science.

Ali, Perveen (2012) States in crisis: sovereignty, humanitarianism, and refugee protection in the aftermath of the 2003 Iraq War. PhD thesis, London School of Economics and Political Science.

Dille, Benjamin B. (2012) Ill fares the land: the legal consequences of land confiscations by the Sandinista government of Nicaragua 1979-1990. PhD thesis, London School of Economics and Political Science.

Ho, Chih-Hsing (2012) Socio-legal perspectives on biobanking: the case of Taiwan. PhD thesis, London School of Economics and Political Science.

Viterbo, Hedi (2012) The legal construction of childhood in the Israeli-Palestinian conflict. PhD thesis, London School of Economics and Political Science.

De Witte, Floris (2012) EU law and the question of justice. PhD thesis, London School of Economics and Political Science.

Spangler, Timothy (2012) Overcoming the governance challenge in private investment funds through the enrolment of private monitoring solutions. PhD thesis, London School of Economics and Political Science.

Sasso, Lorenzo (2012) Capital structure and corporate governance: the role of hybrid financial instruments. PhD thesis, London School of Economics and Political Science.

Boukli, Paraskevi (2012) Imaginary penalities: reconsidering anti-trafficking discourses and technologies. PhD thesis, London School of Economics and Political Science.

Gandrud, Christopher (2012) Knowing the unknowns: financial policymaking in uncertainty. PhD thesis, London School of Economics and Political Science.

Laidlaw, Emily (2012) Internet gatekeepers, human rights and corporate social responsibilities. PhD thesis, London School of Economics and Political Science.

Barroso, Luis (2011) The problems and the controls of the new administrative state of the EU. PhD thesis, London School of Economics and Political Science.

Zhu, Chenwei (2011) Authoring collaborative projects: a study of intellectual property and free and open source software (FOSS) licensing schemes from a relational contract perspective. PhD thesis, London School of Economics and Political Science.

Nwosu, Udoka (2011) Head of state immunity in international law. PhD thesis, London School of Economics and Political Science.

Ronnen, Edite (2011) Mediation in a conflict society: an ethnographic view on mediation processes in Israel. PhD thesis, London School of Economics and Political Science.

Meyers, Jeffrey B. (2011) Toward a Negri-inspired theory of c/Constitution: a contemporary Canadian case study. PhD thesis, London School of Economics and Political Science.

Kotsakis, Andreas (2011) The biological diversity complex: a history of environmental government. PhD thesis, London School of Economics and Political Science.

Stergiou, Vasiliki (2011) The complex relationship of concentrated ownership structures and corporate governance. PhD thesis, London School of Economics and Political Science.

Dias Soares, Claudia A. (2011) The design features of environmental taxes. MPhil thesis, London School of Economics and Political Science.

Calich, Isabel (2011) The impact of globalisation on the position of developing countries in the international tax system. PhD thesis, London School of Economics and Political Science.

Hood, Benjamin David (2011) What model for regulating employee discipline and grievances most effectively supports the policy objective of partnership at work and enhanced competitiveness? PhD thesis, London School of Economics and Political Science.

Li, Guoming (2011) The constitutional relationship between China and Hong Kong: a study of the status of Hong Kong in China’s system of government under the principle of ‘one Country, two systems’. PhD thesis, London School of Economics and Political Science.

John, Mathew (2011) Rethinking the secular state: perspectives on constitutional law in post-colonial India. PhD thesis, London School of Economics and Political Science.

Bernal, Paul Alexander (2011) Do deficiencies in data privacy threaten our autonomy and if so, can informational privacy rights meet this threat? PhD thesis, London School of Economics and Political Science.

Pandya, Abhijit P.G. (2011) Interpretations and coherence of the fair and equitable treatment standard in investment treaty arbitration. PhD thesis, London School of Economics and Political Science.

Thiratayakinant, Kraijakr Ley (2010) Multilateral supervision of regional trade agreements: Developing countries' perspectives. PhD thesis, London School of Economics and Political Science.

Kapotas, Panos (2010) Positive action as a means to achieve full and effective equality in Europe. PhD thesis, London School of Economics and Political Science.

Evans, E. Christine (2010) Right to reparations in international law for victims of armed conflict: Convergence of law and practice? PhD thesis, London School of Economics and Political Science.

Correia, Miguel G (2010) Taxation of corporate groups under a corporation income tax: An interdisciplinary and comparative tax law analysis. PhD thesis, London School of Economics and Political Science.

Pappas, Demetra M (2010) The politics of euthanasia and assisted suicide: A comparative case study of emerging criminal law and the criminal trials of Jack 'Dr. Death' Kevorkian. PhD thesis, London School of Economics and Political Science.

Brady, Alan David Patrick (2009) A structural, institutionally sensitive model of proportionality and deference under the Human Rights Act 1998. PhD thesis, London School of Economics and Political Science.

