The China-OECD LL.M. Programme on Taxation (COTP) was established through a collaboration between Xiamen University (XMU), the State Taxation Administration (STA), the Ministry of Finance (MOF) of the People's Republic of China, and the Organisation for Economic Co-operation and Development (OECD).
COTP is an advanced, English-taught postgraduate program focusing on tax policy, administration, and international tax matters. The program is designed to provide tax officials and professionals with cutting-edge knowledge of international tax law, enhance their understanding of frontier issues and emerging developments in international taxation, and equip them with the skills to apply theoretical knowledge to practical international tax challenges.
This website showcases all student papers from the course European Tax Law on Direct Taxation: Introduction in the China-OECD LL.M. Program on Taxation (since 2024). It is maintained by the instructor, Dr. Shu-Chien Chen, in a personal capacity. Standard disclaimers apply
The website collects students' case notes and research surveys. We aim to facilitate an engaging and enriching learning community for students seeking in-depth insights into tax regulations and policies.