The Master in Tax Law (MTL) and the LLM in Tax Law (LLMTL) offer the first theoretically-minded programs in tax law available in Argentina. They provide a curriculum that intends to be on a par with graduate degree programs offered by the best law schools in the world, assisted by an outstanding staff of international professors from diverse disciplines. 

The MTL and LLMTL are designed to substantially contribute to the education and prominence of future tax experts, with an interdisciplinary approach that blends analytical rigor and international exposure. One of its chief goals is to contribute to increasing the quality of local institutions involved in the design and application of the tax system.  

UTDT offers two graduate programs related to taxation: the MTL and LLMTL. 

 

The MTL has two alternative specializations; hence, MTL students can obtain their degree either in General Tax Law or in Criminal Tax Law.

The MTL is a two-year degree program and is divided in two stages: Foundation Studies and Specialization Studies. The Foundation Studies stage comprises 11 mandatory courses. To complete the second stage, students should complete 12 credits from a list of optional courses offered by UTDT. At least 8 of these credits should pertain to either the General Tax Law or Criminal Tax Law specializations. The remaining 4 credits may be completed with courses from any of these two specializations, or from a variety of complementary courses offered by UTDT. In this way, the MTL allows students to design their individual study plan according to their long-term professional and/or academic projects.

In addition to completing the Foundation and Specialization stages, MTL students are also required to complete a thesis course and, finally, submit a thesis to be approved by three referees.

The LLMTL is similar to the MTL, albeit shorter and more flexible.

The LLMTL is based on the international model of LLMs and is also divided in two stages: Foundation Studies and Specialization Studies. The first stage comprises 8 mandatory courses, whereas the second stage requires the completion of 10 credits from optional courses. As opposed to the MTL, optional LLMTL courses may pertain to any graduate studies offered by UTDT if vacancies are available (e.g., courses listed under the Master in Law & Economics, the Master in Criminal Law or the MBA, among others).

The LLMTL is designed to be completed in a year and five months, providing students with a wide variety of optional courses in accordance with personal preferences, professional profile, and course availability. For example, an LLMTL student may specialize in tax litigation, international tax law, corporate taxation, among many other options.

The LLMTL does not require completing a thesis course or submitting a thesis.

Professors at the MTL and LLMTL have an outstanding level of professionalism and come from various fields, including the law, accounting and economics, a fact which affords our students a diverse interdisciplinary education in line with the needs of today’s complex global world. 

The profile of the professors can be separated into two major groups: UTDT full-time researchers and practitioners. Among practitioners, there are both private and public sector practitioners, such as officers from the Argentine federal tax authority or the judiciary.

Every year, the MTL and LLMTL welcome visiting scholars from world class universities, including professors from Switzerland, the USA, and the Netherlands.

The admissions process is divided in two periods. Every year, the first period closes in December and the second period ends at the beginning of March. The second period only opens if the December period leaves any vacancies available.

Professionals interested in the MTL or LLMTL should submit an essay to UTDT, the application form  personal and medical data, and two reference letters. A payment is required to reserve the vacancy until student admission is confirmed. Please, contact our Admission offices for more information.

The Master in Tax Law consists of eleven mandatory courses given throughout one year and a set of optional courses during the second year. During these courses, students will be deeply exposed to a wide variety of tax topics, addressing specific issues related to local tax law, comparative and international. Students must complete twelve credits of optional courses (each course provides one or two credits, depending on the extension of the course), and at least eight of such credits must belong to one of the two orientations offered by the Master in Taw Law, which are: Orientation in General Tax Law or Orientation in Criminal Tax Law. The Master in Tax Law concludes with a thesis presentation. Students are benefited with a workshop that helps them write their thesis.

 

The LLM in Tax Law concentrates the main advantages of the Master in Tax Law in a shorter program and within a more flexible scheme. The LLM in Tax Law consists of eight mandatory courses and a set of optional courses. Students must complete ten credits of optional courses. The LLM in Tax Law does not require the presentation of a thesis and students are not required to choose a given orientation for their optional courses.