Franey, Elizabeth Helen (2009) Immunity, individuals and international law: which individuals are immune from the jurisdiction of national courts under international law? PhD thesis, London School of Economics and Political Science.

Al-Ramahi, Aseel (2009) Competing rationalities: The evolution of arbitration in commercial disputes in modern Jordan. PhD thesis, London School of Economics and Political Science.

Upton, John Dominic (2009) Constitutional thought of Joseph de Maistre. PhD thesis, London School of Economics and Political Science.

Brilman, Marina C (2009) Georges Canguilhem: Norms and knowledge in the life sciences. PhD thesis, London School of Economics and Political Science.

Minto, Indianna Deborah (2009) Incumbent response to telecommunications reform: The cases of Jamaica and Ireland, 1982-2007. PhD thesis, London School of Economics and Political Science.

Heathcote, Gina (2009) Justifying force: A feminist analysis of the international law on the use of force. PhD thesis, London School of Economics and Political Science.

Xu, Ting (2009) Property rights, governance and socio-economic transformation: the revival of private property and its limits in post-Mao China. PhD thesis, London School of Economics and Political Science.

Roberts, Stephanie (2009) The decision making process of appeals against conviction in the Court of Appeal (Criminal Division). PhD thesis, London School of Economics and Political Science.

Andreicheva, Natalia (2009) The role of legal capital rules in creditor protection: Contrasting the demands of western market economies with Ukraine's transitional economy. MPhil thesis, London School of Economics and Political Science.

Mundis, Daryl (2008) The law of naval exclusion zones. PhD thesis, London School of Economics and Political Science.

Yong, Benjamin (2008) Becoming national: Contextualising the construction of the New Zealand nation-state. PhD thesis, London School of Economics and Political Science.

Reynolds, Michael Paul (2008) Caseflow management: A rudimentary referee process, 1919-1970. PhD thesis, London School of Economics and Political Science.

Mettraux, Guenael (2008) Command responsibility in international law---the boundaries of criminal liability for military commanders and civilian leaders. PhD thesis, London School of Economics and Political Science.

Shim, Jaejin (2008) Equality or the right to work? Explanation and justification of anti-discrimination rights in employment. PhD thesis, London School of Economics and Political Science.

Webb, Charlie Edward James (2008) Property, unjust enrichment and restitution. PhD thesis, London School of Economics and Political Science.

Kulovesi, Kati (2008) The WTO dispute settlement system and the challenge of environment and legitimacy. PhD thesis, London School of Economics and Political Science.

Dinniss, Heather Harrison (2008) The status and use of computer network attacks in international humanitarian law. PhD thesis, London School of Economics and Political Science.

Fasan, Oluseto (2007) Compliance with WTO law in developing countries: A study of South Africa and Nigeria. PhD thesis, London School of Economics and Political Science.

Khasawneh, Bisher Hani (2007) An appraisal of the right of return and compensation of Jordanian nationals of Palestinian refugee origin and Jordan's right, under international law, to bring claims relating thereto, on their behalf to and against Israel and to seek compensation as a host state in light of the conclusion of the Jordan-Israel peace treaty of 1994. PhD thesis, London School of Economics and Political Science.

Amodu, Tola (2007) The transformation of planning agreements as regulatory instruments in land-use planning in the twentieth century. PhD thesis, London School of Economics and Political Science.

Panijpan, Kris (2006) Market dynamics in corporate governance: Lessons from recent developments in English law. PhD thesis, London School of Economics and Political Science.

Park, Jungwon (2006) Minority rights constraints on a state's power to regulate citizenship under international law. PhD thesis, London School of Economics and Political Science.

Kyprianou, Despina (2006) The role of the Cyprus attorney general's office in prosecutions: Rhetoric, ideology and practice. PhD thesis, London School of Economics and Political Science.

Killick, Evan (2005) Living apart: separation and sociality amongst the Ashéninka of Peruvian Amazonia. PhD thesis, London School of Economics and Political Science.

Menuchin, Shay Nisan (2005) The dilemma of international tax arbitrage: A comparative analysis using the cases of hybrid financial instruments and cross-border leasing. PhD thesis, London School of Economics and Political Science.

Le, Net (2004) Refusal to license: Abuse of dominant position and switching costs. PhD thesis, London School of Economics and Political Science.

Sideri, Katerina (2003) The European Commission and the construction of information society: Regulatory law from a processual perspective. PhD thesis, London School of Economics and Political Science.

Boelaert-Suominen, Sonja Ann Jozef (1998) International environmental law and naval war: The effect of marine safety and pollution conventions during international armed conflict. PhD thesis, London School of Economics and Political Science.

Mohamed, Mohamed Sameh Ahmed (1997) The role of the International Court of Justice as the principal judicial organ of the United Nations. PhD thesis, London School of Economics and Political Science.

Jurgielewicz, Lynne (1994) Global environmental change and international law: prospects for progress in the legal order. PhD thesis, London School of Economics and Political Science.

Tsai, Ing-Wen (1983) Unfair trade practices and safeguard actions [A digital copy of Ing-wen Tsai's personal copy of the original thesis presented to the Library in 2019.]. PhD thesis, London School of Economics and Political Science.

Douzinas, Constantinos (1983) Constitutional law and freedom of expression: a critique of the Constitution of the public sphere in legal discourse and practice with special reference to 20th century American law and jurisprudence. PhD thesis, London School of Economics and Political Science.

Lyall, Andrew Bremner (1980) The social origins of property and contract: a study of East Africa before 1918. PhD thesis, London School of Economics and Political Science.

Harlow, Carol (1979) Administrative liability: a comparative study of French and English Law. PhD thesis, London School of Economics and Political Science.

Reynolds, James Isaac (1974) The slum tenant and the common law: a comparative study. PhD thesis, London School of Economics and Political Science.

Edwards, Adolph (1968) The development of criminal law in Jamaica up to 1900. PhD thesis, London School of Economics and Political Science.

Lasok, Dominik (1954) The Polish Constitutions of 1947 and 1952: a historical study in constitutional law. PhD thesis, London School of Economics and Political Science.

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Russia-related Designations and Designations Updates; Issuance of Russia-related General Licenses

The Department of the Treasury's Office of Foreign Assets Control (OFAC) is issuing Russia-related General License 79 , "Authorizing the Wind Down of Transactions Involving Certain Entities Blocked on December 12, 2023," and Russia-related General License 80 , "Authorizing Certain Transactions Related to Debt or Equity of, or Derivative Contracts Involving, Highland Gold Mining Limited."

Additionally, OFAC has updated its Specially Designated Nationals and Blocked Persons List:

The following vessels have been added to OFAC's SDN List:

ARKADIY CHERNYSHEV (UBSH5) General Cargo Russia flag; Vessel Year of Build 1988; Vessel Registration Identification IMO 8714695 (vessel) [RUSSIA-EO14024] (Linked To: IBEX SHIPPING INC).  CAPTAIN YAKUBOVICH (UBCG2) General Cargo Russia flag; Vessel Year of Build 1984; Vessel Registration Identification IMO 8318740 (vessel) [RUSSIA-EO14024] (Linked To: IBEX SHIPPING INC).  MARIA (UBRH7) General Cargo Russia flag; Vessel Year of Build 1986; Vessel Registration Identification IMO 8517839 (vessel) [RUSSIA-EO14024] (Linked To: IBEX SHIPPING INC).

Unrelated Administrative List Updates:

Victor Mukhin

• Scientific Program

Title : Active carbons as nanoporous materials for solving of environmental problems

However, up to now, the main carriers of catalytic additives have been mineral sorbents: silica gels, alumogels. This is obviously due to the fact that they consist of pure homogeneous components SiO2 and Al2O3, respectively. It is generally known that impurities, especially the ash elements, are catalytic poisons that reduce the effectiveness of the catalyst. Therefore, carbon sorbents with 5-15% by weight of ash elements in their composition are not used in the above mentioned technologies. However, in such an important field as a gas-mask technique, carbon sorbents (active carbons) are carriers of catalytic additives, providing effective protection of a person against any types of potent poisonous substances (PPS). In ESPE “JSC "Neorganika" there has been developed the technology of unique ashless spherical carbon carrier-catalysts by the method of liquid forming of furfural copolymers with subsequent gas-vapor activation, brand PAC. Active carbons PAC have 100% qualitative characteristics of the three main properties of carbon sorbents: strength - 100%, the proportion of sorbing pores in the pore space – 100%, purity - 100% (ash content is close to zero). A particularly outstanding feature of active PAC carbons is their uniquely high mechanical compressive strength of 740 ± 40 MPa, which is 3-7 times larger than that of  such materials as granite, quartzite, electric coal, and is comparable to the value for cast iron - 400-1000 MPa. This allows the PAC to operate under severe conditions in moving and fluidized beds.  Obviously, it is time to actively develop catalysts based on PAC sorbents for oil refining, petrochemicals, gas processing and various technologies of organic synthesis.

Victor M. Mukhin was born in 1946 in the town of Orsk, Russia. In 1970 he graduated the Technological Institute in Leningrad. Victor M. Mukhin was directed to work to the scientific-industrial organization "Neorganika" (Elektrostal, Moscow region) where he is working during 47 years, at present as the head of the laboratory of carbon sorbents.     Victor M. Mukhin defended a Ph. D. thesis and a doctoral thesis at the Mendeleev University of Chemical Technology of Russia (in 1979 and 1997 accordingly). Professor of Mendeleev University of Chemical Technology of Russia. Scientific interests: production, investigation and application of active carbons, technological and ecological carbon-adsorptive processes, environmental protection, production of ecologically clean food.   

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